How to account for other (non-core activities) income and expenses. Accounting for other income and other expenses Accounting for sales of other income and expenses

Others include income and expenses that are not related to the normal activities of the organization.

In accordance with clause 7 of PBU 9/99, other income is:

· revenues related to the provision for a fee for temporary use (temporary possession and use) of assets;

· proceeds related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

· proceeds related to participation in the authorized capital of other organizations (including interest and other income from securities);

profit received by the organization as a result of joint activities (under a simple partnership agreement);

Proceeds from the sale of fixed assets and other assets other than cash, products, goods;

Interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank;

assets received free of charge, including under a donation agreement;

Receipts in compensation for losses caused to the organization;

Profit of previous years, revealed in the reporting year;

· amounts of accounts payable and depositor's debts for which the limitation period has expired;

the amount of revaluation of assets;

· Other income.

Other incomes are also receipts arising as the consequences of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc.

In accordance with clause 11 of PBU 10/99, other expenses are:

Expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;

· costs associated with the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;

Expenses associated with participation in the authorized capital of other organizations;

· expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash, goods, products;

interest paid by the organization for providing it with funds (credits, loans) for use;

Expenses related to payment for services rendered by credit institutions;

deductions to estimated reserves created in accordance with accounting rules (reserves for doubtful debts, for depreciation of investments in securities, etc.), as well as reserves created in connection with the recognition of contingent facts of economic activity;

fines, penalties, forfeits for violation of the terms of contracts;

Compensation for losses caused by the organization;

Losses of previous years recognized in the reporting year;

the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;

the amount of depreciation of assets;

transfer of funds (contributions, payments, etc.) related to charitable activities, expenses for sports events, recreation, entertainment, cultural and educational events and other similar events;

· other expenses.

Other expenses are also expenses that arise as a result of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.).

Other income and expenses included in the overall financial result of the organization are recorded separately from the financial result from sales on account 91 “Other income and expenses”.

According to the working chart of accounts of Alternativa LLC, the following sub-accounts are opened for account 91 “Other income and expenses”:

91.1 - Other income;

91.2 - Other expenses;

91.9 - Balance of other income and expenses.

Entries on account 91 “Other income and expenses” are made accumulatively during the reporting year. On a monthly basis, by comparing the debit turnover and credit turnover on account 91 “Other income and expenses”, the balance of other income and expenses for the reporting month is determined. The balance of other income and expenses shows the financial result from other activities of the organization - profit or loss.

This balance is deducted from sub-account 91.9 "Balance of other income and expenses" to account 99 "Profit and loss" on a monthly basis with final turnovers. Thus, synthetic account 91 “Other income and expenses” does not have a balance as of the reporting date.

According to the analysis of account 91 for 2010, in the Profit and Loss Statement, line 090 "Other income" reflects the credit balance of account 91 in terms of other types of income of the organization.

If different sub-accounts were used to account for operating and non-operating income in accordance with the working chart of accounts of the company, their credit balances should be added. The total amount for line 090 was 3,565 thousand rubles.

Similarly, line 100 "Other expenses" reflects the debit balance of account 91. As a result, other expenses in Alternativa LLC in 2010 amounted to 2409 thousand rubles.

As a result of its activities, the organization in 2010 received a profit before tax in the amount of 204 thousand rubles. (profit from sales + other income - other expenses according to the appendix, i.e. (- 952) thousand rubles + 3565 thousand rubles - 2409 thousand rubles).

Next, we will reflect the order of formation net profit organizations, taking into account the application of the Accounting Regulation “Accounting for income tax settlements” (PBU 18/2002), approved by Order of the Ministry of Finance of the Russian Federation of November 19, 2002 No. 114n.

Deferred tax assets and deferred tax liabilities are not reflected in the Profit and Loss Statement for Alternativa LLC for 2010.

In accordance with PBU 18/2002, current income tax (current tax loss) is income tax for tax purposes, determined on the basis of the amount of contingent expense (conditional income), adjusted for the amount of permanent tax liability, deferred tax asset and deferred tax liability of the reporting period.

The current income tax in Alternativa LLC for 2010 is not reflected.

On the line "Net profit (loss) of the reporting period" (190) of the Profit and Loss Statement for 2010, the amount of profit generated on account 99 "Profit and Losses" is indicated. In the Profit and Loss Statement for 2010, the organization's net profit is equal to profit before tax - 204 thousand rubles.

As of January 1, CJSC Gorizont has 37,000 rubles on its balance sheet. reserve capital and 94,000 rubles. additional capital.

Dt 82 Kt 84 - 37,000 rubles. - part of the loss was repaid at the expense of the reserve fund;

Dt 83 Kt 84 - 94,000 rubles. - a part of the loss was repaid at the expense of additional capital. The amount of uncovered loss of CJSC Gorizont amounted to 19,000 rubles. (150,000 - 37,000 - 94,000).

The net profit of the organization is the basis for the accrual of dividends and other distribution of profits.

Schematically, the formation of net profit (loss) can be represented as follows:

Accounting for other income and expenses

Account 91 “Other income and expenses” is active-passive, has no balance at the end of the month.

Account 91 reflects income and expenses not related to the normal activities of the organization.

To account for other income, subaccount 91/1 is used. The receipt of income is reflected in the credit of this sub-account.

