Simplified accounting for small businesses - accounting system and reporting methods. Accounting in small enterprises Purchasing the 1C VG program from a micro-enterprise

The criteria for small businesses (SMBs) are defined in Article 4 of the Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.” These must be duly registered business societies, business partnerships, production and consumer cooperatives, peasant (farm) households and individual entrepreneurs who meet the following conditions:

1. The average number of employees for the previous year was up to 100 people (among SMEs there are micro-enterprises - numbering up to 15 people).
2. Tax income excluding VAT for the previous year is not more than 800 million rubles. (for microenterprises - 120 million rubles).

For business companies (JSC and LLC) and partnerships, additional restrictions are established on the types of activities and the structure of the authorized capital. In addition to size and income, at least one of the following requirements must be met:

• shares of joint-stock companies traded on the ORTS are classified as shares of the high-tech (innovative) sector of the economy in the manner established by the Government of the Russian Federation;
• the activity of the organization is to apply (implement) the results of intellectual activity, provided that exclusive rights belong to its founders - budgetary, autonomous scientific institutions;
• organization - participant of the Skolkovo project;
• the company's founders are included in the List of legal entities providing state support for innovation activities.
• the total share of the state, regions, public, religious organizations and charitable foundations in the authorized capital is no more than 25%, and the total share of foreign companies and organizations not related to the SMP in the authorized capital is no more than 49%.

Restrictions on the shares of foreign companies and non-SMEs in the authorized capital do not apply to the above-mentioned participants of the Skolkovo project, innovative organizations on the List, as well as companies implementing the results of intellectual activity with the transfer of exclusive rights to their founders - budgetary, autonomous scientific institutions.

For example, the average headcount of the organization was 25 people, and the annual income was 25 million rubles. According to the first criterion, the organization corresponds to the concept of a small enterprise, and according to the second - a microenterprise. Therefore, it is recognized as a small enterprise.

An organization ceases to be an SSE if, for three consecutive years, the actual indicators of the average headcount and income are higher than the limit values ​​(clause 4 of Article 4 of Law No. 209-FZ).

To recognize an SMP organization, you do not need to receive a special document confirming this status. All SMEs are included in a special register on the Federal Tax Service website (https://rmsp.nalog.ru).

Classifying an organization as an SMP gives it many benefits, including in the field of accounting and reporting.

Simplified accounting and reporting for small businesses

By virtue of paragraph 4 of Article 6 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting”, small enterprises have the right to use simplified methods of accounting, including preparing simplified accounting (financial) statements.

The right to use simplified methods of accounting and preparation of simplified financial statements for 2017 cannot use SMP, whose financial statements are subject to mandatory audit, as well as microfinance organizations, housing cooperatives. A complete list of those who are prohibited from simplified accounting is contained in paragraph 5 of Article 6 of Federal Law N 402-FZ.

Let us remind you that the following are subject to mandatory audit:

• SSE created in the form of a joint stock company;
• SMP with revenue for the previous reporting year exceeding 400 million rubles or the amount of balance sheet assets at the end of the previous reporting year exceeding 60 million rubles.

So, for small and medium-sized enterprises that are not subject to mandatory audit and are not related to microfinance organizations, housing cooperatives have the RIGHT:

When organizing accounting at an enterprise:

• use the abbreviated working Chart of Accounts (clause 3 of Information of the Ministry of Finance of Russia No. PZ-3/2015 “On the simplified system of accounting and financial reporting”);
• the manager can independently conduct accounting by issuing an order to this effect (clause 3 of article 7 of Law N 402-FZ);
• in the absence of appropriate accounting methods in federal standards for a specific issue, formulate an accounting policy, guided solely by the requirement of rationality (clause 7.2 of PBU 1/2008);
• keep accounting records using a simple system without using double entry (only for micro-enterprises with up to 15 people and an annual income of up to 120 million rubles, as well as non-profit organizations) (clause 21 of Information of the Ministry of Finance of Russia N PZ-3/2015).

When recognizing income and expenses:

• use the cash method of accounting for income and expenses (clause 12 of PBU 9/99, clause 18 of PBU 10/99);
• recognize income and expenses under construction contracts in accordance with PBU 9/99 and PBU 10/99, without applying PBU 2/2008 (clause 2.1 of PBU 2/2008).

When accounting for inventories:

• accept inventories for accounting at the supplier's price, and include other acquisition-related costs in the expenses of the current period (clause 13.1 of PBU 5/01);
• recognize the cost of raw materials, materials, goods, other costs of production and preparation for sale of products and goods as part of expenses for ordinary activities in full amount as they are acquired (implemented) (clause 13.2 of PBU 5/01) (only for micro-enterprises and organizations whose nature of activity does not imply the presence of significant reserve balances);
• recognize expenses for the acquisition of inventories intended for management needs as part of expenses for ordinary activities in the full amount as they are acquired, and not as they are used (clause 13.3 of PBU 5/01);
• do not create reserves for reducing the value of material assets (clause 25 of PBU 5/01).

