home Heating radiators Settlements with buyers and customers. Accounting for settlements with buyers and customers Accounting for settlements with buyers in brief

Settlements with buyers and customers. Accounting for settlements with buyers and customers Accounting for settlements with buyers in brief

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Department of "Accounting, analysis and statistics"

COURSE WORK

On discipline "Accounting financial accounting"

on the topic:"Accounting for settlements with buyers and customers"

Novosibirsk 2014

Introduction

1. Theoretical foundations accounting settlements with buyers and customers

1.1 Regulatory regulation of settlements with buyers and customers

1.2 Features of accounting for settlements with buyers and customers

2. Current state accounting of settlements with buyers and customers in Mebetex LLC

2.1 Organizational and economic characteristics of Mebetex LLC

2.2 Documentation and accounting of settlements with buyers and customers

3. Improving the organization of accounting with buyers and customers at Mebetex LLC

Conclusion

List of used literature

Introduction

Accounting for settlements with buyers and customers is of great importance for any enterprise actively operating in a market economy, since every enterprise conducting financial and economic activities, in the course of its existence, makes settlements with buyers and customers - for products purchased by buyers, with customers - for work performed and services rendered. The economic relations that an organization has with buyers and customers are necessary condition its activities, as they ensure the smooth operation of the enterprise. The solvency of the enterprise, its financial condition.

The relevance of the study of settlements with buyers and customers lies in the fact that settlement operations with buyers and customers are numerous, their frequency is high, the regulatory framework for regulated accounting of these operations is extensive and dynamic.

The object of the study is the Mebetex Limited Liability Company, Omsk, the subject of the study is the organization of accounting for settlements with buyers and customers at the specified enterprise. accounting buyer economics

The purpose of the course work is to develop measures to improve the organization of accounting with buyers and customers on the example of this enterprise.

Based on the goal, the following tasks are set:

To systematize the normative, methodological and educational literature on the topic of the term paper;

Familiarize yourself with the theoretical and methodological foundations accounting with buyers and customers;

Analyze the financial and economic condition of the enterprise;

Familiarize yourself with the documentation of accounting with buyers and customers;

Develop measures to improve accounting with buyers and customers.

In the process of work, a set of methods of economic and statistical analysis, methods of synthesis and analysis of economic information were applied. also in term paper such methods as observation, study of documentation, surveys have found application.

theoretical and methodological basis The work was served by the provisions of the regulatory and legislative framework of Russia, in particular, the Law on Accounting, the chart of accounts for accounting for the financial and economic activities of organizations, as well as educational and scientific literature, materials of periodicals. Information base internal documents of Mebetex LLC served as accounting policy, accounting registers and financial statements.

1 . Theoretical foundations of accounting for settlements with buyers and customers

1.1 Regulatory regulation of settlements with buyers and customers

Currently, the regulatory regulation of settlements with buyers and customers is carried out in the order of using the system of regulatory accounting and reporting in the Russian Federation.

The first level of regulatory regulation of settlements with buyers and customers is represented by codes, laws and regulations of the Central Bank of the Russian Federation. First of all, these are the Civil Code of the Russian Federation and the Tax Code of the Russian Federation, the Customs Code of the Russian Federation, the Federal Law of December 6, 2011 No. 402-FZ “On Accounting”, the Federal Law of June 27, 2011 No. 161-FZ “On National Payment System”, Regulation “On the procedure for conducting cash transactions with banknotes and coins of the Bank of Russia on the territory of the Russian Federation”, approved by the Central Bank of the Russian Federation on January 12, 2011 No. 373-P, Regulation of the Central Bank of the Russian Federation of June 19, 2012 No. 383-P "On the rules for the transfer of funds."

In accordance with the Civil Code, the moments of the emergence and termination of obligations, the obligations of the parties when concluding contracts of sale, the provision of services, the liability of the parties for violation of contracts, the provision of services of inadequate quality are determined.

An agreement is an agreement between two or more persons on the establishment, change or termination of civil rights and obligations.

In the Civil Code of the Russian Federation there are no legal norms regulating the structure of the contract of sale and delivery. The norm of the Civil Code of the Russian Federation provides for freedom of contract, i.e. the possibility of the parties to conclude an agreement and not provided for by regulatory enactments, and the terms of the agreement are determined at the discretion of the parties.

The parties may use the exemplary conditions, but with their voluntary consent, and not necessarily. By virtue of the presumption of freedom of contract, the state has no right to interfere in the contractual sphere of business relations, except through the establishment of laws. It should be noted that the Government may issue rules binding on the parties when concluding contracts.

The most important principles of law and order in the implementation of transactions for the supply of goods (performance of work or provision of services) include compliance with the form of the contract, the completeness and timeliness of the fulfillment of obligations by the parties to the relevant contracts, regardless of the term of the contract. Transactions carried out by the parties intentionally without observing the form established by the Civil Code of the Russian Federation, not in full or untimely, in accordance with the Civil Code of the Russian Federation, are void. It has been established that an obligatory condition of contracts providing for the supply of goods (performance of work or provision of services) is the determination of the deadline for the fulfillment of obligations for settlements for goods supplied under the contract (work performed or services rendered).

By virtue of Art. 317 of the Civil Code of the Russian Federation, monetary obligations must be expressed in rubles. In this case, the contract may provide that monetary obligations under the transaction are payable in rubles in an amount equivalent to a certain amount in foreign currency or conventional monetary units.

Termination of obligations is carried out in accordance with Ch. 26 of the Civil Code of the Russian Federation, which provides for various grounds for the termination of receivables under contracts. Repayment of receivables is made, as a rule, in the manner determined by the agreement containing all the essential conditions.

If the buyer is late in paying his debt, the creditor must take measures to recover the receivable by sending a claim to the buyer organization, and then filing a claim with the arbitration court.

Along with the contract, the repayment of debts is influenced by the norms established by regulatory documents.

The amount received in repayment of receivables, which does not cover it in full, is directed, first of all, to pay off the costs of the creditor to receive execution, then to cover interest, and in the remainder - to cover the principal amount of the debt (Article 319 of the Civil Code of the Russian Federation).

For the use of the creditor's funds due to evasion of payment for the products received by him, other delays in paying for the products, the recipient of the products is obliged to pay interest, the amount of which is determined by the discount rate bank interest on the date of fulfillment of the monetary obligation (unless a different amount of interest is established by the agreement).

The creditor may assign the right to claim his receivables to third parties.

The procedure for taxation and tax accounting business transactions are determined in accordance with the provisions of the Tax Code of the Russian Federation.

Federal Law "On Accounting" dated 06.12.2012 No. No. 402-FZ is decisive. The law formulates the concepts of accounting, analytical and synthetic accounting; tasks, objects and methods of accounting organization are defined; lists the requirements for accounting, regulates the appointment of primary documents, accounting registers, financial statements, inventory of property, etc. Article 9 of Law No. 402-FZ establishes that the facts of economic life are subject to registration by the primary accounting document at the time of the transaction ) or immediately after its (his) completion

The second level of regulatory regulation of settlements with buyers and customers is represented by regulations issued by the Ministry of Finance of the Russian Federation and other bodies that have been granted the right to regulate accounting. The main regulatory acts of the Ministry of Finance are accounting regulations (PBU). Highest value to account for settlements with buyers and customers, they have the following PBUs:

Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation No. 34n dated July 29, 1998;

PBU 1/2008 "Accounting policy of the organization";

PBU 21/2008 "Changes in estimates";

PBU 3/2006 "Accounting for assets and liabilities, the value of which is expressed in foreign currency";

PBU 9/99 "Income of the organization";

PBU 10/99 "Expenses of the organization".

On the basis of paragraph 10 of the Regulation on accounting and financial reporting in the Russian Federation, paragraph 5 of the Regulation on accounting "Accounting policy of the organization" RAS 1/2008 for accounting in the organization, an accounting policy is formed that involves application, including for accounting for receivables, the principle of temporal certainty of the facts of economic activity, according to which the facts of the economic activity of the organization relate to the reporting period in which they took place, regardless of the state of settlements on them.

According to paragraph 77 of the Accounting Regulations, receivables for which the limitation period has expired, other debts that are unrealistic to collect, are written off for each obligation based on the inventory to the account of the reserve for doubtful debts or to the financial results of the organization.

Clause 11 of the Accounting Regulations “Expenses of the Organization” PBU 10/99 determines that other expenses include, in particular, amounts of receivables written off after the expiration of the limitation period and debts that are unrealistic to collect.

The procedure for assessing receivables is established by clause 6 of the Accounting Regulation "Income of the organization" PBU 9/99.

Settlements with debtors are reflected in the financial statements in the amounts arising from the accounting records and recognized by the organization as correct (paragraphs 73 - 78 of the Accounting Regulations).

According to the Accounting Regulation "Accounting for the organization's assets and liabilities, the value of which is expressed in foreign currency" RAS 3/2006, the value of liabilities expressed in foreign currency is subject to conversion into rubles for reflection in accounting and financial statements. In addition, the accounting and financial statements reflect the exchange rate difference on operations related to the full or partial repayment of receivables denominated in foreign currency, if the exchange rate on the date of fulfillment of payment obligations differed from the exchange rate on the date of acceptance of this receivable for accounting in the reporting period or from the course to reporting date in which the receivable was last restated.

Exchange differences on receivables are subject to crediting to the financial results of the organization (except for exchange differences related to the formation of authorized capital, which are subject to crediting to additional capital) in the reporting period to which the date of repayment of receivables relates or for which financial statements are prepared.

The third level of regulatory regulation of settlements with buyers and customers is presented guidelines and accounting guidelines. Examples of normative acts of this level are:

Chart of Accounts with Instructions for its Application;

Rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating VAT;

Branch instructions for accounting.

The fourth level of regulatory regulation is the working documents of the organization that form its accounting system.

An economic entity, guided by the legislation of the Russian Federation on accounting, federal and industry standards, independently forms its accounting policy based on its structure, industry and other features of its activity. It affirms:

Working chart of accounts;

Forms of primary accounting documents, accounting registers;

The procedure for conducting an inventory and methods for assessing assets and liabilities;

Document flow rules and accounting information processing technology;

The order of control over business transactions, as well as other decisions necessary for the organization of accounting.

As a result of applying the combination of the above normative documents regulating settlements with buyers and suppliers, data on the status of settlements with buyers (customers) is generated in the accounting system of any enterprise.

1.2 Features of accounting for settlements with buyers and customers

To summarize information on settlements with buyers and customers, account 62 “Settlements with buyers and customers” is intended for.

Account 62 “Settlements with buyers and customers” is debited in correspondence with accounts 90 “Sales”, 91 “Other income and expenses” for the amounts for which settlement documents are presented.

According to the forms, settlements with buyers are divided into monetary and non-monetary.

The main form of settlements with buyers is cash. Monetary forms of debt repayment suggest that obligations will be repaid by transferring funds to a current account or depositing cash in cash, that is, by cash or non-cash payments. Non-cash settlements are made with the participation of the bank by writing off amounts of money from the payer's account and crediting them to the recipient's account.

Non-monetary methods of debt repayment are less common and can be presented in the form of mutual offsets, barter transactions (under an exchange agreement), bills of exchange. A bill of exchange is a written promissory note of one party (the drawer) to pay a specific amount of money upon maturity to the other party (the bill holder) in respect of completed trade transactions or in payment for work performed or services rendered.

Therefore, account 62 “Settlements with buyers and customers” is credited in correspondence with the accounts of cash, settlements for the amount of payments received (including the amount of advances received), etc. In this case, the amounts of advances received and prepayment are taken into account separately.