To account for other expenses, subaccount 91/2 is used. Expenses are reflected in the debit of this sub-account.

Every month, the difference between the amount of income and the amount of expenses reflected in sub-accounts 91/1 and 91/2 is reflected in sub-account 91/9. On sub-accounts 91/1 and 91/2, data are accumulated throughout the year. This information is used to compile the income statement and other financial statements. On a monthly basis, the balance of other income and expenses is written off from sub-account 91/9 to account 99 “Profit and Loss”.

[Amount of other income (credit turnover for the reporting month on subaccount 91/1)] - [Amount of other expenses (debit turnover for the reporting month on subaccount 91/2)] = [Balance of other income and expenses]

The balance of other income and expenses shows the financial result from other activities of the organization - profit or loss.

On December 31, after determining the balance of other income and expenses for December by internal entries on sub-accounts (account 91), all sub-accounts opened to account 91 must be closed:

Dt 91/1 Kt 91/9 - subaccount 91/1 (credit balance) is closed;

Dt 91/9 Kt 91/2 - subaccount 91/2 (debit balance) is closed.

As a result of these postings, debit and credit turnovers on sub-accounts of account 91 will be equal. As of January 1 of the next year, the balance of both account 91 as a whole and all its sub-accounts will be equal to zero.

Example.

The results of the organization's activities in the reporting month are characterized by the following indicators: proceeds from the sale of products in the amount of 180,000 rubles, including VAT - 27,458 rubles; expenses attributed to the cost of goods sold amounted to 110,000 rubles, of which the costs of the main production - 100,000 rubles; management expenses - 10,000 rubles; other income received: under a simple partnership agreement - 15,000 rubles; fines for violation of business contracts - 5000 rubles. Other expenses incurred: for paying interest on a loan - 2,500 rubles; bank services - 1000 rubles; taxes paid at the expense of financial results, -1500 rubles; received losses from the write-off of material assets destroyed by fire - 5 thousand rubles; accrued income tax in the amount of 12 610 RUB. Formation of financial results for the reporting month: Dt 62 Kt 90/1 - 180,000 rubles. - Reflection of proceeds from the sale of products.

D-t 90/3 Set 68 - 27,458 rubles. - Reflection of VAT on revenue.

D-t 90/2 Set 20 - 100,000 rubles. - reflection in the cost of goods sold of the costs of the main production.

D-t 90/2 Set 26 - 10,000 rubles. - Reflection in the cost of goods sold of management expenses.

D-t 90/9 Set 99 - 42,542 rubles. - attributing the amount of profit from the sale of products to the profit and loss account.

Dt 76/3 Kt 91/1 - 15,000 rubles. -- Reflection of income under a simple partnership agreement .

Dt 76/2 Kt 91/1 - 5000 rubles. - Reflection of recognized fines for violation of business contracts.

Dt 91/2 Kt 66 - 2500 rubles. - reflection of accrued interest on the loan.

Dt 91/2 Kt 76/5 - 1000 rubles. - reflection of expenses for payment of banking services.

Dt 91/2 Kt 68 - 1500 rubles. - reflection of the accrued amounts of taxes paid at the expense of profits and losses.

Dt 91/9 Kt 99 - 15,000 rubles. - attributing the amount of profit from other income and expenses to the profit and loss account.

D-t 91/2 Set 10 - 5000 rubles. - reflection of the amount of loss from the write-off of materials destroyed by fire.

Dt 99 Kt 68 - 12,610 rubles. - Calculation of income tax.

For the reporting month, taxable income amounted to 52,542 rubles. (42,542 + 15,000 - 5,000), income tax at a rate of 20% - 10,508 rubles, financial result of the organization's activities - 42,034 rubles. (42,542 + 15,000 - 5,000 - 10,508).

Accounting for deferred income

In accordance with the Regulation on accounting and financial reporting in the Russian Federation (clause 81), income received in the reporting period, but related to the following reporting periods, is called deferred income.

Deferred income is recorded on account 98 "Deferred income" - a passive, balance sheet account. The credit of the account takes into account all types of income relating to future periods, and the debit - their write-off.

4 sub-accounts can be opened for account 98:

1. "Income received on account of future periods."
2. "Free Income".
3. "Upcoming receipts of debts for shortfalls identified over past years."
4. "The difference between the amount to be recovered from the perpetrators and the book value for shortages of valuables."

On sub-account 98/1, the following incomes can be taken into account: rent or rent, utility bills, subscription fees for using communication facilities, etc.

When reflecting the amounts of income relating to future reporting periods, the following entries are made:

Dt 50, 51, 52, 55 Kt 98/1 - for the amount of income received relating to future reporting periods;

Dt 58 "Financial investments" Kt 98/1 - for the amount of accrued payments against deferred income.

As the reporting period begins, the amounts recorded under the credit of account 98/1 are transferred to the corresponding accounts:

Dt 98/1 Kt 90 “Sales” - for the amount of deferred income (for example, payment for utilities received in advance, etc.) included in the proceeds from the sale of the reporting period to which they relate.

Dt 98/1 Kt 91 “Other income and expenses” - for the amount of deferred income (for example, rent) included in other income.