When accounting for fixed assets:

• small enterprises have the right to determine the initial cost of fixed assets (clause 8.1 of PBU 6/01):
  • when purchased for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);
  • during construction (manufacturing) - in the amount paid under construction contracts and other agreements concluded for the purpose of acquiring, constructing and manufacturing fixed assets.
• at the same time, other costs directly related to the acquisition, construction and manufacture of fixed assets are included in expenses for ordinary activities in full in the period in which they were incurred.
• accrue annual depreciation at a time as of December 31 of the reporting year or periodically during the reporting year for periods determined by the organization, as well as accrue depreciation of production and business equipment at a time in the amount of the original cost of objects of such funds when they are accepted for accounting (clause 19 of PBU 6 /01).

When taking into account intangible assets and R&D:

• recognize expenses for the acquisition (creation) of intangible assets (intangible assets) as part of expenses for ordinary activities in the full amount as they are implemented (clause 3.1 of PBU 14/2007);
• write off R&D costs as expenses for ordinary activities in full as they are implemented (clause 14 of PBU 17/02).

For other assets and liabilities:

• not to reflect estimated liabilities, contingent liabilities and contingent assets in accounting, including not to create reserves for future expenses (for upcoming payment of vacations to employees, payment of benefits based on the results of work for the year, warranty repairs and warranty service, etc.) (clause 3 of PBU 8/2010);
• correct any errors in accounting as insignificant (clauses 9, 14 PBU 22/2010);
• carry out subsequent assessment of all financial investments in the manner established for financial investments for which the current market value is not determined. At the same time, a small enterprise may not reflect the impairment of financial investments in accounting if calculating the amount of such impairment is difficult (clause 19 of PBU 19/02);
• do not apply PBU 18/02 and do not reflect permanent and temporary differences in accounting;
• interest on any loans (including those received for the purchase of an investment asset) should be taken into account as other expenses (clause 7 of PBU 15/2008);

When preparing financial statements

1. Balance sheet and income statement

The composition of financial statements for small enterprises for 2017 is determined by Art. 14 of Law N 402-FZ, and in general, annual accounting (financial) statements consist of a balance sheet, a statement of financial results and appendices thereto. And the annual financial statements of NPOs consist of a balance sheet, a report on the intended use of funds and appendices to them.

The listed reporting forms are established by Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On the forms of financial reporting of organizations.”

SMPs that use simplified accounting methods can prepare financial statements in a reduced volume (clause 1, part 4, article 6 of Law No. 402-FZ, clause 6, 6.1 of Order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n). They have the right to independently develop forms of accounting statements or use simplified forms of balance sheet, statement of financial results, report on the intended use of funds (clause 27 of the Information of the Ministry of Finance dated June 29, 2016 N PZ-3/2016). The forms are given in Appendix No. 5 to Order No. 66n.

The differences between traditional forms and simplified ones are that in the latter all indicators are reflected in aggregate only by groups of articles (without detailing indicators by article).

Submission by a small enterprise of complete financial statements does not oblige it to prepare reports on the same forms in subsequent years. If your company has the right to use simplifications, but previously reporting was prepared according to general rules, then from the submission of reporting for 2017, you can begin to prepare reporting using simplified forms. And vice versa. The fact that a company uses simplified accounting methods does not oblige it to submit simplified financial statements.

The company has the right to submit reports according to the general rules from any year. However, when preparing a statement of cash flows and changes in capital for the reporting year, the organization is obliged to include in it the corresponding indicators of the previous year, regardless of whether such a report was part of the financial statements for the previous year.

It should be noted that according to clause 18.1 of PBU 9/99, revenue, other income (revenue from the sale of products (goods), revenue from the performance of work (provision of services), etc.), amounting to 5 or more percent of the total amount The organization's income for the reporting period is shown for each type separately. Accordingly, expenses for types of activities amounting to more than 5% are also shown separately (clause 21.1 of PBU 10/99). This rule applies to all companies, incl. SMP using simplified accounting reporting forms for 2017.

2. Appendixes to the balance sheet and income statement

The appendices to the balance sheet and financial results statement are (clauses 2, 4 of Order No. 66n, letter of the Federal Tax Service of Russia dated June 20, 2013 N ED-4-3/11174@):

• statement of changes in capital,
• cash flow statement,
• report on the intended use of funds.
• as well as explanations presented in tabular or text form.

From the earlier version of Order No. 66n it followed that a report on the intended use of funds received is included in the financial statements of public organizations (associations) that do not carry out entrepreneurial activities and do not have turnover in the sale of goods (works, services) other than disposed of property. But with the introduction of amendments by Order of the Ministry of Finance of Russia dated December 4, 2012 N 154n, the report on the intended use of funds is now an equal appendix to the balance sheet and the income statement along with reports on changes in capital and cash flows.