Analytical accounting on account 62 “Settlements with buyers and customers” is kept for each invoice presented to buyers (customers), and for settlements by planned payments - for each customer. At the same time, the construction of analytical accounting should provide the possibility of obtaining the necessary data on: buyers and customers on settlement documents, the payment deadline for which has not come; to buyers and customers on settlement documents not paid on time; advances received; bills of exchange, the date of receipt of funds for which has not come; promissory notes discounted (accounted for) in banks; promissory notes for which the funds were not received on time.

As products are shipped and services are rendered, settlement documents are presented for payment, in which the amount of proceeds from their sale (at the contractual price with value added tax) is reflected:

Debit 62 "Settlements with buyers and customers"

Credit 90 "Sales", sub-account 1 "Revenue".

Repayment of debts by buyers and customers (payment of settlement and payment documents) is reflected:

Debit 51 “Settlement accounts”, 52 “Currency accounts”, 50 “Cashier” (but in the amount of not more than 100,000 rubles under one agreement) Credit 62 “Settlements with buyers and customers”.

Organizations can receive advance payments (prepayment) for the supply of material assets or for the performance of work or for partial payment for products and services produced for customers. This is reflected in the accounting records as follows:

Debit 51 “Settlement accounts”, 52 “Currency accounts” 50 “Cashier”, etc. Credit 62 “Settlements with buyers and customers”, sub-account “Advances received”.

Upon receipt of advance payments received under a contract for the supply of goods subject to value added tax, the amount of value added tax should be calculated based on the rate of 18% and reflected in the tax return in the tax period when the advance was made:

Debit 62 “Settlements with buyers and customers” subaccount “Settlements on advances received” Credit 68 “Calculations on taxes and fees” subaccount “VAT settlements”

At the same time, on the basis of paragraph 5 of Art. 171 of the Code, the amounts of tax previously paid to the budget on advances received on account of future deliveries of goods upon presentation of invoices to buyers (customers) for fully completed work, sold products are subject to deduction:

Debit 68 "Calculations on taxes and fees" subaccount "Calculations on VAT" Credit 62 "Settlements with buyers and customers" subaccount "Calculations on advances received"

When offsetting the amounts of previously received advances, the following posting is made:

Debit 62 “Settlements with buyers and customers”, subaccount “Advances received” Credit 62 “Settlements with buyers and customers”.

If settlements are made during the performance of an exchange transaction, then by agreement of the parties, a mutual offset of debts can be made. Such an operation might look like this:

Debit 60 "Settlements with suppliers and contractors" Credit 62 "Settlements with buyers and customers"

Debit 62 “Settlements with buyers and customers”, subaccount “Promissory notes received” Credit 62 “Settlements with buyers and customers”.

The repayment of the received bill is reflected in the posting:

Debit 51 "Settlement accounts" Credit 62 "Settlements with buyers and customers", sub-account "Promissory notes received"

Since in practice the moment of payment and the moment of sale of goods (services) to the buyer (customer) often do not coincide, in settlements with them, either receivables or accounts payable.

Accounts payable in settlements with buyers arise when the buyer advances the delivery of goods (rendering services), thus, from the moment the advance and prepayment amounts are received, buyers and customers act as creditors of the organization. Accounts payable on received advances and prepayments are repaid upon the fact of sale of valuables, performance of work upon presentation of settlement documents to buyers (customers).

Receiving an advance is a kind of transaction insurance and, at the same time, it is very important for the seller to fulfill obligations in a timely manner, avoiding delays and interruptions in deliveries. If you do not control the timing of the fulfillment of obligations, then overdue advances carry certain commercial risks, which are quite difficult to assess. After all, untimely closing of advances is accompanied by the risk of loss of client confidence and the development of a negative reputation in the market. On the other hand, untimely processing of the advance bears the risk of non-acceptance of the services rendered by the buyer and the return of the advance payment for the services rendered, which leads to a decrease in the financial result.

In order to minimize the risks associated with the occurrence of overdue accounts payable, it is necessary to clearly determine the incoming payment already at the time of payment, and timely take actions to work off advances.

Accounts receivable is understood as the debt of other organizations, employees and individuals of this organization (debt of buyers for purchased products, accountable persons for the amounts of money issued to them in the account, etc.). Organizations and persons who owe this organization are called debtors.

Accounts receivable is included in more than general concept"obligation". In accordance with paragraph 1 of Art. 307 of the Civil Code of the Russian Federation, by virtue of an obligation, one person (debtor) is obliged to perform a certain action in favor of another person (creditor), such as: transfer property, perform work, pay money, etc., or refrain from a certain action, and the creditor has the right to demand from the debtor the performance of his obligation.

The moment of occurrence of receivables is determined, first of all, by the terms of the concluded contracts and is associated with the moment of sale of goods (works, services).

According to the economic content, receivables are presented in the balance sheet. This allows you to classify debts receivable:

According to the sources of their education;

Types of obligations;

The nature of the debt;

relationship with the creditor.

Accounts receivable are divided into two types depending on the maturity:

Short-term debt - maturing within 12 months after the reporting date;

Long-term debt - maturing more than 12 months after the reporting date.

In addition, the risk of non-repayment of receivables correlates with the maturity of receivables. The increase in risk requires closer monitoring and control over the timely and full repayment of receivables.

According to the timeliness of repayment, receivables are subdivided to ensure control over the repayment and return of receivables, as well as to analyze the level of liquidity and solvency of the enterprise.

Term debt of counterparties is recognized, for which the term of performance under the contract has not expired. Debt for shipped goods, work performed, services for which the payment deadline has not yet come, but the ownership has already passed to the buyer, or an advance payment has been transferred to the supplier for the supply of goods (performance of work, provision of services) - this is an urgent (normal) receivable.

Overdue, that is, not repaid on time, the debt is divided, in turn, into claimed and unclaimed.

A debt is considered to be reclaimed, for the return of which the creditor organization has taken all the measures provided for by law (sending letters of claim, filing a statement of claim with the court).

The debt is called unclaimed if the creditor organization has not taken all the necessary actions to return it.

Deferred debt is the result of debt restructuring as agreed with the counterparty. According to paragraph 1 of Art. 823 of the Civil Code of the Russian Federation, an enterprise can provide its customers with a commercial loan in the form of deferral and installment payment for goods, works and services, which should be provided for in the contract.

According to the degree of security, receivables are divided into secured and unsecured. The following can serve as collateral: a penalty, a pledge, a surety, a bank guarantee, etc. (clause 1, article 329 of the Civil Code of the Russian Federation).

A penalty (fine, penalty interest) is a sum of money determined by law or contract, which the debtor is obliged to pay to the creditor in case of non-performance or improper performance of the obligation, in particular in case of delay in performance.

Under a debt obligation secured by a pledge, the creditor has the right to receive in compensation for the debt a part or the full value of the pledged property. The pledger can be either the debtor himself or a third party.

Under a surety agreement, the surety undertakes to be responsible to the creditor of another person for the fulfillment by him of his debt obligation in full or in part.

By virtue of a bank guarantee, a bank or an insurance company (guarantor) at the request of another natural person (principal) gives a written obligation to pay the principal's creditor (beneficiary) in accordance with the terms of the debt obligation given by the guarantor, upon presentation by the beneficiary of a demand for its payment. A fee is charged for issuing a bank guarantee. After the expiration of the period specified in the guarantee, it becomes invalid and terminates.

This classification is used to analyze receivables in terms of the risk of non-payment.

If possible, receivables are divided into three groups: reliable, doubtful and hopeless (unrealistic for collection).

Reliable includes:

Term receivables;

Secured receivables.

Doubtful is the receivables of an organization that is not repaid or with a high degree of probability will not be repaid within the time specified in the contract and is not secured by appropriate guarantees (clause 1 of article 266 of the Tax Code of the Russian Federation).

Hopeless according to paragraph 2 of Art. 266 of the Tax Code of the Russian Federation, debt is recognized:

After the expiration of the established limitation period;

On the basis of an act of a state body;

In case of liquidation of the debtor;

Debts, the impossibility of collecting which is confirmed by the decision of the bailiff-executor on the termination enforcement proceedings if it is impossible to establish the location of the debtor, his property, or to obtain information about the availability of funds and other valuables belonging to him, or the debtor does not have property that can be levied.

The statute of limitations is the term for the protection of the right on the claim of the person whose right has been violated; the general limitation period is three years (Articles 195, 196 of the Civil Code of the Russian Federation).

The classification of accounts receivable, if possible, is necessary for the correct determination of the financial result of the company's activities. For example, writing off uncollectible receivables increases an organization's costs.

Thus, the main way for debtors to repay their obligations is to fulfill them. It is as a result of performance that the purpose for which the obligation was established is achieved.

2 . The current state of accounting for settlements with buyers and customers in Mebetex LLC

2.1 Organizational and economic characteristics of Mebetex LLC

Mebetex Limited Liability Company was established on December 01, 2009. in accordance with Part 1 of the Civil Code of the Russian Federation and the Federal Law "On Limited Liability Companies". Location of Mebetex LLC: 644043, Russian Federation, Omsk region, Omsk, st. Gagarina, d.8, bldg. 2. The form of ownership of the enterprise Mebetex LLC is private.

As a result of the analysis of the revenue dynamics of Mebetex LLC for 2012 - 2013. (Table 1), the main activity of the enterprise under study is the manufacture of cabinet office furniture (more than 90% of revenue throughout the entire analyzed period), the sale of armchairs and chairs occupies a much smaller share, although it grows at the fastest pace. Office (cabinet) furniture is manufactured directly at Mebetex LLC, armchairs, chairs and other fittings are purchased from outside.

It should be noted that the dynamics of revenue has a positive trend, the growth rate for 2013 was -115.56%.

Table 1

Revenue dynamics of Mebetex LLC for the period 2012 - 2013

The main economic indicators of the activity of the enterprise under study are presented in Table 2.

table 2

Main economic indicators of Mebetex LLC 2012 - 2013

Index	Deviations, (+,-)	Growth rate, %


Sales proceeds (excluding VAT), thousand rubles
Average number of employees, people
Labor productivity of one employee, thousand rubles/person
Cost of sales, thousand rubles
Gross profit, thousand rubles
Administrative expenses, thousand rubles
Profit (loss) from sales, thousand rubles
Other income, thousand rubles
Other expenses, thousand rubles
Profit (loss) before taxation, thousand rubles
Net profit (loss) of the reporting year, thousand rubles

As a result of the analysis of the main economic indicators Mebetex LLC for 2012 - 2013, the following can be noted:

The growth rate of revenue for the analyzed period has a positive trend;

Labor productivity has a negative trend, as the growth rate of the number of personnel (122.22%) exceeds the growth rate of sales (115.43%);

The net profit of the enterprise has a positive trend - in 2012, the enterprise under study covered the losses incurred in 2010-2011. and reached the breakeven point;

The rate of cost of goods sold in 2012 (109.58%) is lower than the rate of revenue growth, which is undoubtedly a positive development.

Table 3 presents the values of the main coefficients characterizing the financial condition of the organization under study.

None of the values of the liquidity ratios reaches its normal value on any of the reporting dates, although the absolute and current liquidity ratios have a positive trend.

The financial position of Mebetex LLC has improved somewhat, as evidenced by the positive dynamics of the coefficients of autonomy, the provision of reserves and working capital with own working capital, however, none of the values reaches its standard value, which indicates the unstable financial condition of the enterprise under study.

Turnover indicators have a positive trend (except for inventory turnover). A decrease in inventory turnover may indicate an excessive diversion of the enterprise's funds into this type of asset. The value of equity turnover is the highest among the others, which indicates a rather low share of own sources of financing in their total volume.

The values of all indicators of return on assets and equity at the end of 2012 take quite high values and have a positive trend, however, the indicator of return on sales is not high (2.01%).