In the reporting period, 000 "Don" received a quarterly rent for the lease of premises in the amount of 7,080 rubles relating to the future period, including VAT of 1,080 rubles. The following entries will be made in the account:

Dt 76 Kt 98/1 - 7080 rubles. - for the amount of accrued rent for future periods;

Dt 51 Kt 76 - 7080 rubles. - for the amount of rent received on the settlement account for the quarter;

D-t 98/1 Set 68 - 1080 rubles. - for the amount of VAT charged.

The amount of payment without VAT is subject to write-off to operating income;

Dt 98/1 Kt 91 - 2000 rubles. (6000: 3) - for the amount of the quarterly payment for one month of the quarter.

The cost of assets received by the organization free of charge is recorded on sub-account 98/2. Accounting for such transactions is set out in the relevant topics.

The movement of forthcoming debt receipts for shortages identified in the reporting period for previous years is reflected in sub-account 98/3.

By decision of the court, the sum of the shortfall in the amount of 2,500 rubles, revealed in the reporting period for previous years, was awarded for recovery from the guilty person. The shortfall must be refunded to the cashier in full.

The following entries will be made in the account:

Dt 94 Kt 98/3 - 2500 rubles, - for the amount of the shortage debt awarded by court decision;

Dt 73/2 Kt 94 - 2500 rubles. - for the amount of shortage;

Dt 50 Kt 73/2 - 2500 rubles. - for the amount of the shortage brought to the cash desk;

D-t 98/3 Set 91 - 2500 rubles. - for the amount of debt received (after payment)

Sub-account 98/4 takes into account the difference between the amount recovered from the perpetrators for the missing values ​​and the value recorded in the organization's accounting records.

The revealed amount of the difference is reflected in the accounting entry: Dt 73/2 Kt 98/4.

The organization found a shortage of materials damaged through the fault of a financially responsible person. The actual cost of materials is 20,000 rubles, the market value is 25,000 rubles. When purchasing materials, VAT was paid - 4000 rubles. By order of the manager, the shortage must be compensated in the amount of the market value of the materials. The following entries will be made in the account:

D-t 94 Set 10 - 20,000 rubles. - the amount of the actual cost;

Dt 73/2 Kt 94 - 20,000 rubles. - the amount of the shortage is attributed to the financially responsible person at the actual cost;

Dt 73/2 Kt 68 - 3600 rubles. - on the amount of VAT attributed to the guilty person;

Dt 73/2 Kt 98/4 - 50,000 rubles. - the amount of the difference between the market and actual cost of materials;

Dt 70 Kt 73/2 - 28,600 rubles. - for the amount of shortage withheld from the wages of the guilty person;

Dt 98/4 Kt 91 - 5000 rubles. - the sum of the difference between the market and actual cost of materials is charged to income.

Analytical accounting for account 98 is organized in the reserve of each open sub-account.

Creation and use of a reserve for doubtful debts

In modern conditions, when the probability of bankruptcy of business entities is quite high, almost every enterprise is faced in its work with the inability to receive payment from the debtor. As a result, a debt is formed on the balance sheet of the enterprise, the possibility of repayment of which is in doubt - the so-called doubtful debt.

Doubtful debt is any debt to the organization, subject to two conditions:

1. if it is not repaid within the terms established by the agreement;
2. if it is not secured by a pledge, surety, bank guarantee.

Doubtful debt refers to debt that a high degree probability will not be repaid in a timely manner, which involves the determination of such a probability by the organization itself.

According to the new edition of clause 70 of Regulation No. 34n, any doubtful receivables, including doubtful debts on loans, which are not repaid or with a high degree of probability will not be repaid within the terms established by the agreement, and are not secured by appropriate guarantees, should be reserved. In addition, advance payments made (i.e. suppliers' debt to ship goods or perform work) also fall under the category of doubtful debts. By not creating a provision, the organization is misleading its external users, reflecting the amount of doubtful receivables in liquid assets.

To determine the amount of the reserve, you can use the methodology provided for tax accounting.

The amount of the reserve is determined separately for each doubtful debt, depending on its maturity.

Since the amount of the created reserve is taken into account as part of other expenses that reduce taxable profit, the creation of the reserve allows you to reduce the amount of income tax. The amount of the reserve for doubtful debts can be determined only by conducting an inventory of receivables on the last day of the reporting (tax) period. If enterprises pay income tax on a quarterly basis, it is advisable to conduct an inventory to identify doubtful debts at the end of the quarter. Enterprises that calculate income tax on a monthly basis should conduct an inventory of receivables on a monthly basis.

The inventory is carried out on the basis of the order of the head of the organization. A certificate is attached to the inventory act, which indicates the names, numbers and dates of documents confirming the receivables of contracts, invoices, etc.

Accounting for reserves for doubtful debts is kept on passive account 63 "Reserves for doubtful debts". The creation (increase) of the reserve is reflected in the credit of account 63, and the use - in the debit of the account.

In accounting, the creation of a reserve for doubtful debts is reflected in the entry

Dt 91, sub-account 2 2 “Other expenses” Kt 63 “Reserves for doubtful debts”.

The write-off of doubtful debts is reflected in accounting as follows:

Dt 63 “Reserves for doubtful debts” Kt 62 “Settlements with buyers”, 76 “Settlements with various debtors and creditors” - in the part covered by the reserve.

If the entire amount of the reserve is not spent by the end of the year, the balance as of December 31 is included in other income. In accounting, this is reflected in the posting:

Dt 63, sub-account "Reserves for doubtful debts" Kt 91, sub-account 1 "Other income".