In the applications, SMPs that use simplifications have the right to provide only the most important information, without knowledge of which it is impossible to assess the financial position or results of the organization’s activities (clause 26 of the Information of the Ministry of Finance of Russia dated June 29, 2016 N PZ-3/2016 “On the simplified accounting system and accounting reporting").

The organization determines the criteria for assessing the importance of information independently.

For example, if there is a large amount of accounts payable (including in the form of borrowed funds), it is advisable to indicate information about the amount of net assets of the LLC. As is known, if the value of the net assets of an LLC is lower than the amount of the authorized capital for 2 financial years in a row, then it is necessary to reduce the authorized capital to the value of the net assets, or liquidate the company (Clause 4, Article 30 of the Federal Law of 02/08/1998 N 14-FZ “ About limited liability companies"). Therefore, with a high proportion of outstanding accounts payable, this information cannot be hidden from reporting users, incl. founders (participants).

Example 1:
According to clause 10 of PBU PBU 7/98, an event that occurred after the reporting date is disclosed in the notes to the balance sheet and the income statement. This event is not reflected in the accounting accounts during the reporting period.

Example 2:
The balance sheet as of December 31 reflects the organization's significant investments in securities (shares) of a large corporation. In March of the following year, before the reporting was signed, information was received that the market price of these shares had decreased significantly. In this situation, the organization must disclose relevant information in the notes to the balance sheet and income statement. If it is not possible to assess the consequences of an event after the reporting date in monetary terms, then the organization must indicate this.

As the Ministry of Finance explained, those companies that maintain simplified accounting and present simplified financial statements for 2017 must reflect events after the reporting date, taking into account the principle of rationality (clause 28.4 of the Information of the Ministry of Finance of Russia dated June 29, 2016 N PZ-3/2016).

Therefore, if before signing the balance sheet an event occurs that significantly affects the financial condition of the company, it is necessary to draw up explanations and disclose this event in them.

If, in the opinion of the organization, there is no important information to be reflected in the annexes (explanations), then they are not filled out.

3. Information not subject to disclosure in the reporting of small enterprises

Small businesses have the right to reflect in simplified financial statements for 2017 the consequences of changes in accounting policies that had or could have a significant impact on the financial position and results of operations of the organization and (or) cash flow, prospectively (clause 15.1 of PBU 1/2008). That is, without reflecting adjustments to financial statements for previous periods.

SMP has the right:

• not to apply PBU 11/2008 and not to disclose information about related parties in the financial statements,
• not to apply PBU 16/02 and not to disclose information on discontinued activities in the financial statements,
• not to present information on segments in the financial statements in accordance with paragraph 2 of PBU 12/2010.

All of the above methods of simplifying accounting used by the organization must be consolidated in the accounting policies for accounting purposes.

Regardless of whether annual financial statements are prepared in full or in simplified forms, the deadline for submitting them to the tax authority and statistics is no later than three months after the end of the reporting year (clause 5, clause 1, article 23 of the Tax Code of the Russian Federation, clause 1, art. 18 of Law No. 402-FZ).

Taking into account holidays, financial statements for 2017 must be submitted no later than April 2, 2018.

Thus, organizations that apply simplifications have the right to disclose a smaller amount of information in their financial statements compared to the volume provided for other organizations.

If you take advantage of all the benefits provided for financial statements for small businesses for 2017, its information content will tend to zero. Therefore, the decision on which simplifications to apply should be agreed upon with the founders. After all, it is possible that they will want to see information in the reporting in a more detailed form than the accountant is going to offer them.

As for SMEs that are subject to mandatory audit, they keep accounting and prepare reports according to general rules.

L.A. Elina, economist-accountant

Special order for micro-enterprises - accounting without double entry

How can small companies organize accounting without an accountant and without postings?

Since March 8 of this year, a new clause 6.1 of PBU 1/2008 “Accounting Policy of the Organization” has been in force, allowing micro-enterprises and socially oriented non-profit organizations to conduct accounting using a simple system - without using double entry and Order of the Ministry of Finance dated December 18, 2012 No. 164n. To do this, such a decision must be fixed in the accounting policy.

But first, let's see if this is necessary. Let's consider innovation using the example of microenterprises.

New simple form of accounting

Microenterprises are a type of small enterprise, only with reduced limits on revenue and number of employees. More precisely, these are those who meet the following conditions Art. 4 of the Law of July 24, 2007 No. 209-FZ:

• no more than 25% of the authorized capital (in total) belongs to organizations that are not small enterprises, the state, municipalities and foreign participants;
• the average number of employees for 2012 and/or 2011 does not exceed 15 people;
• revenue (excluding VAT) in 2012 and/or 2011 does not exceed 60 million rubles.

Such organizations can conduct accounting without using the double entry method. With the question of how to keep such records, we turned to specialists from the Ministry of Finance.