Table 3

Dynamics of the main indicators characterizing the financial condition of Mebetex LLC for the period 2012 - 2013

Name of indicator	Normal value	Indicator values	Changes (+, -)


Liquidity ratios
Abs. liquidity
Quick liquidity ratio
Current liquidity ratio
Financial stability ratios
Autonomy coefficient
Inventory coverage ratio with own working capital
The coefficient of security of current assets with own working capital
Business activity ratios
Asset turnover
Equity turnover, %
Accounts receivable turnover
Accounts payable turnover
inventory turnover
Return on assets, %
Return on equity, %
Return on sales, %

Thus, the analysis of financial ratios characterizing the financial condition of Mebetex LLC showed that the enterprise under study has, basically, for all major quality indicators positive dynamics, and the values of the indicators are below the recommended ones.

2.2 Documentation and accounting of settlements with buyers and customers

The organization of accounting in Mebetex LLC is carried out on the basis of order No. 1 / 0110-R dated 01.01.2010. “On Accounting Policy and Accounting and Tax Accounting in Mebetex Limited Liability Company”.

Accounting at the enterprise is carried out by the chief accountant of the enterprise.

The chief accountant is responsible for compliance with the regulatory documents and the contained methodological principles of accounting, approved in the accounting policy.

All settlements between enterprises for payment for goods are made out by appropriate documents. Below is the procedure for processing documents for settlements with buyers at Mebetex LLC in more detail.

Before selling the goods, Mebetex LLC concludes a contract for the supply of goods with buyers.

The contract states:

Subject of the contract;

Contract price and payment procedure;

Order of delivery and acceptance of goods;

Obligations of the parties, liability of the parties and resolution of disputes;

Force majeure circumstances;

Terms of the contract, other conditions.

On the basis of the supply contract, the buyer is billed for payment. The invoice contains the bank details of the supplier, the unit price of the goods, the total value of the goods, and the amount of tax included in the cost of the goods.

The invoice is issued in 2 copies:

The first copy - to the buyer for payment;

The second copy is for the supplier.

Bill sign Chief Accountant and leader.

The issued invoice is handed over to the client personally, either by e-mail or by facsimile. The client pays the invoice by receipt of funds either to the current account or to the cash desk of Mebetex LLC. Thus, in settlements with customers, Mebetex LLC uses both cash and non-cash payments.

After payment of the invoice, an order for the production of products is sent to production.

The movement of goods from the supplier to the buyer is documented by shipping documents - waybill.

The bill of lading shall indicate the number and date of issue; name of the supplier and buyer; name and short description tangible assets, quantity (in units), price and total amount (including value added tax) of release of tangible assets. The waybill is signed by the materially responsible persons who have handed over and accepted material values, and is certified by the round seal of the organization. The buyer takes the products only if there is a power of attorney from the organization-buyer (Appendix 5). It contains the following data: details of the organization that issued the power of attorney, the number of products, passport details of the person to whom the power of attorney was issued, the validity period of the power of attorney. The power of attorney is signed by the head of the organization, the chief accountant and the person who received the power of attorney.

In Mebetex LLC, the invoice is issued in 2 copies.

An invoice is generated on the basis of the consignment note. The invoice contains: serial number of the invoice; name of the supplier of goods; the name of the recipient of the goods; cost, price of goods; the amount of value added tax; date of the invoice. The invoice issued is intended for tax accounting and the formation of a sales book. The invoice is generated in 2 copies for each shipment of goods or performance of work, provision of services. The invoice is signed by the head and the chief accountant.

The final stage of the sale of goods is the formation of a sales book by the chief accountant.

In the sales book, invoices issued or issued are recorded in all cases where the obligation to calculate value added tax arises, including when shipping (transferring) goods, property rights, when receiving payment, partial payment against future deliveries of goods, transferring property rights, upon receipt of funds that increase tax base, when transferring goods, performing work, providing services for their own needs, when returning registered goods, as well as when performing the duties of tax agents and when performing transactions that are not subject to taxation (exempt from taxation).

From time to time, Mebetex LLC conducts reconciliation acts with buyers either at the initiative of the organization itself or at the initiative of the buyer. The document that reflects mutual settlements between buyers and suppliers is an act of reconciliation. The reconciliation act is drawn up by agreement of the parties for a specified period of time.

Table 4 shows typical postings in correspondence with account 62 used in Mebetex LLC.

Table 4

Typical postings for accounting of settlements with buyers in Mebetex LLC



Receipt of an advance to the settlement account of the organization, the following accounting entry is made
Calculation of VAT from the advance received
Shipment of products to the buyer
Calculation of VAT for shipped products
Offset of the advance received after the shipment of products to the buyer
VAT offset from advances received after shipment of products to the buyer
Final payment for delivered products

Accounting for settlements with buyers in Mebetex LLC is carried out using account 62 “Settlements with buyers and customers”.

In the working plan of accounts for the financial and economic activities of Mebetex LLC (Appendix 9), the following sub-accounts to account 62 are approved:

62.1 "Settlements with buyers and customers for the main type of activity";

62.2. Settlements with buyers and customers on advance payments.

Analytical accounting on account 62 is kept in the context of buyers and contracts.

Let us consider the analytical accounting of the settlement with the buyer JSC UNIMILK Company, the contract for the supply of products with which was concluded in October 2012 in the amount of 20797.00 rubles, including VAT 3172.42 rubles (Table 5).

Table 5

An example of analytical accounting on account 62 “Settlements with buyers and customers” in LLC “Mebetex” with the buyer JSC “Unimilk Company”

Accounting at Mebetex LLC is automated and maintained using the 1C: Accounting 8 program. The accounting principles implemented in 1C: Accounting 8 comply with Russian legislation.

The applied solution includes a chart of accounts set up in accordance with the Order of the Ministry of Finance of the Russian Federation “On approval of the chart of accounts for financial and economic activities of organizations and instructions for its use” dated October 31, 2000. No. 94n.

The composition of accounts, settings for analytical, quantitative, tax accounting allow you to take into account the requirements of the law.

In traditional accounting, postings are used to reflect business transactions only in accounting accounts. In the application solution 1C: Accounting 8, used in Mebetex LLC, the posting functions are expanded: posting can be used to reflect business transactions in analytical accounting. This is achieved by using additional details in the posting - subconto.

A subconto is an analytical accounting object that is attached to accounting accounts directly in the chart of accounts. For account 62 “Settlements with buyers and customers” in the software carrier of Mebetex LLC, two subaccounts are opened - “Counterparties”, to which Mebetex LLC sells its products and “Agreements”, corresponding to a specific counterparty.

To maintain a list of organizations that are buyers of Mebetex LLC, the software carrier provides a reference book "Counterparties" with the allocation of a separate folder "Buyers" in it. The counterparty card stores the following information:

Short name of the counterparty (for search convenience);

Full name of the counterparty;

Sign of the counterparty: natural or legal person;

taxpayer identification number (TIN);

Registration reason code (KPP) - for a legal entity;

Passport data - for an individual;

Legal and postal address;

Payment details of the counterparty (correspondent account number, bank account number, BIC, bank name).

Accounting for settlements with buyers in the software medium used by Mebetex LLC is maintained, as previously noted, in the context of contracts. To do this, a list of contracts is maintained, which is actually a list of invoices for payment and long-term contracts.

Accounting for settlements with customers in 1C: Accounting 8 at Mebetex LLC is carried out using standard documents provided in the software medium used:

- "Sale of goods, works, services";

- "Invoice issued";

- "Receipt of funds to the current account"

- "Incoming cash order".

Interaction with the specialized banking program "Client Bank" was provided. At Mebetex LLC, bank statements are automatically uploaded to the 1C database, a sign of the distribution of incoming funds is the match number of the buyer's current account number in the Client-Bank system and in his card in the 1C system.

To improve the convenience of working with documents in the software carrier used, document journals have been added for the main accounting sections, including buyers' documents. When filling out documents for settlements with buyers, automatic filling is provided:

Nomenclature accounting accounts,

Settlement accounts with contractors.

In used in Mebetex LLC automated system accounting, a mode of automatic reading of advances within the framework of the contract is established.

Standard reports provided in the software medium used by Mebetex LLC use synthetic and analytical accounting data. Any report can be generated for a specific counterparty or contract and for a specific period of time:

1. Turnover balance sheet for the account. One way to view summary information is to view the Account Balance Sheet report. The report is used to obtain balances and turnovers for the selected account, allows you to get details on the sub-accounts of the account, as well as on specific objects of analytical accounting (subconto). The main report parameters are: accounting account and report period; additional - the ability to choose the compilation of the balance sheet in the context of subaccounts and for a specific subconto. For example, the standard report "Turnover and balance sheet for the account" for account 62 "Settlements with buyers and customers" allows you to view the status of settlements with buyers of goods on a certain date (Appendix 10).

2. Account card. The Account Card report is a date-ordered selection of information about transactions that belong to the selected time period and in which the selected account was used. The report provides information on balances at the beginning and end of the period, turnover for the period and balances after each posting. If necessary, you can determine the turnover by calculations for the day, for weeks, for months.

3. Account analysis. The Account analysis report shows the turnover between the selected account and all other accounts for a certain period, as well as the balances of the selected account at the beginning and end of the period. This report allows you to additionally obtain information about sub-accounts and objects of analytical accounting for the analyzed and corresponding accounts. For example, the standard report "Analysis of the account by subconto" for account 90.1 "Revenue" allows you to evaluate the volume of sales of goods at the selling price (Appendix 11). View the amount of tax accrued for payment to the budget, the amount of tax already paid, and also determine the accounts in correspondence with which the tax accrual was taken into account conveniently using the “Account Analysis” report for account 68.2 “Value Added Tax”.

4. Posting report. The Posting Report displays information from the postings selected according to the specified criteria. When using the default settings, the report displays a list of transactions for the selected period. It is possible to set a filter for accounts, subconto, operations.

5. Analysis of subconto. In the Analysis of subconto report, for each object of analytical accounting of the selected subconto type, the opening and closing balances and turnovers for all accounts where the object was recorded are shown.

6. The act of reconciliation. The act of reconciliation of mutual settlements with counterparties is generated automatically and saved in the program. You can generate a reconciliation act for a separate counterparty agreement and settlement account.

7. To form a sales book in a typical configuration 1C: Accounting, a specialized report is intended. The report is generated for the specified period on the basis of the entered documents "Invoice", "Record of the sales book". It is convenient to enter the document “Sales book entry” on the basis of the previously entered document “Invoice issued”. The document "Record of the sales book" is intended for entering entries into the sales book.

Application at Mebetex LLC automated program accounting work allows you to ensure the formation of the necessary accounting registers for settlements with buyers.

Accounting automation ensures the grouping of the movement of settlements with buyers in the context required for management, control and reporting.

3 . Improving the organization of accounting with buyers and customers at Mebetex LLC

In the course of the study of registration of transactions for accounting of settlements with buyers, the following was revealed:

Reflection of operations for the shipment of goods to buyers and customers is carried out in accordance with accounting policy enterprises and complies with applicable laws.

The second copy of the bill of lading, which must be signed and returned to the accounting department of the enterprise, sometimes remains with the buyer, as either there is no seal or power of attorney, or there are disputes over the quantity of delivered products. In this regard, Mebetex LLC does not have documents (1.01% of the total number of consignment notes) confirming the fact of delivery, signed by the buyer. The amount of the sales undocumented by the buyer for 2012 amounted to 121,580 rubles;

Waybills are stored in separate folders, broken down by quarters, not filed. Registers of consignment notes in Mebetex LLC for the corresponding periods are not attached to the primary shipping documents, which makes it difficult to control the return of consignment notes from buyers;

When checking the reality of receivables and payables for buyers, Mebetex LLC conducted selective reconciliation acts with the largest debtors and creditors, as well as with counterparties whose debt arose for more than three months in relation to the reporting date by counterparties from which the second signed copies did not return TORG-12. As a result of this procedure, discrepancies in the calculations were established:

in terms of accounts receivable (increased by 9,800 rubles):

Shipment of goods dated November 11, 2012 to the counterparty Status LLC was carried out twice in the amount of 4,800 rubles;

For the counterparty LLC Paritet, the return of low-quality goods in the amount of 5,000 rubles was not taken into account.

in terms of accounts payable (increased by 7,000 rubles):

A consignment note in the amount of 7,000 rubles was not issued to the counterparty Grant LLC.