In the financial statements it is necessary to reflect the receivables minus the amount of the created reserve, i.e. the credit balance on account 63 is deducted from the amount under the item "Accounts receivable".

As of June 30, 2012, the unused balance of the allowance for doubtful debts amounted to 65,000 rubles.

Accountant 000 "Don", having carried out an inventory of accounts receivable, revealed doubtful accounts receivable for some counterparties. At the same time, in relation to one of the debtors - CJSC "Granit" - information was received that this company is in the process of liquidation and has no funds to pay off the debt.

The total amount of the reserve, calculated based on the amount of receivables, is 250,000 rubles.

The accountant will add an additional 185,000 rubles to the reserve.

Dt 91/2 Kt 63 - 185,000 rubles (250,000 - 65,000) - the reserve for doubtful debts for the II quarter was increased.

In August 2012, the accountant recognized the uncollectible debt of CJSC Granit in the amount of 70,000 rubles, since the debtor was liquidated. Having received a document confirming the liquidation, the accountant wrote off the amount of bad debt at the expense of the reserve:

Dt 63 Kt 62 - 70,000 rubles. - the uncollectible receivables of ZAO Granit were written off at the expense of the reserve;

Dr. 007 - 70,000 rubles. - Written-off receivables are reflected off the balance sheet. In the event that the debtor has fully or partially repaid the debt for which the reserve was created, it must be restored to the debt repayment debt.

Dt 51 (50) Kt 62 - the debt of the buyer (customer) has been repaid;

Dt 63 Kt 91/1 - the reserve has been restored in terms of debt repayment.

In tax accounting, you can choose whether to create a reserve for doubtful debts or not. The decision made is fixed in the accounting policy of the organization.

If an organization does not form a reserve in tax accounting, then when creating a reserve for doubtful debts, a permanent taxable difference arises in accounting, which entails the recognition of a permanent tax liability in accounting on the basis of clause 7 PBU 18/02:

Dt 99 Kt 68.

The amount of the created reserve reflects a permanent tax liability.

Analytical accounting on account 63 "Reserves for doubtful debts" is carried out for each created reserve.

Introduction

Of course, the functioning of any enterprise is impossible without generating income and making expenditure transactions. Other income and expenses of the enterprise are diverse. By attracting funds, the enterprise incurs expenses, and also by transferring it to use by other organizations, it receives income. This explains the relevance of the chosen topic.

The purpose of the theoretical part is to reflect the methodology for accounting for other income and expenses of the organization. For this purpose, the following tasks were set:

Disclosure of the concept of other income and expenses of the organization;

Reflection of the classification of other income and expenses;

Reflection of the methodology for accounting for other income and expenses.

The purpose of the practical part term paper: solution of the cross-cutting task and calculation of the financial result of the cross-cutting task of the organization JSC "TsentrStroy".

Accounting for other income and expenses

The concept of other income and expenses of the organization

When addressing the issues of accounting for other income and expenses, the main primary sources for accounting purposes will be PBU 9/99 "Income of the organization" (approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n) and PBU 10/99 "Expenses of the organization" (approved by Order of the Ministry of Finance of Russia dated 05/06/1999 N 33n), and for the purposes of tax accounting - the Tax Code of the Russian Federation, namely Ch. 25 "Corporate income tax".

Other income of an organization is recognized as an increase in economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of liabilities, leading to an increase in the capital of this organization, with the exception of the contribution of participants.

The above definition of other income of the organization is contained in paragraph 2 of the Regulation on accounting 9/99 "Income of the organization", approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n. This Regulation establishes the rules for the formation in accounting of information on the income of commercial organizations that are legal entities under the law Russian Federation, with the exception of credit and insurance organizations.

Depending on the nature, conditions of receipt and areas of activity of the organization, in accordance with all the income of the organization are divided into income from ordinary activities and other income. Income from ordinary activities is the proceeds from the sale of products and goods, income related to the performance of work, the provision of services. Income from ordinary activities is reflected in account 90 "Sales". Income that is not related to income from ordinary activities is other income. Other income is reflected on account 91 "Other income and expenses". Accounting regulation 9/99 "Income of the organization" gives the organization the right to independently attribute certain types of income to income from ordinary activities or to other income, depending on the nature of the organization's activities, type of income and conditions for their receipt.

In accordance with paragraph 12 of accounting regulation 9/99, revenue is recognized in accounting under the following conditions:

1) the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed in an appropriate way;

2) the amount of proceeds can be determined;

3) there is confidence in the increase in economic benefits as a result of a particular transaction;

4) the right of ownership (possession, use, disposal) of the product (goods) has been transferred to the buyer or the work has been accepted by the customer (the service has been rendered);

If at least one of the named conditions is not fulfilled in relation to cash or other assets received by the organization in payment, then not revenue is recognized in accounting, but accounts payable.

5) the costs incurred or to be incurred in connection with this operation can be determined.

Other receipts are recognized in accounting in the following order:

Fines, penalties, forfeits - in the reporting period in which the court made a decision to collect them or they were recognized as a debtor;

Amounts of accounts payable and depositor debts for which the limitation period has expired - in the reporting period in which the limitation period has expired;

Asset revaluation amounts - in the reporting period to which the revaluation date refers;

Other receipts - in process of formation (revealing).