FROM AUTHENTIC SOURCES

Head of the Accounting and Reporting Methodology Department of the Department for Regulation of Accounting, Financial Reporting and Auditing Activities of the Ministry of Finance of Russia

“ Previously, microenterprises, like other organizations, had the obligation to reflect each transaction as a debit to one account and a credit to another account. Now this responsibility is gone clause 6.1 PBU 1/2008. An interdepartmental working group has been created under the Russian Ministry of Finance, which will deal with accounting issues in small enterprises. Perhaps accounting issues without the use of double entry will be on the agenda of such a group.

While there are no recommendations for accounting, micro-enterprises can keep records as they see fit. For example, you can keep a simple list of business transactions and a list of your property.

This means that before they appear, we will be guided by the explanations of the Ministry of Finance that it had previously given to small enterprises. Information of the Ministry of Finance dated February 20, 2013 No. PZ-3/2012.

Do you calculate taxes at the cash register? You can also conduct cash accounting

Organizations using the simplified tax system maintain tax accounting using the cash method. Also, some small organizations using the general regime have chosen the cash method when calculating income tax. For such organizations, since they still have to keep accounting, it is better to bring it as close as possible to tax accounting. Therefore, in accounting you can choose the cash method.

You can learn more about the cash method in accounting:

However, we have already repeatedly spoken on the pages of our magazine about the inadequacy of the cash accounting method, and also about the fact that it differs from the cash method used for simplification and in “profitable” accounting.

Without going into details, it turns out that the cash method of accounting can be used without any difficulties only by organizations with rather rare transactions, as well as with insignificant inventory balances (if we are talking about trade). If the organization is engaged in production, then it is wiser to keep full accounting.

So, a microenterprise has a small number of operations clause 4 of Information of the Ministry of Finance dated February 20, 2013 No. PZ-3/2012 per month (no more than 30), for example, it applies a simplification. In this case, you can choose a simple notebook as a register for accounting transactions and reflect everything about the cash register in it. For example: “Received 5,000 rubles from the customer, paid for rent - 2,000 rubles.”

For information on how to create a balance sheet for simplifiers, read:

By the way, with a simple form of accounting, the Ministry of Finance allows not to use registers to record property (that is, fixed assets, goods, etc.) - of course, if the nature and volume of accounting operations allow you to do without them pp. 2.1, 4 Information of the Ministry of Finance dated February 20, 2013 No. PZ-3/2012.

Read about simplified forms of annual accounting:

When it comes time to prepare your annual balance sheet and income statement, you'll need to gather data on all your liabilities and assets. To do this, we recommend taking an inventory. And then you need to prepare reports. We have already written about the features of drawing up simplified accounting by those who did not have full-fledged accounting in our magazine.

If you do not meet any of the above criteria or for other reasons decide to use the accrual accounting method, it is better not to limit yourself to one ledger as your only accounting register. The financial department proposes to use simplified statements as accounting registers. The Ministry of Finance recommends that each such statement be used to record transactions on one of the accounting accounts used - that is, on one of the accounting objects clause 4.2 of Information of the Ministry of Finance dated February 20, 2013 No. PZ-3/2012. Read the next article to learn how to do this.

Small companies can exercise their legal right and provide for a simplified accounting procedure. This is expressly stated in Part 4 of Article 6 of the Federal Law of December 6, 2011 No. 402-FZ. That is, it is not necessary to follow all accounting rules without exception. Those that small businesses have the right to safely refuse are shown in the table below.

What accounting rules are small businesses entitled to refuse?

What can you refuse?	How will this make your work easier?
From the accrual method (clause 12 PBU 9/99, clause 18 PBU 10/99)	Small companies have the right to use the cash method. Then, for example, received advances will generate income as soon as the money arrives at the cash desk or account. And the prepayment issued must be written off only when the counterparty has processed it
From accounting for permanent and temporary differences and the corresponding tax assets and liabilities (clause 2 of PBU 18/02)	You can exclude accounts 09 and 77 from the working chart of accounts of a small enterprise
	The chart of accounts of a small business can be abbreviated as follows: — use account 10 “Materials” instead of accounts 07, 11 — use account 20 “Main production” instead of accounts 23, 25, 26
From the formation of estimated liabilities (clause 3 of PBU 8/2010)	There is no need to make contributions to reserves, and vacation pay and repair costs can be written off immediately
From adjusting accounting and reporting retrospectively (clause 9 of PBU 22/2010)	Significant errors can be corrected in the period in which they were discovered.
From the inclusion of borrowing costs in the cost of an investment asset (clause 7 of PBU 15/2008)	All interest on loans can be taken into account as part of other expenses in account 91
From drawing up all forms and appendices to them, deciphering and explaining balance sheet indicators (clauses 6 and 6.1 of the order of the Ministry of Finance of Russia dated July 2, 2010 No. 66n)	You can only submit a balance sheet and a results report. In addition, it is not necessary to detail individual groups of items in the financial statements. It is enough to present the indicators in general, by groups of articles

Simplified accounting can be carried out in one of three forms: full, abbreviated or simple. You will find recommendations for each of them in this article. We compiled them taking into account the explanations of the Ministry of Finance of Russia, posted on minfin.ru in the section “Accounting and reporting of small businesses”.