Invoices that passed a random check (October - December 2013) do not always contain the required details of buyers (TIN, addresses), some invoices do not fully reflect the name of the buyer (without indicating its legal form). The percentage of such documents in the total sample amounted to 0.95%;

Accounts payable to customers when compiling the balance sheet for 2012 in the amount of 122 thousand rubles. reflected including VAT amounts (18.61 thousand rubles), which contradicts the instructions of the Letter of the Ministry of Finance of Russia dated 09.01.2013 No. 07-02-18/01 to reflect the balances of outstanding advances and prepayments in the balance sheet net of the corresponding VAT amounts. Thus, the balance sheet currency of Mebetex LLC in 2012 is distorted upward by 18.61 thousand rubles.

Analysis of accounts receivable by maturity in Mebetex LLC showed the presence of overdue debts for several counterparties in the amount of 45,400 rubles.

For this debt, the allowance for doubtful debts is not formed either in accounting or in tax accounting.

Before the preparation of the annual financial statements in 2013, the enterprise under study did not conduct a mandatory inventory of property and liabilities, thus, the requirements of paragraphs. 26, 27 of the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 No. 34n, part 3 of Art. 11, part 1, art. 30 of Law No. 402-FZ.

It should be noted that reconciliation acts with buyers at Mebetex LLC are carried out irregularly, as needed.

The balance sheet in the section "Current assets" in the line "Accounts receivable" reflects the total amount of the organization's receivables as of the reporting date. As of December 31, 2013, the amount of receivables amounted to 438 thousand rubles.

A breakdown of information on the presence and movement of receivables and payables is reflected in section 5 "Accounts receivable and payable" of the explanations to the balance sheet and income statement.

Information on receivables by types and maturity dates is reflected in subsection 5.1 “Availability and movement of receivables”. In this subsection, receivables are divided into long-term and short-term, Mebetex LLC has only short-term receivables. For short-term receivables, data are reflected for two years:

Balance at the beginning of the period in accordance with the contract;

Arising debt for the period as a result of business transactions;

Repaid debt for the period;

Balance at the end of the year in accordance with the contract.

As of December 31, 2012 Mebetex LLC had overdue receivables in the amount of 11 thousand rubles, which is 7.14% of the total receivables of buyers.

Analyzing settlements with buyers and customers in Mebetex LLC for 2012 - 2013. (Table 6), it should be noted that the debt of buyers and customers in the total amount of receivables during the entire analyzed period is no more than 35%, and has a positive growth trend (105.48%).

...

Why do we need account 62 "Settlements with buyers and customers"

First of all, account 62 "Settlements with buyers and customers" is needed to reflect buyers' debts for realized values (works, services).

Modern PBUs require the reflection of all transactions related to the sale at the time of their release, which follows from the assumption of the temporal certainty of the fact of economic activity, i.e. "..regardless of the actual time of receipt or payment of funds" (PBU 1/98, p.6).

However, we will note other possibilities.

The main option involves immediately after the shipment of valuables or the provision of services, the following entry is made:

Credit 90.1 "Revenue"

The cycle of transactions for the sale of valuables can be represented by the following example.

Example

Debit 62 Credit 90.1 - 120,000 rubles. - an invoice was issued to the buyer for the shipped valuables; Debit 90.2 Credit 41 - 90,000 rubles. - valuables shipped.

Profit in the amount of 30,000 rubles. reflected as the difference between the turnover on accounts 90.1 "Revenue" and 90.2 "Cost of sales". At the same time, pay attention, the profit is fixed, you already have to pay taxes, but there is no money, there is nothing to pay.

In cases where the moment of realization is recognized, according to the terms of the contract of sale and / or the chosen accounting policy, payment of values, such paradoxes do not arise.

Example

Goods were shipped to the buyer with a total value of 120,000 rubles, the cost of these valuables is 90,000 rubles.

Debit 45 Credit 41 - 90,000 rubles. - valuables were shipped (the statement and provision of an invoice to the buyer in this case is not reflected in accounting records); Debit 51 Credit 62 - 120,000 rubles. - the buyer paid the invoice; Debit 62 Credit 90.1 - 120,000 rubles. - reflects the proceeds from the sale of values; Debit 90.2 Credit 45 - 90,000 rubles. - written off the cost of goods sold.

The received profit in the amount of 30,000 rubles. was reflected in the same accounts and in the same amount, but only after payment for the goods sold and services rendered.

For tax purposes, this option is more simple and convenient. However, if an agreement is concluded, according to which the risk of loss of goods (full or partial) falls on the owner until the moment of payment for the valuables, which, for many reasons, is extremely unprofitable for him.

Obligations of buyers and customers in accounting should be reflected at the time of their occurrence. Due to the fact that the buyer's obligations arise at the moment the seller fulfills the obligations to transfer the goods, there are two options for accounting for the buyer's receivables, which are determined by the terms of the agreement on the transfer of ownership of material assets.

The first option is based on the terms of the agreement on the transfer of ownership at the time of fulfillment of obligations by the supplier or contractor. In this case, the obligations of the buyer or customer arise simultaneously with the fulfillment of the obligations of the supplier or contractor and the transfer of ownership of the products (goods). Fulfillment of obligations by the supplier or contractor under the contract is the basis for the reflection on the accounts of the proceeds from the sale of products, goods, works, services.

According to paragraph 12 of the accounting regulation "Income of the organization" PBU 9/99, revenue is reflected in accounting if the following conditions are met:

the organization has the right to receive revenue arising from a specific contract or otherwise confirmed as appropriate;
the amount of proceeds can be determined;
there is confidence that as a result of a particular operation there will be an increase in the economic benefits of the organization. There is certainty that as a result of a particular transaction there will be an increase in the economic benefits of the organization, there is a case when the organization received an asset in payment or there is no uncertainty regarding the receipt of the asset;
the right of ownership (possession, use and disposal) of the product (goods) has passed from the organization to the buyer or the work has been accepted by the customer (the service has been rendered);
the costs incurred or to be incurred in connection with this transaction can be determined.

To reflect the proceeds from the sale on the accounts of accounting, all conditions must be met simultaneously. If at least one of the above conditions is not met, then the funds and other assets received by the organization as payment are recognized in the organization's accounting records as accounts payable, and not as repayment of receivables.

Consequently, the receivables of the buyer in the accounting of the organization will be formed simultaneously with the reflection of information on the proceeds from the sale of products, goods, works, services, provided that all the specified conditions are met, by making the following entry in the accounting accounts:

Debit 62 "Settlements with buyers and customers"
Credit 90 "Sales"

The second option for reflecting information on receivables is based on the terms of the agreement on the transfer of ownership at the time of payment for products, goods, or other circumstances. In this case, the buyer's obligations to pay for products (goods) are not related to the transfer of ownership and, therefore, the reflection on the accounting accounts of the proceeds from the sale of products, goods. In the generally accepted practice in Russia of accounting for the obligations of the buyer, neither balance sheet account 62 "Settlements with buyers and customers" nor an off-balance sheet account is used in this case. However, it seems appropriate to keep an off-balance sheet of receivables under contracts, the terms of which provide for the transfer of ownership at the time of payment for the goods or the occurrence of other circumstances. The debit of the off-balance account "Accounts receivable of buyers" reflects the amount of the buyer's obligations under the contract for the shipped products, goods.

At the time of transfer of ownership of the product (goods), the following entry is made on the accounting accounts:

Debit 62 "Settlements with buyers and customers"
Credit 90 "Sales"

And at the same time, the amount of receivables reflected in balance sheet account 62 "Settlements with buyers and customers" is written off on the credit of the "Accounts receivable" account.

Accounting for receivables under contracts providing for trade discounts

The contract may not provide for a fixed price for products (goods), but establishes the procedure for determining the price, depending on the fulfillment by the buyer of certain conditions. Such specific conditions include the time of purchase of products or goods (before or after the main sales season), the quantity of purchased goods (more than a certain amount in physical and value terms), the terms of payment for shipped products (goods).

Price reduction when the buyer fulfills the conditions specified in the contract is called a trade discount. According to paragraph 6.5 of PBU 9/99, the amount of receivables is determined taking into account all the discounts (capes) provided to the organization under the agreement.

The form of granting a discount can be both cost-based (reducing the price of goods) and in-kind (dispensing goods "free of charge"). In the case of a discount in kind, the volume of receivables and, accordingly, revenue should be determined as a whole under the contract: taking into account the value of the goods transferred at a set price that is different from zero and at a price equal to zero.

It should be noted that trade discounts granted to the buyer for the purchase of goods out of season or for the purchase of goods in significant quantities can be taken into account to assess receivables at the time of shipment of products (goods) to the buyer. Discounts provided to the buyer subject to payment within a certain period, it is not possible to take into account for the assessment of receivables at the time of shipment of products (goods) to the buyer. Therefore, accounting for receivables under contracts, subject to the discount provided to the buyer depending on the repayment period of receivables, can be carried out in two ways. The first option involves the traditional for Russia accounting of receivables without taking into account trade discounts, that is, receivables are accounted for in accounting in full, as if the buyer did not use and will not use the system of discounts on the payment date for the goods. If the buyer complies with the terms of payment within the period established by the contract and provides him with a discount, it is necessary to subsequently adjust the receivables by the amount of the discount provided.

If payment by the debtor is made after the balance sheet date, the adjustment of receivables by the amount of the discount granted on this payment should be made on the balance sheet date. According to paragraph 9 of PBU 7/98, data on the obligations of the organization are reflected in the financial statements, taking into account events after the reporting date, confirming the economic conditions that existed on the reporting date in which the organization conducted its activities, or indicating that the economic conditions that arose after the reporting date in which the organization conducts its activities.

In accordance with paragraph 3 of the said PBU, an event after the reporting date is recognized as a fact of economic activity that affects the performance of the enterprise: financial condition, cash flow or results of the organization's activities. Events after the reporting date, taken into account in the preparation of financial statements, include only those that occurred between the reporting date and the date of signing the financial statements for the reporting year.

The consequences of events after the balance sheet date can be reflected in the financial statements either by clarifying the data on the relevant liabilities, or by disclosing the relevant information.

Example

On December 20, 2002, the wholesale trade enterprise shipped 2500 units to the buyer. product A at a price of 200 rubles. (purchase price - 150 rubles). The total amount under the contract amounted to 500,000 rubles. Value added tax at a rate of 20% amounted to 100,000 rubles. On 29.12.2002 the buyer paid for the goods. Ownership of the goods passes when the goods are transferred by the seller to the buyer. Obligations to the budget arise as the debt is repaid by the buyer.
The system of discounts provided to the buyer provides that when shipped to the buyer more than 1000 units. a 10% discount is given to a product of the same name by reducing the selling price of the product. If the buyer pays for the goods within 10 days, a discount of 10% is provided.

The discount provided for product A will be:

2,500 * 200 * 10% = 50,000 rubles

The cost of goods A under the contract, taking into account the discount:

2,500 * 200 - 50,000 = 450,000 rubles

450,000 x 20% = 90,000 rubles.

Total with VAT:

450,000 + 90,000 = 540,000 rubles

Amount of discount for early payment:

450,000 * 10% = 45,000 rubles.

VAT discount amount:

90,000 * 10% = 9,000 rubles

Total total amount of the discount is 54,000 rubles.