Other expenses of an organization are recognized as a decrease in economic benefits as a result of the disposal of assets and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of participants (owners of property).

The above definition of other expenses of the organization is contained in paragraph 2 of the Regulation on accounting 10/99 "Expenses of the organization", approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 33n. This Regulation establishes the rules for the formation in accounting of information on the expenses of commercial organizations that are legal entities under the legislation of the Russian Federation, with the exception of credit and insurance organizations.

Disposal of assets is not recognized as an expense of the organization:

1) in connection with the acquisition (creation) of non-current assets (fixed assets, construction in progress, intangible assets);

2) contributions to the authorized (reserve) capitals of other organizations, the acquisition of shares of joint-stock companies and other valuable papers not for the purpose of resale (sale);

3) under commission agreements, agency and other similar agreements in favor of the committent, principal;

4) in the order of advance payment for inventories and other valuables, works, services;

5) in the form of advances, a deposit in payment for inventories and other valuables, works, services;

6) in repayment of credit, loan received by the organization.

In accordance with Accounting Regulation 10/99, expenses are recognized in accounting under the following conditions:

1) the expense is made in accordance with a specific contract, the requirement of legislative and regulatory acts, business customs;

2) the amount of expenses can be determined;

3) there is certainty that as a result of a particular transaction there will be a decrease in the economic benefits of the entity (ie when the entity transferred the asset or there is no uncertainty regarding the transfer of assets).

Other expenses of the organization, depending on their nature, conditions of implementation and direction of the organization's activities, are divided into expenses for ordinary activities and other expenses. Expenses for ordinary activities are expenses associated with the manufacture and sale of products, the performance of work and the provision of services, as well as the acquisition and sale of goods. They are accounted for on account 90 "Sales". Other expenses are expenses not related to the production and sale of products, such as:

1) expenses associated with the provision for a fee for temporary use of the organization's assets;

2) expenses associated with the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency);

3) interest paid by the organization for providing it with the use of funds (credits, loans);

4) expenses related to payment for services rendered by credit institutions;

5) fines, penalties, forfeits for violation of the terms of contracts;

6) the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect, and others.

Thus, the organization's other income is divided into income from ordinary activities (revenue from the sale of products, goods, services, works) and other income (revenue from the sale of fixed assets, materials, intangible assets, from the lease of fixed assets, intangible assets) . Other expenses of the organization are divided into expenses for ordinary activities (expenses associated with the manufacture and sale of products) and other expenses (expenses associated with the sale of fixed assets, materials, intangible assets, write-off of overdue receivables, negative exchange rate differences, bank services). An accountant needs to be able to correctly classify these types of income and expenses, since accounting for income and expenses for ordinary activities and other income expenses is kept in different accounting accounts.

Sometimes even an experienced accountant with a long experience has doubts about attributing certain income and expenses to a certain item of performance indicators.

Where to allocate income from the insurance company, how to designate the costs of holding a corporate event? - arising, such questions very often deprive the accountant of rest.

Other (non-operating) income and expenses - what are the features?

In both accounting and tax accounting, the “other” item includes income and expenses, the occurrence of which unrelated to normal business activities(specified in). In order to avoid an unfounded presentation of the topic, let us turn to legislative acts that define income and expenses as others.

Income - accounting and tax accounting

AT accounting the concept of other income is given in PBU 9/99 "Income of the organization". Chapter 3 "Miscellaneous income" gives a specific list of main income, expanding it with the last paragraph "other income". The most common in the practice of an accountant are:

• income from the sale of fixed assets,
• interest on loans granted
• free income,
• damage payments (for example, receipts from insurance companies),
• losses from previous years
• exchange differences,
• the amount of uncollectible accounts payable, which cannot be returned due to any circumstances.

The last paragraph "other income » makes it possible to enable in this type of income other income not listed above. For example, it can be serviceable spare parts received during the dismantling of worn-out equipment, or surplus goods identified during the inventory. Naturally, it is necessary to provide for these types of receipts as others in the accounting policy.

For example, an organization whose main activity is wholesale trade has income from the rental of vehicles or premises. In this case, this type of income must be taken into account as other. But these incomes will not be different for an organization that is only engaged in leasing property, and this is its main activity.

Let's look at some of the most common examples:

• proceeds from a property lease

• income from the sale of fixed assets with a useful life of 5 years after 4 years of use

Typical postings for other, less complex transactions are as follows:

AT tax accounting article 250 of the Tax Code of the Russian Federation “Non-operating income” is responsible for determining other income.

Unlike other accounting income, the list of non-operating income more extensive but closed.

That is, if you are faced with Article 250 of the Tax Code of the Russian Federation that is missing from the list, then this is income from your main activity. There are simply no other options.

In most cases, there is no difference in determining the amount of income for the purposes of accounting and tax accounting. But such differences are possible, we give examples of their possible occurrence:

• when selling a fixed asset with a different monthly amount (there was a modernization);
• sale of a fixed asset with a different initial cost (in the case of a leasing agreement, for example);
• in the event of positive sum differences that do not take place in accounting.

Expenses - accounting and tax accounting

Chapter 3 PBU 10/99 “Other expenses” tells us about other expenses. The list of expenses there is not great, but is not closed. At its discretion, the organization itself may include some types of expenses that it considers to be related to others.