It is enough just to choose a specific form of accounting for yourself and consolidate it in the accounting policy. Ready-made formulations are also given in this article.

But no matter which of the simplified forms of accounting a small company chooses for itself, the annual balance sheet and financial results report will have to be submitted in any case.

Full form of simplified accounting

Best for: Small accrual-based companies with a variety of business transactions and an interest in detailed accounting metrics.

The full form of simplified accounting involves the use of double entry in accounting accounts and the use of registers. Suitable for those organizations that use the accrual method, as well as those whose business transactions are quite diverse.

For example, a company not only purchases and sells goods, but also produces products itself, receives loans, leases fixed assets, etc. Such organizations, accordingly, use quite a lot of accounts. Therefore, it is more convenient in this case to open separate registers for each of them. After all, the main thing for an accountant is to ensure the completeness of the data necessary to manage the company.

This accounting option is also convenient if you are periodically asked to compile reports and lists based on a variety of indicators. For example, a director wants to know not only the total cost of purchased materials, but also the quantity and price of each item.

Such reports are not difficult to generate if you keep detailed records in special statements. You can develop them yourself. Experts from the Russian Ministry of Finance recommend keeping such statements separately to account for:

— settlements with personnel for wages (account 70);

- (accounts 50, 51, etc.);

— inventories (accounts 10, 41);

— fixed assets and depreciation (accounts 01, 02);

— sales (accounts 62, 90 or 99);

— settlements with suppliers (account 60);

— production costs (account 20);

— settlements and other operations (accounts 58, 66, 67, 68, 69, 76).

You can download the forms offered by officials in the “Forms” section.

Of course, all forms of developed statements must be approved in the annex to the accounting policy. And in the accounting policy itself, clearly indicate the form of accounting you have chosen.

Short form

Who is it suitable for: small companies using the cash method with monotonous business transactions.

There is a simpler way to organize your accounting. Namely, all business transactions can be registered through double entry in one document. Officials recommend using a transaction ledger for this. You can get its form on our website at the address in the “Forms” section.

This method is convenient for companies using the cash method. And also for organizations whose operations are predominantly monotonous. The form of the document that is convenient for you must be approved in the accounting policy. It allows you to keep records of business transactions and, based on this information, prepare simplified financial statements.

Keeping records in the general ledger is a right, not an obligation, of the company. At the same time, no one forbids you to create additional registers with reduced accounting. For example, if the company’s activities begin to actively develop and operations cease to be of the same type, there will be a need to group them. It is extremely inconvenient to compile reports based on a long list of a wide variety of transactions.

Moreover, the Russian Ministry of Finance advises, in addition to the general ledger, to use a statement to reflect settlements of wages with employees. This way, you can always ask about any salary information without examining the list of all transactions from the beginning of the year.

You can create an additional statement for any of the accounts if you need it to complete the information. But this must be mentioned in the accounting policy. In this case, the selected form will remain abbreviated and, accordingly, a separate register will not be needed for each account.

Comparison of simplified forms of accounting for a small enterprise

Simple form

Suitable for: Micro-enterprises.

The easiest way to organize accounting is not to use double entry at all, that is, not to make any entries at all. True, only micro-enterprises can use this method (clause 6.1 of PBU 1/2008). And only if it does not distort information about the company, that is, it allows the preparation of financial statements.

Using a simple form of accounting, it is enough to register business transactions in a single document in chronological order directly by groups of balance sheet items.

And those transactions that form the income and expenses of the reporting period must also be reflected by groups of items in the financial results statement.

To do this, you can use a book (journal) to record transactions. Entries are made in it for each type of assets and liabilities based on primary documents. Balances for all groups of articles in the book must be zero or positive.

Along with the transaction ledger, it is necessary to provide for registers in the accounting policy, if, of course, you decide to maintain them. They help to detail groups of articles that are summarized in the book.

By the way, to simplify accounting, a microenterprise can provide in its accounting policy for accounting purposes that it charges depreciation once a year.

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One of the principles of accounting regulation is the establishment of simplified methods of maintaining it.

There are certain relaxations in this regard for small businesses. However, today they are clearly not enough. Order of the Ministry of Finance dated May 16, 2016 N 64n is intended to “defuse” the situation a little, which seems to be aimed at simplifying accounting rules for “kids” - corresponding changes have been made to as many as four accounting regulations. However, in reality, everything is not as simple as we would like.