The purchase price of goods sold is:

2,500 * 150 = 375,000 rubles

The following entries will be made in accounting:

20.12.2002

Debit 62 Credit90.1 - 540,000 rubles. - the goods are shipped to the buyer;

20.12.2002

Debit 90.3 Credit 76 - 90,000 rubles. - the VAT payable by the buyer is taken into account;

29.12.2002

Debit 51 Credit 62 - 486,000 rubles. - paid by the buyer goods;

29.12.2002

Debit 62 Credit 90.1 - (54,000) rubles. - the discounts granted by the due date of payment (reversal) are taken into account;

29.12.2002

Debit 90.3 Credit 76 - (9,000) rubles. - the discount in terms of VAT was taken into account (reversal);

31.12.2002

Debit 90.2 Credit 41 - 375,000 rubles. - written off sold goods;

31.12.2002

Debit 90.9 Credit 99 - 30,000 rubles. - determined the financial result from the sale of goods.

According to paragraph 6.2. PBU 9/99 when selling products and goods, performing work, rendering services on the terms of a commercial loan provided in the form of a deferral and installment payment, receivables are accepted for accounting in full under the contract.

Upon receipt of a claim for payment of the cost of low-quality products (goods), work performed, services rendered or a reduction in the price of the contract, the enterprise either agrees with the requirements of the buyer (customer) or resolves the dispute in court. In the first case, upon agreement with the requirements of the buyer (customer), an entry must be made in the accounting accounts that reduces the amount of the buyer's receivables. Such an entry must be made using the method of reversing an earlier entry for an increase in the receivables of the buyer (customer):

Debit 62 "Settlements with buyers and customers"
Credit 90 "Sales"

Accounting for receivables under contracts providing for payment in non-monetary means

As a rule, settlements between counterparties are carried out by means of cash in cash or non-cash form. However, the Civil Code of the Russian Federation also provides for other, non-monetary forms of fulfillment of the buyer's obligations under the contract.

First, in accordance with Article 410 of the Civil Code of the Russian Federation, an obligation may be terminated in whole or in part by offsetting a counterclaim of a homogeneous nature, the term of which has come, or the term of which is not specified or determined by the moment of demand. For set-off, a statement by one party is sufficient.

Set-off of claims is not allowed, "if, at the request of the other party, the limitation period is subject to application to the claim and this period has expired" (Article 411 of the Civil Code of the Russian Federation).

Secondly, according to Article 413 of the Civil Code of the Russian Federation, an obligation is also terminated by the coincidence of the debtor and the creditor in one person.

Thirdly, the obligation may be terminated if the parties have agreed to replace the original obligation that existed between them with another obligation between the same counterparties, providing for a different subject or method of performance (innovation) (Article 414 of the Civil Code of the Russian Federation).

Fourthly, the obligation is terminated if the creditor releases the debtor from his obligations (Article 415 of the Civil Code of the Russian Federation). The debtor may be released from obligations if the rights of other persons with respect to the creditor's property are not violated.

Fifth, according to Article 409 of the Civil Code of the Russian Federation, an obligation may be terminated by agreement of the parties by submitting a compensation.

One of the forms of fulfillment of obligations by non-monetary means is the fulfillment of obligations under an exchange agreement. According to Article 567 of the Civil Code of the Russian Federation, each of the parties undertakes to transfer the goods to the ownership of the other party and, accordingly, to receive the goods from the other party. The rules on sale and purchase (Article 567 of the Civil Code of the Russian Federation) apply to barter agreements. It follows from this rule that each of the parties is both a seller and a buyer. The enterprise, acting as a seller, must determine the price at which it will sell the goods, and, acting as a buyer, must decide whether it agrees to purchase the goods at the price offered by the counterparty. When concluding an exchange agreement, two situations are possible. In the first case, the goods to be exchanged are recognized as equivalent. In the second case, the goods to be exchanged are not recognized as equivalent, and in this case, one of the parties must pay the other party a certain amount.

It must be emphasized once again that the prices of goods for which goods are sold are recognized as equal under an exchange agreement. It does not follow from this that the valuations of material values, according to which they are taken into account in the accounting of enterprises, should be equal.

According to paragraph 6.3. PBU 9/99, the amount of receivables under agreements providing for the fulfillment of obligations (payment) in non-cash assets is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values).

Disclosure of the concepts "comparable circumstances" and "similar goods" is not given in the regulations governing accounting in the Russian Federation. In this case, it seems appropriate to use the provisions of the Tax Code of the Russian Federation. According to paragraph 2 of Article 40 of the Tax Code of the Russian Federation, the tax authorities, when exercising control over the completeness of the calculation of taxes, have the right to check the correctness of the application of prices for barter transactions. The tax authority has the right to make a reasoned decision on the additional charge of tax and penalties calculated in such a way as if the results of this transaction were assessed based on the application of market prices for the relevant goods, works or services.

At the same time, the market price of goods (works, services), according to the Tax Code, is understood as the price that has developed during the interaction of supply and demand in the market of identical (and in their absence - homogeneous) goods (works, services) in comparable economic (commercial) conditions.

The market for goods (works, services) is the sphere of circulation of these goods (works, services), determined on the basis of the ability of the buyer (seller) to really and without significant additional costs to purchase (sell) the goods (work, service) at the closest in relation to the buyer ( seller) territory.

Goods are recognized as identical if they have the same basic features characteristic of them (physical characteristics, quality and reputation in the market, country of origin and manufacturer, etc.).

However, it should be noted that for taxation purposes, the price of goods, works or services specified by the parties to the transaction is accepted, unless otherwise provided by Article 40 of the Tax Code of the Russian Federation. And until proven otherwise, it is assumed that the price indicated by the parties to the transaction corresponds to the level of market prices.

If the price of the exchanged goods is not indicated directly in the exchange agreement, then information on prices will be mandatory contained in the invoice received from the counterparty or issued to him.

If, nevertheless, it is not possible to establish the cost of goods (values) received by the organization, then the amount of receivables in accordance with paragraph 6.3. PBU 9/99 is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods).

The amount of receivables is determined only by the price of the goods, established by agreement of the parties. An increase in receivables by the amount of expenses for the transfer of goods should not be made, since in accordance with paragraph 1 of Article 568 of the Civil Code of the Russian Federation, "the costs of their transfer and acceptance are made in each case by the party that bears the corresponding obligations." Therefore, the cost of transferring the goods should be taken into account when forming the selling price of the goods.

The volume of receivables under an exchange agreement increases by the amount of funds to be transferred by the second party, if the goods are not equivalent, and the value of the goods transferred is greater than the value of the goods received in exchange.

How is payment by promissory note reflected?

Quite often, in practice, enterprises use promissory notes of third parties when repaying obligations under a contract of sale, supply, contract, paid services.

The most difficult moment in this case is considered to be the following: Is it possible to consider the payment by a promissory note as the final payment and the transaction is completed, or are we simply dealing with a delay in repayment of the debt?

New are the following sections of analytical accounting (in comparison with the old chart of accounts):

on settlement documents, the payment term of which has not come;
on unpaid settlement documents;
advances received.

The last analytical section was the result of the liquidation of the former account 64 "Settlements on advances received."

Introduction 3

Chapter 1. Methodological and theoretical basis accounting

settlements with buyers and customers

1.1. Regulatory regulation of accounting for settlements with buyers and customers 5

1.2. Main forms of settlements with buyers and customers 11

2.1 Synthetic and analytical accounting 15

2.2 Sources of information for settlements with buyers and customers16

Conclusion 21

References 22

Introduction.

At present, no organization, regardless of departmental affiliation and form of ownership, can function without accounting, since only accounting data provides complete information about the property and financial condition of the organization. Synthetic and analytical information on the state of material, labor and financial resources, on the effectiveness of investment and credit policies, on costs and production efficiency allows you to manage business activities and monitor the implementation of profit plans, develop long-term plans for the development of production.

An important link in accounting is the accounting of settlements with debtors and creditors, since in the process of financial and economic activity, organizations have settlement relationships that reflect mutual obligations associated with the sale of material assets, the performance of work or the provision of services to each other. In addition, there are settlements with the budget for taxes, with off-budget funds, with social security and insurance authorities, with other legal and individuals.

When an organization sells products, goods, services or works to other legal entities and individuals (including its employees) and when making settlements with them, short-term and long-term obligations arise, which are receivables. Organizations and persons who owe this organization are called debtors.

The purpose of the work is to study the accounting of settlements with buyers and customers.

In accordance with the goal, it is necessary to solve the following tasks:

To study normative and legislative documents;

Consider the procedure for accounting for settlements with buyers and customers;

To study the forms of settlements with buyers and customers.

The relevance of the topic lies in the fact that in a market economy economic entities(enterprises, organizations) in the course of their financial and economic activities daily face different types of calculations. Also, the significance of this topic is determined by the fact that the completeness, timeliness, reliability of the reflection of calculations is one of the estimated indicators that determine the quality of the enterprise. The facts of the occurrence of obligations and their repayment are settlement relations. In this case, any organization can act as both a debtor and a creditor. Competent construction and management of the process of accounting for calculations is of great importance in the successful operation of the enterprise.

The methodological and technical basis for the work was: the Federal Law "On Accounting"; Regulation on the introduction of accounting and reporting in the Russian Federation; Decrees of the Government of the Russian Federation and instructive materials on the issues under study.

Chapter 1 discussed the applicable forms of settlements with buyers and customers, cash and non-cash payments, the latter can be carried out by payment orders, payment requests-orders, checks, letters of credit, collection orders and acts of offsetting mutual claims, the so-called offsets, the specifics of these types of payments and methodology. The regulatory framework governing the accounting of settlements with buyers and customers in the Russian Federation was also studied.

Chapter 2 considered the sources of information for accounting for settlements of an enterprise with buyers and customers, namely, primary accounting documentation: invoice, invoice, act of acceptance of work performed, certificate of cost of work performed and costs, waybill, sales book. Studied synthetic and analytical accounting.

Chapter 1. Methodological aspects of accounting for settlements with buyers and customers

1.1 Regulatory regulation of accounting for settlements with buyers and customers

In the course of doing business, in settlements with buyers and customers, receivables arise, the procedure for registration, assessment, write-off of which, as well as tax liabilities arising in connection with this, is regulated by the following regulatory documents:

The federal law;

Civil Code of the Russian Federation;

Tax Code in parts I and II;

Code of Administrative Offenses;

Regulation on accounting and financial reporting in the Russian Federation;

Decree of the Government of the Russian Federation;

Regulation on accounting "Accounting for assets and liabilities, the value of which is expressed in foreign currency" PBU 3/2006;

Regulation on accounting "Income of the organization" PBU 9/99;

Regulation on accounting "Expenses of the organization" PBU 10/99;

Accounting for settlements with buyers and customers (accounts receivable) is kept on the active-passive account 62 “Settlements with buyers and customers”, on which records are kept for each invoice presented to buyers (customers), and in case of settlements by planned payments - for each buyer and customer.

The date of reflection of debt in accounting is determined by the rules established by the following regulatory enactments.

1. Federal law. According to this law, all business transactions are subject to timely registration on accounting accounts on the basis of primary accounting documents. The primary accounting document is compiled at the time of the transaction or immediately after its completion. Consequently, the indicator of receivables should be reflected in the accounting after the creditor organization completes the commodity part of the transaction - after the shipment of products. .

2. According to the Civil Code of the Russian Federation, obligations are fulfilled in accordance with the contract, the requirements of the law, other legal acts, and in the absence of such conditions and requirements - in accordance with business practices or other usually imposed requirements. The procedure for fulfillment by the parties of monetary obligations is determined by the contract, and only in the event of insufficiency or ambiguity of the established conditions, the fulfillment of obligations should be carried out in accordance with other additional conditions. For example: proceeds from the sale of products are taken into account only if the products are shipped. .

Therefore, if the products are shipped, but the settlement documents are not presented by the supplier to the buyer for payment, revenue for accounting purposes is recognized.