These may be expenses that take place, but are not designated in PBU as expenses for ordinary activities. An example of such an expense is. It is not named in the list of expenses for ordinary activities, and is also not included in the list of other expenses, so the enterprise, at its discretion, may consider it as other expenses. The same applies to government fees.

Most often, you may encounter other expenses such as:

• losses on the sale of fixed assets,
• interest on loans received
• expenses for maintaining and maintaining a current account,
• allowance for doubtful debts, which must be created by all organizations, regardless of size,
• penalties for breach of contractual obligations, including late tax payments,
• recognized in the current year losses of previous years,
• amounts of accounts receivable that have expired,
• negative exchange rate differences.

Consider the most complex examples of accounting for other expenses:

• unprofitable sale of a fully depreciated fixed asset:

• creating a reserve for doubtful debts and writing off receivables from the reserve:

Typical postings for the accrual of common miscellaneous expenses:

AT tax accounting these expenses are defined by Article 265 “Non-operating expenses”. Their list is very wide, but just like the list of non-operating income, it is closed.

Basically, the list of non-operating income includes items of other accounting expenses. But there are also some discrepancies. List of non-taxable other income as non-operating income is quite large, we will name only the most common ones that every accountant working with taxes needs to know:

• expenses for charitable, cultural and entertainment events,
• fines and penalties on taxes, contributions, payments transferred to the state budget,
• interest accrued to the creditor in excess of the amount limited by Articles 269 and 291 of the Tax Code of the Russian Federation.

Closing procedure for the 91st account

On a monthly basis, other income and expenses from account 91-01 form a balance on account 91-09, which is reflected in account 99-01, which forms the financial result. Thus, the 91st account without deployment on subaccounts at the end of each month has no balances, the balances are present only in the analytics of the 91st account on subaccounts 91-1, 91-2 and 91-9. If on accounts 91-1, 91-2 the balance is formed within a month when making other income / expenses by a specialist, then the balance on account 91-9 appears when a month-end closing operation is performed, which performs posting with account 99-01.

In the event that income exceeds expenses, as a result, the balance of account 99-01 will be on a loan, which indicates profit, in the event that other expenses exceed income, on the debit of account 99-01, which will ultimately increase the amount of loss. At the end of the year, when carrying out the balance reformation procedure that forms account 84, the balance of account 99 is written off to account 84, determining the amount of retained earnings / loss.

The financial result from sales is also monthly (final turnovers) deducted from sub-account 90-9 "Profit / loss from sales" to account 99 "Profit and loss". Thus, synthetic account 90 "Sales" has no balance on the reporting date.

At the end of the reporting year, all sub-accounts opened to account 90 "Sales" (except for sub-account 90-9 "Profit / loss from sales") are closed by internal entries to sub-account 90-9 "Profit / loss from sales"

An example of the formation of a financial result from sales and from the receipt of other income and expenses:

Reflection of other (non-operating) income and expenses in the reporting

In the financial statements other income is reflected in line 2340 of the Statement of Financial Results (FFR). Other expenses are reflected with a minus, only in line 2350. In the balance sheet, other income and expenses may be included in receivables or payables, if any, at the end of the reporting period.

in tax reporting non-operating income is reflected in the Profit Declaration on line 100 of appendix. 1 to sheet 02 and on line 020 of sheet 02. Non-operating expenses should be reflected in line 200 of appendix. 2 sheets 02 and by term 040 sheet 02.

The amounts of the above lines of the OFR and the declaration do not always coincide with each other. Differences are bound to occur. if interest was charged. In the OFR, interest is reflected separately in lines 2320 (receivable) and 2330 (payable). In the Declaration, interest is reflected together with all non-operating income / expenses, but lower, in lines from 101 to 107 of appendix. 1 to sheet 02 and lines from 201 to 206 adj. 2. To sheet 02, the amounts of certain types of non-operating income / expenses are specified. They also include percentages.

A difference may also arise if property tax is treated as a miscellaneous expense. In the Declaration, the amounts of indirect taxes are reflected separately as part of indirect expenses in line 041, appendix. 2 to sheet 02.

In conclusion, we can say that quite often there is difference between accounting and tax taking into account these items of economic activity. If in accounting the list of other income / expenses is open and it is possible to enter items that are not specified in PBU 9/99, 10/99, then in tax accounting there is no such possibility, and often some types of other expenses cannot be accepted in tax accounting at all. There are permanent temporary differences, the accounting of which is regulated by PBU 18/02. However, if you have a small business, then you are provided with the benefit of not using PBU 18/02, which I advise you to use. Well, if you happen to consider working as an accountant at a medium or large enterprise, you can read about the application of PBU 18/02 here.

"1C: ERP Enterprise Management" allows you to reflect material, labor and financial costs. Estimating costs in monetary terms provides a commensurate reflection of the consumption of various resources by line of business.

Key features:

• accounting and distribution of nomenclature costs;
• recording and allocation of itemized costs;
• writing off costs for releases without orders for production;
• formation of assets and liabilities;
• calculation of the cost of production;
• accounting for other expenses and income;
• distribution of expenses for financial result.

The program allows you to register and distribute expenses that form:

• the cost of manufactured products - costs are included in the cost of products (works performed);
• the cost of current assets - the formation of the full cost of acquiring and owning inventory resources;
• cost of non-current assets - formation of the cost of future fixed assets and intangible assets, accounting for capital construction and R&D expenses;
• financial result - the objects of accounting are areas of activity, organizations (including for the purpose of forming profits and losses of organizations), responsibility centers in the form of divisions.