As a matter of fact, the innovations are addressed to companies that have the right to use simplified accounting methods, including simplified accounting (financial) reporting.

Let us recall that in general the purpose of the Law of December 6, 2011 N 402-FZ (hereinafter referred to as Law N 402-FZ) is to establish uniform requirements for accounting, including accounting (financial) reporting, as well as the creation of a legal mechanism for regulating accounting . At the same time, in Art. 20 of Law N 402-FZ emphasizes: the principles of accounting regulation have the same meaning for accounting as the basic principles of tax legislation - for the regulation of tax legal relations. Among such accounting principles, a special place is occupied by the principle of “establishing simplified methods of accounting, including simplified accounting (financial) reporting, for economic entities that have the right to use such methods.”

Who can conduct accounting using the “simplified” program

First of all, let us remind you for which organizations simplified methods of accounting are available, including simplified accounting (financial) reporting. The list of these is given in Part 4 of Art. 6 of Law No. 402-FZ. These include:

• small businesses;
• non-profit organizations;
• organizations that have received the status of project participants to carry out research, development and commercialization of their results in accordance with the Law of September 28, 2010 N 244-FZ “On the Skolkovo Innovation Center”.

At the same time, even if the company belongs to one of the named categories, simplified accounting is not available to it if it is named in Part 5 of Art. 6 of Law No. 402-FZ. In particular, the “black list” included joint-stock companies, residential complexes and housing cooperatives, microfinance organizations, bar associations, etc. They must conduct accounting according to general rules and prepare financial statements in full.

"Simplified" principles

The general principles for establishing simplified methods of accounting were approved by the Expert Group on Accounting and Reporting by Small Business Entities on November 25, 2015 (Minutes No. 7). These include:

1. compliance of accounting methods with the size, scale and social significance of the activities of an economic entity;
2. unity of methodological foundations of simplified and general accounting methods;
3. priority of the information function of accounting over its control function;
4. ensuring the quality and reliability of the information generated in accounting, its value for interested users when using simplified accounting methods;
5. eliminating the risks of abuse and fraud when using simplified accounting methods;
6. comparability of financial information generated by simplified accounting methods with financial information generated according to general rules.

"Simplified" methods

The use of simplified methods, by definition, should ensure a reduction in the financial and administrative burden on economic entities. In Information of the Ministry of Finance N PZ-3/2015, which was published back in 2015, all the “secrets” of simplified accounting were revealed. In particular, representatives of the Ministry of Finance indicated that when developing an accounting policy, a micro-enterprise or non-profit organization using simplified methods may provide for accounting using a simple system (without using double entry). In addition, you can reduce the number of synthetic accounts in the work plan adopted by the organization. For example, to account for inventory, you can use account 10 “Materials” (instead of accounts 07 “Equipment for installation”, 10 “Materials”, 11 “Animals for growing and fattening”), etc.

It is also allowed not to revaluate fixed assets and intangible assets, not to reflect the impairment of intangible assets, not to reflect estimated liabilities, contingent liabilities and contingent assets in accounting, including not to create reserves for upcoming expenses (for the upcoming payment of vacations to employees, payment of remunerations based on the results of work for the year , warranty repairs and warranty service, etc.).

New "simplified" ways

The Ministry of Finance, by Order No. 64n dated May 16, 2016 (hereinafter referred to as Order No. 64n), in a sense, “expanded” the range of simplified accounting methods. Moreover, the corresponding adjustments were made to four PBUs at once. An important nuance: the new “simplified” capabilities, although the said Order came into force only on June 20, 2016, can be used “retrospectively” - from January 1, 2016. To do this, you need to make appropriate changes to the accounting policies of organizations for accounting purposes.

"Initial" introductory

According to the general rules, the initial cost of fixed assets acquired for a fee is recognized as the amount of the organization’s actual costs for the acquisition, construction and manufacture of an object, with the exception of VAT and other refundable taxes (clause 8 of PBU 6/01, approved by Order of the Ministry of Finance of March 30, 2001 . N 26n). That is, all costs directly related to the acquisition, construction and manufacture of an OS object are actual costs. Therefore, they must be included in the initial cost of the OS.

In this part, the simplified methods of accounting introduced by Order N 64n suggest that an organization can determine the initial cost of fixed assets in a special manner:

• when purchasing them for a fee - at the price of the supplier (seller) and installation costs (if there are such costs and if they are not included in the price);
• during their construction (manufacturing) - in the amount paid under construction contracts and other agreements concluded for the purpose of acquiring, constructing and manufacturing OS.

As for other costs directly related to the acquisition, construction and manufacture of an asset, in the “simplified” case they are included in expenses for ordinary activities in full in the period in which they were incurred.