3. According to the provision on accounting and financial statements, settlements with debtors are reflected by each party in its financial statements in amounts arising from accounting records and recognized by it as correct. Accounts receivable in foreign currencies are reflected in the financial statements in rubles in amounts determined by converting foreign currencies at the exchange rate of the Central Bank of the Russian Federation effective on the reporting date. .

Accounts receivable, for which the limitation period has expired, is written off for each obligation on the basis of the inventory data, written justification and order (instruction) of the head of the organization, and are attributed accordingly to the account of the reserve for doubtful debts or to the financial results of a commercial organization, if during the period prior to the reporting period, the amounts of these debts were not reserved, or for an increase in expenses from a non-profit organization. Writing off a debt at a loss due to the insolvency of the debtor is not a cancellation of the debt. This debt should be reflected in balance sheet within five years from the date of write-off to monitor the possibility of its recovery in the event of a change in the property status of the debtor.

4. On sub-account 90/1 “Revenue”, receipts of assets recognized as revenue are taken into account.

When selling products under a commission or commission agreement (except for organizations engaged in retail trade, catering and auction trade) revenue is recognized as of the date of receipt of a notice from the commission agent or agent about the shipment of products to the buyer. At the same time, the time for receiving the notification should not exceed a reasonable time for the passage of such documents.

5. Along with this, organizations that have established in the supply contract a different from the general procedure at the moment of transfer of the right of possession, use and disposal of the shipped products and the risk of its accidental death from the organization to the buyer (customer), can determine the revenue on the date of receipt of funds in accounting in payment for shipped products to a bank account or cash desk, as well as on the date of offsetting mutual claims for settlements.

In the latter case, it is also necessary to be guided by the Accounting Regulations “Accounting for assets and liabilities of an organization whose value is expressed in foreign currency” RAS 3/2006, according to which organizations that make payments for goods sold, works and services in foreign currency can determine in accounting revenue as payment for products (works, services).

6. Decree of the Government of the Russian Federation, according to which the organization is obliged to reflect the debt to the budget for value added tax on shipped products no later than 5 days from the date of its shipment (TC RF).

The size and procedure for assessing accounts receivable are determined by the following regulations.[ 15 p. 25-29]

1. Regulation on accounting, according to which:

Settlements with buyers and customers are reflected in accounting and reporting in amounts recognized by the organization as correct. Based on this norm, receivables are reflected in accounting in the assessment established by the contract, and depends on the quantity and price of products sold, taking into account discounts and surcharges provided at the end of the transaction;

When transactions are made in foreign currency, receivables are reflected in rubles, in the amount determined by converting foreign currency at the rate of the Central Bank of the Russian Federation, effective on the date of presentation of invoices and other settlement documents for payment for shipped products or on the date of crediting funds to the organization's currency account . The following entries are made where applicable:

Debit 62 Credit 90/1 - the contractual value of the sold products and receivables are reflected with their conversion into rubles at the rate of the Central Bank of the Russian Federation on the date of shipment and presentation of settlement documents for payment;

Debit 45 Credit 20, 43 - shipped products are reflected in the assessment of the actual cost of production, in connection with this, its contractual value is not recalculated from foreign currency into rubles.

2. Article 317 of the Civil Code of the Russian Federation, according to which the currency of monetary obligations must be expressed in rubles. The agreement may provide that monetary obligations under the transaction are subject to payment in rubles in an amount equivalent to a certain amount in foreign currency or in conventional monetary units (ecu, "special drawing rights", etc.). In this case, the amount payable in rubles is determined at the official exchange rate of the relevant currency or conventional monetary units on the date of payment, unless a different exchange rate or another date for its determination is established by law or by agreement of the parties.

3. According to the Tax Code of the Russian Federation, the amount of the reserve for doubtful debts is determined based on the results of the inventory of receivables carried out on the last day of the reporting period and is calculated as follows:

a) for doubtful debts with a maturity of more than 90 calendar days

The amount of the created reserve includes the full amount of the debt identified on the basis of the inventory;

b) doubtful debts with a maturity of 45 to 90 calendar days (inclusive) - the amount of the reserve includes 50 percent of the amount of the debt identified on the basis of the inventory;

c) for doubtful debts with a maturity of up to 45 days - does not increase the amount of the created reserve.

At the same time, the amount of the created reserve for doubtful debts cannot exceed 10 percent of the revenue of the reporting period.

After the accounts receivable are registered, the creditor organization, before the due date for its payment, solves the following tasks arising from legislative and regulatory acts:

Determines the period for accounting for receivables: during the limitation period of 3 years (Article 196 of the Civil Code of the Russian Federation)

Determines the current value of receivables: contractual, contractual, taking into account interest (income), market;

Establishes the current value of accounts receivable if its value is expressed in foreign currency or in conventional monetary units;

Determines the need for a deposit for shipped products and the procedure for its use.

These decisions that determine the procedure for accounting for receivables are made by the organization on the basis of the provisions of the following regulations.

Civil Code of the Russian Federation, according to which:

The buyer must make payment within the period stipulated by the contract, and if such a period is not provided for by the contract, the obligation must be performed within a reasonable time after the occurrence of this obligation. An obligation not fulfilled within a reasonable time or an obligation the term for which is determined by the moment of demand, the debtor is obliged to fulfill within seven days from the date the creditor presents a demand for its execution (Article 488, Article 314);

In the event that the buyer fails to fulfill the obligation to pay for the transferred goods within the time period established by the contract and otherwise is not provided for by the contract of sale, interest is payable on the overdue amount from the day when the goods should have been paid for under the contract until the day the buyer pays for the goods. The amount of interest is determined by the discount rate of bank interest existing at the place of residence of the creditor, and if the creditor is a legal entity, at the place of its location on the date of fulfillment of the monetary obligation or its corresponding part. When recovering a debt in court, the court may satisfy the creditor's claim, based on the discount rate of bank interest on the day the claim is filed or on the day the decision is made. These rules apply unless a different amount of interest is established by the agreement. (art. 395, art. 488)

The deadline for the collection of receivables (limitation period) is set at three years, after which the debt is subject to cancellation (Article 196);

The creditor has the right to provide in the contract for the presence of a pledge for the shipped products, the subject of which can be any property, including things and property rights. If the buyer fails to fulfill his obligations to pay for the products, a penalty may be levied on the subject of pledge in the manner prescribed by the contract, unless a different procedure is provided for by the law on pledge (Article 329).

Accounting regulation "Accounting for assets and liabilities whose value is expressed in foreign currency" PBU 3/2006, according to which:

The accounting and financial statements reflect the exchange rate difference arising from operations for the full or partial repayment of receivables denominated in foreign currency, if the exchange rate on the date of fulfillment of payment obligations differed from the exchange rate on the date of acceptance of this receivable for accounting in the reporting period, or from the exchange rate as of the reporting date, in which this receivable was recalculated for the last time (clause 11, part 3);

The exchange rate difference on full or partial repayment of receivables is reflected in accounting and financial statements in the reporting period to which the date of fulfillment of payment obligations refers or for which financial statements are prepared. (clause 12 part 3);

The exchange rate difference on the full or partial repayment of receivables is subject to crediting to the financial results of the organization as other income or other expenses (except when the exchange rate difference is related to settlements with the founders on deposits and is subject to crediting to the additional capital of this organization (clauses 13.14 part 3).

Regulation on accounting "Income of the organization" PBU 9/99:

The amount of receipts and (or) receivables is determined based on the price established by the agreement between the organization and the buyer (customer) or user of the organization's assets. If the price is not provided for in the contract and cannot be set based on the terms of the contract, then to determine the amount of receipts or receivables, the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods, works, services) or the provision of temporary use (temporary possession and use) of similar assets (clause 6.1);

The amount of receipts and (or) receivables under contracts providing for the fulfillment of obligations (payment) in non-monetary means is accepted for accounting at the cost of goods (values) received or to be received by the organization. The cost of goods (values) received or to be received by an organization is established on the basis of the price at which, in comparable circumstances, the organization usually determines the cost of similar goods (values). If it is impossible to establish the cost of goods (values) received by the organization, the amount of receipts and (or) receivables is determined by the cost of products (goods) transferred or to be transferred by the organization. The cost of products (goods) transferred or to be transferred by the organization is set on the basis of the price at which, in comparable circumstances, the organization usually determines revenue in relation to similar products (goods) (clause 6.3);

In the event of a change in a contractual obligation, the initial amount of proceeds and/or receivables is adjusted based on the value of the asset to be received by the entity. The value of an asset to be received by an entity is determined based on the price at which, in comparable circumstances, the entity usually determines the value of similar assets (clause 6.4);

The amount of receipts and (or) receivables is determined taking into account all discounts (capes) provided to the organization in accordance with the agreement (clause 6.5).

Regulation on accounting "Expenses of the organization" PBU 10/99:

Accounts receivable for which the limitation period has expired, other debts that are unrealistic to collect, are included in the expenses of the organization in the amount in which the debt was reflected in the accounting of the organization (clause 14.3);

If in relation to any expenses incurred by the organization, at least one of the named conditions is not fulfilled, then the organization's accounting records recognize receivables (clause 16).

1.2Main forms of settlements with buyers and customers

AT modern conditions, in commodity-money relations, in the process of buying and selling, performing work and providing services, satisfying various claims and obligations, as well as distributing and redistributing funds, cash settlements arise (they have a cash and non-cash form).

However, due to legislative restrictions in the procedure for working with cash and the procedure for conducting cash transactions in the Russian Federation, cash settlements between organizations are practically not conducted. The bulk of cash settlements (80-90%) are non-cash cash settlements. They arise when monetary settlements are made without the direct use of cash, i.e. when transferring money to the accounts of credit institutions or offsetting mutual claims.

Non-cash payments are cash payments by entries in bank accounts, when money is debited from the payer's account and credited to the recipient's account. Non-cash payments in the economy are organized according to a certain system, which is understood as a set of principles for organizing non-cash payments, the requirements for their organization, determined by specific business conditions, as well as the forms and methods of payment and the associated workflow.

Forms of non-cash payments:

Settlements by payment orders . This is the most common form of non-cash payments in Russia at present. A payment order is an order from an enterprise to a servicing bank to transfer a certain amount from its account. This form of payment tends to be more widely used in a market economy.

Settlements by payment orders are a written order from the account holder to the bank to transfer a certain amount of money from his account (settlement, current, budget, loan) to the account of another enterprise - the recipient of funds in the same or another one-town or non-resident bank.

In order to guarantee payment, the supplier may include in the terms of the transaction the acceptance of the payment order. The order is accepted by the bank by depositing (reserving) the amount of the order on a separate balance account. An appropriate mark is made on the accepted instruction confirming the deposit of funds for payment.

Settlements by payment requests-orders . Settlements by payment requests-orders are a relatively new settlement document for our economy and, accordingly, a new form of non-cash payments.

A payment request-order is a requirement of the supplier to the buyer to pay, on the basis of the settlement and shipping documents sent to the servicing bank of the payer, the cost of products delivered under the contract, work performed, services rendered and the payer's instruction to write off funds from his account.

Payment requests-orders are issued by suppliers and, together with commercial documents, are sent to the buyer's bank, which transfers the request-order to the payer for acceptance. The payer is obliged to return the accepted payment request-order to the bank or declare a refusal of acceptance within three days from the date of its receipt by the payer's bank. A payment request-order is accepted for payment if there are funds on the payer's account.

When calculating payment orders the sending bank, on behalf of the payer, transfers funds to the receiving bank to the person specified in the order. The payment order is issued, as a rule, in triplicate. The first is certified by a seal and signatures of the payer's officials. If the payment order is transmitted by the paying organization to the bank in electronic form, then an electronic digital signature or testing keys are used to confirm its authenticity.