Depending on the economic interpretation, the following groups are distinguished as part of the expenses of the enterprise with a different order of distribution:

• nomenclature costs - are used to reflect the direct costs of production activities with a quantitative measurement;
• itemized costs - are used to account for direct and indirect costs, which are accounted for and distributed only in sum terms;
• formation of assets and liabilities - a reflection of operations related to the formation of assets or registration of liabilities, which are usually managed manually or the very fact of registration of which is due to accounting requirements.

Distribution of item costs

All nomenclature costs are characterized in accounting as direct production costs and are accounted for in departments as part of work in progress.

Nomenclature costs are formed when reflecting the following operations:

• transfer of materials to production;
• return from production;
• receipt of goods and services;
• transfer of goods between organizations;
• production and performance of work.

The distribution of nomenclature costs is carried out according to volumetric (quantitative) indicators in natural units of measurement. There are various options for the distribution of nomenclature costs (as a rule, for expense items, for outputs). The distribution of item costs is possible in accordance with the selected rule for the distribution of costs.

To distribute item costs according to the rules, various options for creating cost distribution bases are available (the number of specified materials, the weight of specified materials, the planned cost of production, etc.).

The distribution of item costs is performed using the Distribution of materials and works document, the use of which allows you to check the composition of the distribution base formed according to the selected rule.

Allocation of line items

Line-item costs are used to account for expenses that are allocated only in terms of amounts. To reflect the line-item costs of the enterprise, a single mechanism for cost items is used.

There are various options for the distribution of itemized costs, which determine the economic meaning of using the costs recorded under a specific item:

• on the cost of goods;
• on the financial result in the areas of activity;
• for future expenses;
• for production costs;
• for non-current assets.

Each option for the distribution of itemized costs has its own distribution procedure.

Allocation of costs to the cost of goods

Expense items with the distribution option At the cost of goods allow you to increase the cost of tangible assets by the amount of additional expenses.

To distribute additional costs, distribution rules are available in proportion to one of the following indicators of the selected item:

• quantity;
• cost;
• weight;
• volume.

The amounts of costs for material assets outside the production processes can be formed in the context various kinds cost analyst:

• warehouse - the amount of costs is formed according to the selected rule and distributed to all positions located in a specific storage location (in a warehouse);
• nomenclature - the amount of costs increases the cost of the remains of a specific nomenclature item;
• receipt of goods and services - the amount of costs according to the selected distribution rule increases the cost of the balance of the item, capitalized according to the selected documents Receipt of goods and services;

order (to a supplier, customers, for movement, for assembly (disassembly)), Movement of goods, Transfer of goods between organizations, Assembly (disassembly) of goods - the amount of costs according to the selected distribution rule increases the cost of the remaining items specified in the documents of the corresponding type.

Allocation of costs to production costs

It is possible to form production costs attributable to the cost of manufactured products - the distribution option To production costs.

The amounts of production costs can be formed in the context of various types of cost analytics (Subdivision, Object of operation, Other costs, Production order, Repair order). The distribution of production costs is carried out according to the configured rules.

When distributing by production units, a list of units that will participate in the distribution of costs for a specific item of expenditure can be indicated.

Production costs are included in the cost of manufactured products in accordance with the specified costing item. Costing items are used in the formation of the cost of manufactured products and determine the nature of the costs included in the cost of production.

Distribution of expenses for the financial result by line of business

Expenditure items with the distribution option For financial result ensure that general business expenses are taken into account, the economic or financial content of which is determined by the rule for distributing expenses by line of business.

The distribution of expenses by areas of activity can be carried out according to the following bases:

• Sales revenue;
• Cost of sales;
• Gross profit;
• Direct production costs.

The amounts of costs for areas of activity can be formed in the context of various types of cost analytics, for example:

• subdivision - the formation of costs associated with the activities of the selected subdivision;
• direction of activity - a direct impact on the financial result of the enterprise in the selected line of activity;
• client's claim - an estimate of the cost of eliminating the claims received;
• customer order - the formation of the total cost of order fulfillment, the ability to determine the local financial result for the order;
• object of operation - control of expenses that ensure the use, maintenance, repair of objects of operation (equipment, buildings, etc.).

It is possible to simultaneously select the type of analytics and the distribution rule, which allows you to set a two-dimensional analytical cut of costs.

For example, an expense item specifies the type of analytics Customer Claim and the method of allocation to the Warranty repair line of business. This will make it possible to form the total cost of the costs of performing warranty repairs with details on the cost of eliminating all claims received.

The distribution of expenses by areas of activity is carried out by the document Distribution of expenses.

Allocation to deferred expenses

For expense items with the allocation option Attribute to deferred expenses, expenses are taken into account, the inclusion of which in the cost price is delayed in time.

For expense items attributable to deferred expenses (hereinafter referred to as RBP), types of analytics are determined. But in this case, they are of a secondary nature, indicating only the place of origin of the costs. The distribution of expenses reflected in the items attributable to the RBP is carried out according to the configured rules.