In other words, the initial cost of the operating system may not include, in particular, the following expenses:

• amounts paid for delivering the object and bringing it into a condition suitable for use;
• amounts paid to organizations for carrying out work under construction contracts and other contracts;
• amounts paid to organizations for information and consulting services related to the acquisition of fixed assets;
• customs duties and customs fees;
• non-refundable taxes, state duties paid in connection with the purchase of an asset;
• remuneration to the intermediary through whom the fixed asset was acquired;
• other costs directly related to the acquisition, construction and production of OS.

Variation in depreciation calculation

No less significant changes were made by Order No. 64n to the part concerning depreciation of fixed assets. And if previously, according to clause 19 of PBU 6/01, during the reporting year, depreciation charges on fixed assets had to be accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount, now a “simplified” option is allowed. It consists in the fact that the annual amount of depreciation can be accrued at a time as of December 31 of the reporting year, and not monthly. There is another option - depreciation can be calculated periodically during the reporting year, by independently determining the appropriate period.

Simplifications in the depreciation calculation procedure are also provided for production and business equipment. Let us recall that these objects, in accordance with clause 5 of PBU 6/01, are classified as fixed assets if the duration of their SPI exceeds 12 months or the normal operating cycle. Thanks to Order N 64n, depreciation of said inventory can be charged at a time in the amount of the initial cost of objects of such assets when they are accepted for accounting.

Simplified inventory accounting

Order No. 64n introduced a number of amendments to PBU 5/01 (approved by Order of the Ministry of Finance dated June 9, 2001 No. 44n), which regulates the accounting of inventories. There are several innovations in this part.

Firstly, we are talking about the possibility of optimizing the process of forming the initial cost of inventories. There is an analogy here with the process of forming the initial cost of an operating system. That is, it is allowed to evaluate purchased inventories at the supplier’s price. At the same time, other costs directly related to their acquisition are included in expenses for ordinary activities in full in the period in which they were incurred.

Let us recall that, according to the general rules, inventories are accepted for accounting at actual cost. This is the amount of the organization's actual acquisition costs, excluding VAT and other refundable taxes. At the same time, the actual costs of purchasing materials and equipment include, in particular:

• amounts paid in accordance with the agreement to the supplier (seller);
• fees for information and consulting services related to the acquisition of inventories;
• customs duties;
• non-refundable taxes paid in connection with the acquisition of a unit of inventory;
• remunerations paid to intermediaries through whom these objects are purchased;
• costs of procuring and delivering materials to the place of their use, including insurance costs;
• costs of bringing inventories to a state in which they are suitable for use for the planned purposes;
• other costs directly related to the acquisition of inventories.

According to the “simplified” rules, it is assumed that if expenses do not form the initial cost of inventories, then they are included in expenses for ordinary activities in full in the period in which they were incurred.

Secondly, we are talking about writing off expenses for inventories. According to the changes, such costs can be written off at a time if the nature of the organization’s activities does not imply the presence of significant balances of inventories or if these reserves are used for management needs. In this case, significant balances are considered to be those balances, information about the presence of which in the accounting records of an organization can influence the decisions of users of the financial statements of this organization.

In this part, micro-enterprises are separately highlighted - they are given the opportunity to write off any inventories without restrictions, that is, for these purposes they do not need to take into account information about the materiality of inventories balances from the point of view of its ability to influence the decisions of accounting users.

Thirdly, again, organizations that use simplified accounting methods, including simplified accounting (financial) statements, thanks to Order N 64n, may not create a reserve for reducing the cost of inventories (clause 25 of PBU 5/01).

Accounting for intangible assets and R&D expenses

Order N 64n also supplemented the “simplified” provisions of PBU 14/2007 (approved by Order of the Ministry of Finance dated December 27, 2007 N 153n) and PBU 17/02 (approved by Order of the Ministry of Finance dated November 19, 2002 N 115n). Their essence boils down to the fact that organizations using simplified accounting methods are given the right not to formulate the cost of intellectual objects in accounting and not to reflect them as part of intangible assets or R&D expenses. That is, expenses for R&D and for the acquisition (creation) of objects that are subject to accounting as intangible assets can be recognized as expenses for ordinary activities in the full amount as they are incurred.

Difficult problems of applying innovations

It must be said that these innovations are of a permissive nature. Accordingly, they are not applied by default; if you want to take advantage of the simplified rules, organizations must make changes to their accounting policies. At the same time, companies have the right to independently determine the feasibility of using each simplified method of accounting, regardless of the use of other simplified methods. That is, some of them can be “introduced” into practice, but some should be abandoned.

But in reality it is not that simple. At a minimum, it is necessary to carry out some analytical work and carefully weigh the consequences of decisions made. For example, if we talk about the consequences of not including other costs associated with their acquisition (construction) in the initial cost of fixed assets, there are several of them. On the one hand, the property tax base is reduced, on the other hand, this also leads to a decrease in the value of net assets...

If we talk about simplified methods of calculating depreciation, then by simplifying accounting and writing off depreciation charges once a year, thereby increasing the property tax base “within” the year. True, companies that use one or another special regime will not face such a problem.