If the settlements of the paying organization with another legal entity are carried out in the order of planned payments, then they can be executed by a permanent payment order, on the basis of which the bank transfers the agreed amounts to the recipient within the specified time.

Thus, payment orders are used by the organization for settlements:

- for received goods, works, services and for non-commodity transactions with legal entities and individuals in the order of prepayment, advance and planned payments, subsequent payment;

with a budget

- in other cases provided for by law.

When settling with payment requests, the recipient of funds through the bank applies to the payer with a request to pay the appropriate amounts, for example:

– if there are unpaid invoices for shipped goods (products), work performed, services rendered;

– in case of settlements on obligations arising as a result of banking operations;

– in other cases stipulated by the legislation of the Russian Federation.

The use of payment claims for settlements is stipulated in contracts concluded by the organization with other legal entities (except as otherwise provided by law). In this case, an acceptance or non-acceptance form is possible.

If an acceptance form is used, then the payer's consent is required to debit funds from the payer's account. Acceptance can be preliminary (drawn up by the payer's application indicating payment on the day the payment request is received by his bank) or subsequent (funds are debited from the payer's account if he submitted an application within 10 working days, not counting the day the payment request was received by the bank). for subsequent acceptance; payment requests not accepted on time are returned to the beneficiary's bank).

The positive character of both preliminary and subsequent acceptance is expressed in the payer's payment instructions to the bank. It is also possible to directly debit money from the payer's account:

According to executive documents (decisions of economic courts, foreign and international arbitration courts, decisions government agencies and officials in terms of property penalties);

For bank loans and interest on them (if provided for by the loan agreement);

In other cases prescribed by law.

To collect amounts without acceptance, the organization submits to the bank a payment request, marked with the inscription "Without acceptance". It is drawn up in three copies and must contain a reference to the relevant paragraph of the legislation, an executive document is attached to it, which is the basis for direct debiting of funds.

Check- a special form written instruction of the account holder to the bank serving him to transfer a certain amount from his account to the account of the recipient of funds.

Settlement checks are divided into checks from limited and non-limited checkbooks. To receive a limited or unlimited checkbook, the organization submits an application to the bank, where it indicates the account number from which the checks from this book will be paid. Checks are signed by persons who have the right to sign orders on settlement and other accounts. The check must be stamped with the organization's seal.

Together with the application for opening a limited check book, a payment order is submitted to the bank for depositing funds on the personal account of the drawer. Checks from a limited checkbook accepted by suppliers as payment for goods and services are handed over to the bank servicing them (as a rule, on the next day from the date of issue) along with the register of checks.

The funds on the limited checkbook are periodically replenished at the expense of the organization's settlement or other accounts, as well as at the expense of loans by issuing a payment order by the organization. Synthetic accounting of operations is carried out on account 55, subaccount 2 "Checkbooks".

Checks from an unlimited checkbook are most often used to withdraw cash from a current or foreign currency account to the cash desk of an organization.

Letter of credit- an agreement between the payer and the bank, according to which the latter provides in favor of the recipient of funds an obligation to make a payment according to the documents submitted by the recipient that meet the terms of the agreement. Thus, the payer instructs his bank to pay for inventory items, works, services at the location of the recipient of funds at the expense of deposited own funds (or a loan) on the terms specified by the payer in the application for issuing a letter of credit. To open a letter of credit, the payer submits a corresponding application to the bank in four copies.

Synthetic accounting is kept on account 55, sub-account 1 "Letters of credit".

Collection- a bank settlement operation, through which the bank, on behalf of its client, receives, on the basis of settlement documents, the funds due to the client from the payer for the inventory items shipped to the payer and the services rendered, and credits these funds to the client's bank account.

Chapter 2 Accounting for settlements with buyers and customers

2.1 Synthetic and analytical accounting of settlements on account 62 "Settlements with buyers and customers"

To account for settlements with suppliers and contractors in the Chart of Accounts Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. No. 94n "On approval of the Chart of Accounts for accounting of financial and economic activities of organizations and instructions for its application" (as amended on September 18, 2006), account 62 "Settlements with buyers and customers" is intended. Various sub-accounts can be opened for account 62.

The sub-account "Settlements in the manner of collection" takes into account settlements on presented to buyers and customers and accepted by the credit institution for payment of settlement documents for shipped products (goods), work performed and services rendered. The sub-account "Settlements by planned payments" takes into account settlements with buyers and customers in the presence of long-term economic relations with them, if such settlements are of a permanent nature and do not end with the receipt of payment under a separate settlement document, in particular, settlements with planned payments. On the sub-account "Promissory notes received" the debt on settlements with buyers and customers, secured by the received bills, is taken into account.

Analytical accounting on account 62 "Settlements with buyers and customers" is carried out for each invoice presented to buyers (customers), and in the order of settlements by planned payments - for each buyer and customer. At the same time, the construction of analytical accounting should provide the possibility of obtaining data on debts for settlements with buyers and customers, secured by bills of exchange, the date of receipt of funds for which has not come; promissory notes discounted (accounted for) in credit institutions; promissory notes on which funds are not received on time .

Account 62 "Settlements with buyers and customers" is debited in correspondence with accounts 90 "Sales", 91 "Other income and expenses" for the amount of shipped goods, products, other assets, work performed and services rendered, for which income is recognized in the prescribed manner. Account 62 "Settlements with buyers and customers" is credited in correspondence with accounts for accounting for cash, settlements for the amount of payments received or when repaying receivables in other ways (non-monetary settlements, etc.). In this case, the amounts of received advances and prepayments are accounted for separately on account 62. Account 62 also reflects exchange rate differences that increase (decrease) the turnover on this account.

Now let's look at how transactions for accounting for settlements with buyers and customers are reflected in accounting.

It should be noted that the organization must reflect the debt of the buyer (customer), regardless of whether it received money from him for the goods sold (work performed, services rendered) or not.

If the organization shipped goods (products) to the buyer, then after the ownership of them has passed to the buyer, the following entry is made in accounting:

Debit 62 Credit 90-1 - reflects the buyer's debt for shipped goods (products).

If the organization performed work for the customer (provided services) and the customer accepted them, a record is made:

Debit 62 Credit 90-1 (91-1) - reflects the customer's debt for the work performed (services rendered).

Upon receipt from the buyer (customer) of funds or property in payment of the debt, a posting is made on the credit of account 62:

Debit 50 (51, 52, 10, ...) Credit 62 - funds were received from the buyer (customer) in payment for products, goods, works, services.

2.2 Sources of information for settlements with buyers and customers

All settlements between enterprises for payment for goods (works, services) are documented in the relevant documents. So, when selling goods (works, services), you must have a supplier's invoice for payment. The sale of goods is documented by waybill and invoice. The services rendered are accepted for accounting on the basis of the act of acceptance of the work performed. If the organization delivers the goods to the buyer, then a consignment note (form 1-T) is issued.

Invoice - The invoice contains the supplier's bank details, the unit price of the item, the total cost of the lot, and the amount of tax included in the price of the items.

The invoice is issued in 2 copies:

· the first copy - to the buyer (customer) for payment;

second copy - to the supplier.

An accountant or another employee of the organization authorized by the head (for example, an accountant) draws up an account. The invoice is signed by the chief accountant and the head.

Issued invoices are filed in chronological order and stored in the archive for 5 years.

Invoice in accordance with the requirements of the Tax Code of the Russian Federation, regardless of the type of activity (sale of goods, performance of work or provision of services), the organization, along with documents confirming the fulfillment of obligations under a particular transaction (act f.2, invoice, etc.) must draw up invoices.

Invoices are issued by an accountant or an employee authorized to do so by order of the head. Moreover, this must be done no later than five days from the date of shipment of goods to the buyer (the date of signing the act of acceptance and delivery of work performed, services rendered).

The invoice is issued in two copies:

the first is transferred to the buyer (customer);

The second is for the supplier.

On the basis of the received invoice, the buyer can deduct the amount of VAT paid to the supplier of goods (works, services). For this, the following conditions must be met:

Purchased valuables are credited (works are performed, services are rendered) and paid;

Purchased valuables (works, services) are acquired for carrying out transactions subject to VAT or for resale;

There is an invoice for the purchased inventory items (works, services), in which the amount of VAT is allocated.

This order is valid until December 31, 2005. In accordance with the amendments made to Chapter 21 of the Tax Code by the Federal Law, starting from January 1, 2006, VAT can be credited on received valuables on the basis of an invoice alone, without paying them to the supplier.

A template is provided for the invoice. Its form and filling procedure is approved by the Decree of the Government of the Russian Federation. The list of required invoice details is given in Article 169 of the Tax Code of the Russian Federation (sample - Appendix 1).

Act of acceptance of work performed.The contractor delivers the completed work to the customer. Information about these works is recorded in a special act. Its form is approved by the resolution of the State Statistics Committee of Russia.

An act of acceptance of work performed (form KS-2) is drawn up when the contractor (subcontractor) has completed construction and installation work and the customer (general contractor) has no claims against them. Then the contractor transfers the data from this document to the Certificate of the cost of work performed and costs (form KS-3). And the customer, on the basis of this certificate, pays him. The certificate form is approved by the same resolution of the Goskomstat of Russia as the act in question.

An act can also be drawn up after each stage of work, if the contract provides that the construction is carried out in several stages.

The act of acceptance of work performed is filled out on both sides. On the front side indicate:

Names, addresses and phone numbers of the investor, customer and contractor;

Name of the object under construction;

The address at which construction and installation work was carried out;

Date and number of the construction contract (subcontract);

Date and number of the act, as well as reporting period for which it was compiled;

Estimated cost of work performed.

Then in a special table they write:

Names of performed works;

What stage do they belong to?

their rates;

Units;

volume and total cost.

On the reverse side of the act at the end of the table indicate:

The volume of all submitted works;

Their value is excluding value added tax.

The act is signed by representatives of the contractor responsible for the commissioning of the object, and the customer who accepted the object. Their positions and names are indicated here in full.

The act is drawn up by a representative of the contractor responsible for construction and installation work. In the act, he transfers information from the Journal of accounting for work performed (form N KS-6a), approved by a resolution of the State Statistics Committee of Russia. The act is drawn up in several copies. Usually one copy remains with the contractor. The second - is transferred to the customer. The third copy of this document may be requested by the investor (samples Appendix 2, Appendix 3).

Bill of lading (form No. 1-2). A standard form is provided for the bill of lading. Its form is approved by the resolution of the State Statistics Committee of Russia. An invoice is drawn up if the seller organization must deliver the goods to the buyer's warehouse.

The waybill consists of two sections: commodity and transport.

1. The commodity section is filled in by the seller (shipper).

2. The transport section is filled in by the seller and the representative of the transport organization. Based on the data in this section, settlements are made between the transport organization and the seller.

The bill of lading is compiled for each buyer and for each car trip in 4 copies: the first one remains with the seller; the second is intended for the buyer and serves as the basis for posting goods; the third and fourth are transferred to the motor transport organization. If several goods are simultaneously transported on one vehicle to different buyers, the waybill is issued for each buyer separately.

All four copies of the waybill are certified by the seal of the seller's organization, signed by the employee who released the goods, and the representative of the motor transport organization who accepted the goods for transportation.

Before sending the goods, the seller must give the driver of the transport organization the second, third and fourth copies. Having delivered the goods, the driver hands over the second, third and fourth copies of the consignment note to the buyer. They are signed by the employee who accepted the goods and certifies with the seal of the purchasing organization. After that, the third and fourth copies are returned to the driver, and he hands them over to the accounting department of the motor transport organization.

The motor transport organization must issue an invoice for the services rendered and send it for payment along with the third copy of the bill of lading to the customer of the vehicle (seller organization) (sample Appendix 4).