Setting up a deferred expense allocation rule includes defining:

• the order of distribution of expenses By months, By calendar days or In a special order;
• the date from which the costs will be distributed. You can start distributing deferred expenses from the Date of the expense occurrence or from the beginning of the next month after the date of the expense occurrence;
• the number of months in which the costs will be distributed;
• parameters of the expense write-off analytics, indicating the department and expense item with the corresponding analytics value.

Allocation of costs to deferred expenses is carried out using the Allocation of deferred expenses document. The distribution of the amount of costs is carried out over the specified number of periods.

The BPR Allocation document is generated according to the rule selected for the item of expenses to be distributed. The parameters for the distribution of a specific expense can be specified directly in the BPR Allocation document.

Formation of the value of non-current assets

The allocation to non-current assets provides a reflection of the costs associated with the formation of the value of non-current assets.

The amounts of costs for non-current assets may arise in the context of various types of cost analytics:

• fixed assets;
• construction objects;
• intangible assets (hereinafter referred to as intangible assets);
• performance of research and development work (hereinafter referred to as R&D).

Formation of assets and liabilities

To reflect other operations in the accounting balance sheet, it is possible to form assets and liabilities. You can form assets and liabilities by recording the following operations:

• tax transfer;
• other expense;
• other income.

Registration of other transactions is carried out within the framework of standard documents indicating the asset / liability item.

Production cost

Cost calculation is a mandatory step for the formation of the financial result of the enterprise.

You can fix the assignment of the use of resources only after the completion of the stages of the production process in which they were irrevocably processed. Based on the data of already completed business operations of the issue, it is possible to give an economic interpretation of the use of resources by determining the cost item.

The full production cost of products and works is formed in the context of costing items. Each article of the calculation corresponds to a certain type of cost, based on the generally accepted grouping presented in Chapter 25 of the Tax Code of the Russian Federation (Material, Remuneration, Depreciation, etc.).

The cost of production is the most important indicator of the production and economic activities of the enterprise. Cost calculation is necessary for the following purposes:

• determining the profitability of production and individual types of products;
• identifying reserves to reduce the cost of production;
• formation of the pricing policy of the enterprise;
• calculation of economic efficiency of introduced innovations;
• making informed decisions on adjusting the composition of products.

Cost calculation is carried out according to operational accounting data. There are two types of cost calculation available to choose from:

• preliminary calculation - is intended for use by trade organizations in order to determine the estimated cost of purchased material assets during the reporting period. It is carried out by the weighted average method. The calculated values ​​are used to determine the gross profit of the organization, subject to the implementation of the sales plan. For preliminary cost calculation, you can set up a scheduled job;
• actual calculation - is performed based on the results of the monthly reporting period with a full calculation of the cost of batches of movement of item costs.

The calculation of the cost is carried out in accordance with the method defined in the accounting policy of the organization for determining the cost of writing off material assets:

• average for the month - the cost of writing off goods is determined by the average price for the reporting period (weighted average estimate);
• FIFO - the cost of writing off goods according to FIFO is determined as part of a full-fledged batch accounting.

For the actual calculation of the cost price, a universal workplace Closing of the month, the use of which allows you to reflect all operations for the closing of the reporting period.

You can use the Cost of Goods report to break down cost data within a specified period.

Accounting for other expenses and income

It supports the ability to fix other expenses of organizations, additional expenses for goods, deferred expenses related directly to the financial result of the enterprise.

The amounts of costs incurred in the course of the enterprise's activities arise as a result of the reflection of the following operations:

• Receipt of goods and services;
• Receipt of services and other assets;
• Purchase of inventory items, monetary documents, other intangible assets and non-current assets;
• Write-off of non-cash funds;
• Issuance of cash, etc.

It also provides an opportunity to record other income and expenses not related to the sale of goods and services in the core business (dividends, interest on deposits, etc.).

To keep records of other expenses and income, 1C:ERP supports the following operations:

• registration of expenses (income) - allows you to reflect the occurrence of arbitrary expenses (income) for the selected item of expenses (income);
• reclassification of expenses (income) - allows you to reflect the transfer of previously formed expenses (income) on an item of expenses (income) to another item of expenses (income);
• write-off of expenses - a write-off of expenses previously generated at a specific unit for the expense item indicated in the document is drawn up;
• reversal of income;
• reversal of expenses.

When reflecting any type of operation, the amounts of management, accounting and tax accounting are not required to be filled in, which allows you to reflect the movement in only one of the directions of accounting.

Separate accounting of financial results

"1C:ERP" allows you to generate financial results from the sale of goods and works separately for orders, transactions, divisions or managers, suppliers, groups financial accounting goods.

For each pegging object, you can generate a complete financial result (cost, revenue, profit, profitability). The financial result for pegged objects is presented in various options Gross Profit and Income and Expenses reports.

Management balance

For rate financial condition enterprise provides a report Management balance - a simplified version of the balance sheet.

The management balance sheet allows you to manage assets and liabilities, control the use of financial resources, includes financial accounting data for goods, mutual settlements with customers and suppliers, cash and non-cash balances, other assets and liabilities.

Management balance sheet data can be generated both for the enterprise as a whole and for each individual organization. Each section of the balance sheet can be deciphered to a document reflecting individual business transactions. Separately, information about the violation of the balance is displayed, which allows you to identify possible errors in accounting.

To conduct a comprehensive analysis of all income and expenses of the enterprise in the context of articles, the report Income and expenses is provided.