Sales books. Issued or issued invoices are registered in the sales book in all cases when an obligation arises to calculate value added tax (subject to the provisions of Articles 2 and 3 of the Federal Law), including when shipping (transferring) goods (performance of work, provision of services ), property rights, upon receipt of payment, partial payment on account of the forthcoming supply of goods (performance of work, provision of services), transfer of property rights, upon receipt of funds that increase the tax base, upon performance of construction and installation works for own consumption, upon transfer of goods, performance of work, provision of services for own needs, upon return of registered goods, as well as in the performance of duties of tax agents and in the performance of transactions that are not subject to taxation (exempt from taxation).

Invoices issued by sellers when selling goods (performing work, rendering services), transferring property rights to organizations and individual entrepreneurs for cash are recorded in the sales book. At the same time, the readings of control tapes of cash registers are recorded in the sales book without taking into account the amounts indicated in the relevant invoices.

If it is necessary to make changes to the sales book, the invoice is registered in an additional sheet of the sales book for the tax period in which the invoice was registered before the corrections were made to it. Additional sheets of the sales book are its integral part.

Registration of invoices in the sales book is carried out in chronological order in the tax period in which the tax liability arises. Upon receipt of funds in the form of payment, partial payment against the upcoming supply of goods (performance of work, provision of services), transfer of property rights, the seller draws up an invoice, which is recorded in the sales book.

Invoices issued in one copy by the recipient of financial assistance, cash to replenish special-purpose funds, to increase income or otherwise related to payment for goods (performance of work, provision of services), property rights, interest on promissory notes, interest on commodity credit in part exceeding the amount of interest calculated in accordance with the refinancing rate of the Central Bank of the Russian Federation, insurance payments under non-performance risk insurance contracts contractual obligations are registered in the sales book.

In case of partial payment for shipped goods (work performed, services rendered), transferred property rights, when adopting an accounting policy for taxation purposes, as funds are received, the seller registers an invoice in the sales book for each amount received in the form of partial payment, from indicating the details of the invoice for these shipped goods (work performed, services rendered), transferred property rights and a note for each amount "partial payment".

Vendors who perform work and provide paid services directly to the population without the use of cash registers, but with the issuance of strict reporting documents in cases provided for by the legislation of the Russian Federation, they register in the sales book instead of invoices strict reporting documents approved in the prescribed manner and issued to customers, or the summary data of strict reporting documents on based on the inventory compiled on the basis of sales results for the calendar month (sample Appendix 5).

Conclusion

According to the chosen accounting policy, the company establishes the method of accounting for the sale of goods, that is, the moment when the goods are considered sold. The moment of sale of goods can be recognized as payment for goods (receipt of funds to accounts and cash commercial enterprise) or their shipment and presentation to the buyer of settlement documents for payment.

It can be concluded that there are quite a few options for accounting for settlements with buyers and customers, each of which has its own specifics and methods for implementation in the accounting system.

I would like to note that in modern conditions, in relation to the state of the Russian economy, an accountant is required to know all the nuances of conducting settlements with buyers and customers, the ability to quickly navigate in a changing situation and choose the most correct solution that will favorably affect the economic situation of the company.

The main tasks of accounting for settlements are:

1. timely and correct documentation of operations on the movement of funds and settlements;

2. control over correct and timely settlements with the budget, banks, personnel;

3. control over compliance with the forms of payment established in contracts with buyers and customers;

4. timely reconciliation of settlements with debtors and creditors to exclude overdue debts.

The financial condition of the enterprise and the achievement of positive results of economic activity directly depend on the success of solving such problems.

List of used literature

1. Federal Law of November 21, 1996 N 129-FZ "On Accounting" (as amended on July 23, 1998, March 28, December 31, 2002, January 10, May 28, June 30, 2003, November 3, 2006).

2. Civil Code of the Russian Federation (Civil Code of the Russian Federation) in part I of November 30, 1994 No. 51-FZ, part II of January 26, 1996 No. 14-FZ and part III of November 26, 2001 No. 146-FZ (current versions) .

3. The Tax Code of the Russian Federation (TC RF) in part I of July 31, 1998 No. 146-FZ and part II of August 5, 2000 No. 117-FZ (current editions).

4. Code of Administrative Offenses of the Russian Federation (CAO RF) No. 195-FZ dated December 30, 2001 (as amended by Federal Law No. 54-FZ dated April 20, 2007)

5. Order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n "On Approval of the Regulation on Accounting and Accounting in the Russian Federation" (as amended on December 30, 1999, March 24, 2000, September 18, 2006, March 26, 2007).

6. Decree of the Government of the Russian Federation of December 2, 2000 N 914 "On approval of the Rules for maintaining registers of received and issued invoices, purchase books and sales books when calculating value added tax" (as amended on March 15, 2001, July 27, 2002, February 16, 2004, May 11, 2006)

7. Regulation on accounting "Accounting for assets and liabilities whose value is expressed in foreign currency" (PBU 3/2006) adopted by order of the Ministry of Finance of the Russian Federation of November 27, 2006 N 154n.

8. Regulation on accounting "Income of the organization" PBU 9/99 (approved by the Ministry of Finance of the Russian Federation of May 6, 1999 No. 32n) (as amended on December 30, 1999, March 30, 2001, September 18, November 27, 2006 G.).

9. Regulation on accounting "Expenses of the organization" PBU 10/99 (approved by the Ministry of Finance of the Russian Federation of May 6, 1999 N 33n) (as amended on December 30, 1999, March 30, 2001, September 18, November 27, 2006 G.).

10. Federal Law on Amendments to Chapter 21 of Part Two of the Tax Code Russian Federation and on the invalidation of certain provisions of the legislation of the Russian Federation on taxes and fees No. 119-FZ dated January 01, 2005 (as amended by Federal Law No. 28-FZ dated February 28, 2006, as amended by Federal Law dated July 27, 2006 N 137-FZ).

11. Decree of December 2, 2000 N 914 on the approval of the rules for maintaining registers of received and issued invoices, books of purchases and books of sales when calculating value added tax (as amended by Decrees of the Government of the Russian Federation of March 15, 2001 N 189, dated 07/27/2002 N 575, dated 02/16/2004 N 84, dated 05/11/2006 N 283, as amended by the decision of the Supreme Court of the Russian Federation dated 07/10/2002 N GKPI2001-916).

12. Decree of November 11, 1999 N 100 on the approval of unified forms of primary accounting documentation for accounting for work in capital construction and repair and construction work.

13. Accounting / Ed. HELL. Larionov. - M .: "Prospect", 2005. - 392 p.

14. Account 62 "Settlements with buyers and customers" (Berator "Practical encyclopedia of an accountant. Correspondence of accounts") - SPS "Garant"

15. Rykova I.V. Accounting for accounts receivable // Accounting. - 2006. - No. 4. - p. 25 - 29

16. Kondrakov N. P. Accounting: Textbook.-4th ed., Revised. and additional – M.: INFRA-M, 2003. – 395 p.

Speaking briefly about accounting for settlements with buyers and customers, we can say that account 62 “Settlements with buyers and customers” is the basis of such accounting (Order of the Ministry of Finance of October 31, 2000 No. 94n).

Account 62 "Settlements with buyers and customers"

For a more detailed coverage of the features of accounting for settlements with buyers and customers, please refer to the Instructions for Using the Chart of Accounts.

62, an accounting account is usually debited for the amounts of settlement documents presented in correspondence with the credit of accounts 90 “Sales”, 91 “Other income and expenses”, and credited for the amount of payment received in the debit of accounts 50 “Cashier”, 51 “Settlement accounts”, etc. .

Analytical accounting on account 62 must be kept for each invoice presented to buyers, and in the case of planned payments, for each buyer and customer. Analytical accounting of settlements with buyers and customers should be organized in such a way that it is possible to obtain data on settlements with such counterparties:

on settlement documents, the payment term of which has not come;
for settlement documents not paid on time;
for advances received;
on promissory notes, the date of receipt of funds for which has not come;
on promissory notes discounted (accounted for) in banks;
on promissory notes for which funds were not received on time.

Documentation of settlements with buyers and customers depends on the features and procedure for settlements with buyers, on whether cash or non-cash settlements with buyers are made. As a rule, such documents are waybills, acts, invoices, cash and sales receipts. For example, the rules for settlements with buyers for cash, usually require the issuance of only cash register checks to them, and when settling for goods delivered by organizations, waybills are drawn up among themselves and, if the transaction is subject to VAT, invoices.

In the event of the creation of "doubtful" reserves, the debt of buyers in the balance sheet is reflected minus the created reserve (clause 35 PBU 4/99).

However, it is impossible to answer unambiguously the question whether settlements with buyers and customers are an asset or a liability. Indeed, according to settlements with buyers and customers, both receivables (there is a shipment, but no payment) and accounts payable (when receiving advances) can be formed. In the first case, information on settlements with buyers and customers will be reflected in the asset balance as part of receivables, and in the second case, in liabilities as part of short-term liabilities. The foregoing means that 62 accounting account is an active-passive account.

In modern conditions, improving the accounting of settlements with buyers and customers comes down mainly to increasing the efficiency of data on settlements with buyers and speeding up the exchange of documents between counterparties. One of the elements of the development of the system of settlements with customers is the introduction of electronic document management.

Settlements with buyers and customers: postings

For settlements with customers, the main transactions consist in recognizing income from the sale of goods, works or services and receiving payments to pay off receivables, as well as advance receipts.

So, for the amounts of the submitted settlement documents in the accounting of the seller, accounting entries are made:

Debit of account 62 - Credit of account 90 "Sales", 91 "Other income and expenses"

The use of accounts 90 and 91 depends on whether the recognized income is or.

In retail sales, the fact of sale can be recognized, bypassing account 62, when the posting is made: Debit account 50 "Cashier" - Credit account 90.

For the amounts of payments received (including advances), accounting records are formed:

Debit of accounts 50 "Cashier", 51 "Settlement accounts", 52 "Currency accounts", etc. - Credit of account 62.

At the same time, separate accounting of advances is kept on account 62, as a rule, by opening an additional sub-account.

In accounting for settlements with buyers and customers, postings are not limited to sales records and payment receipts. The procedure for accounting for settlements with buyers and customers involves a reliable reflection of information about such settlements in the financial statements. For these purposes, the debt of buyers and customers is analyzed for its doubtfulness and the need to create a reserve on account 63 “Reserves for doubtful debts” at the expense of financial results(clause 70 of the Order of the Ministry of Finance of July 29, 1998 No. 34n):

Debit account 91 "Other income and expenses" - Credit account 63.

business transaction	A document base
Reflected the sale value of shipped goods, delivered works, rendered services related to ordinary activities				90 "Sales", sub-account 90-1 "Revenue"
The sale value of shipped goods, delivered works, rendered services that are not related to ordinary activities is reflected.	Invoice, act of services rendered or work performed	62 "Settlements with buyers and customers"		91 "Other income and expenses", sub-account 91-1 "Other income"
Revenue received for sold products (works, services) in cash	Incoming cash order, cash book	50 Cashier		62 "Settlements with buyers and customers"
Revenue for sold products (works, services) is credited to the current account		51 "Settlement account"		62 "Settlements with buyers and customers"
Revenue for sold products (works, services) is credited to a foreign currency account	Bank statement, payment order	52 "Currency account"		62 "Settlements with buyers and customers"
Accounts receivable written off against allowance for doubtful debts		63 "Reserve for doubtful debts"		62 "Settlements with buyers and customers"
Reflected write-off of unclaimed receivables	Order (instruction) of the head	91 "Other income and expenses", sub-account 91-2 "Other expenses"		62 "Settlements with buyers and customers"
Advance payment received on the current account	Bank statement, payment order	51 "Settlement account"
Advance payment on shipment of products	Shipment invoice	62 “Settlements with buyers and customers”, sub-account “Advances received”	62 "Settlements with buyers and customers"

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