July 2016

All articles for small businesses on benefits related to accounting and reporting (Nikitin V.V.)

Organizations that apply a special regime in the form of UTII often meet the criteria for a small business entity. This allows them to take advantage of a number of benefits related, for example, to accounting and preparation of financial statements.
The article discusses these benefits in relation to organizations:
— applying only a special regime in the form of UTII, without combining it with another taxation regime;
— who are not issuers of publicly placed securities (for such entities, the benefits in question apply in a very truncated version).
In addition, the article does not focus on micro-enterprises that are classified as small businesses, but for which additional benefits are provided.

Criteria for classification of an organizationto small businesses

Article 4 of the Law on Entrepreneurship Development<1>It has been established that small business entities (SMEs) include commercial organizations (with the exception of state and municipal unitary enterprises) that meet a number of conditions:
- the total share of participation of the Russian Federation, constituent entities of the Russian Federation, municipalities, foreign legal entities, public and religious organizations (associations), charitable and other funds in the authorized (share) capital (share fund) of these persons, as well as the share of participation owned by one or to several legal entities that are not small and medium-sized businesses, should not exceed 25%;
- the average number of employees for the previous calendar year should not exceed 100 people inclusive (this criterion must be observed by the “imputed” by virtue of clause 1, clause 2.2 and clause 2.3 of article 346.26 of the Tax Code of the Russian Federation);
— revenue from the sale of goods (work, services) for the previous calendar year should not exceed 400 million rubles. (Clause 1 of the Decree of the Government of the Russian Federation dated 02/09/2013 N 101 “On the maximum values ​​of revenue from the sale of goods (works, services) for each category of small and medium-sized businesses”).
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<1>Federal Law of July 24, 2007 N 209-FZ “On the development of small and medium-sized businesses in the Russian Federation.”

Accounting

According to paragraphs.

1 clause 4 art. 6 of the Federal Law of December 6, 2011 N 402-FZ “On Accounting” (hereinafter referred to as the Accounting Law), SMP has the right to use simplified methods of accounting, including preparing simplified accounting (financial) statements.
This benefit does not apply to organizations whose accounting (financial) statements are subject to mandatory audit (clause 1, clause 5 of this article). The list of cases when a mandatory audit is carried out is given in paragraph 1 of Art. 5 of the Federal Law of December 30, 2008 N 307-FZ “On Auditing Activities”, in particular if the organization has the legal form of a joint stock company.
The main documents regulating the simplified procedure for maintaining accounting records and preparing financial statements are:
— Standard recommendations for organizing accounting for small businesses<2>(hereinafter referred to as Standard Recommendations). The document is applied to the extent that it does not contradict the Accounting Law;
— Information of the Ministry of Finance of Russia No. PZ-3/2012 “On a simplified accounting system and financial statements for small businesses” (hereinafter referred to as Information No. PZ-3/2012);
— Recommendations for small businesses on the use of simplified methods of accounting and preparation of accounting (financial) statements<3>.
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<2>Approved by Order of the Ministry of Finance of Russia dated December 21, 1998 N 64n.
<3>Recommendations for SMEs were developed by NP "IPB of Russia" on September 17, 2013, approved for use at a meeting of the expert group of the Russian Ministry of Finance on issues of accounting and reporting of SMEs. The document is intended to provide methodological assistance to SMPs in setting up and maintaining accounting records. It is not a normative document.

Small businesses are given the right to conduct accounting in a simplified manner:
— apply an abbreviated chart of accounts;
— do not use accounting registers;
— abandon the use of a number of PBUs;
— take into account certain types of business transactions in a simplified manner.
The head of the SMP has the right to take charge of accounting (Clause 3, Article 7 of the Accounting Law).
Please note that the benefits that an organization plans to take advantage of as an SSE must be reflected in its accounting policies in order to avoid the risk of disputes with the tax office.
Let's take a closer look at these benefits.

Abbreviated chart of accounts

For accounting purposes, SMP can reduce the number of synthetic accounts in the working chart of accounts in comparison with those accounts that are given in the standard Chart of Accounts (clause 8 of the Standard Recommendations, clauses 3, 3.1, 3.2 of Information No. PZ-3/2012) .
For example, an organization can open the following accounts to summarize information on costs associated with the production and sale of products (works, services):
— account 20 “Main production” (instead of accounts 20 “Main production”, 23 “Auxiliary production”, 25 “General production expenses”, 26 “General expenses”, 28 “Defects in production”, 29 “Service production and facilities”);
— account 44 “Sales expenses”.
Thus, the SMP independently determines, on the basis of the standard Chart of Accounts, which accounts it will use, based on the specifics of its activity. The working chart of accounts is attached to the accounting policy approved by the organization.

Simplified register system

To systematize and accumulate information, the SMP can adopt a simplified system of registers (simplified form) of accounting. Depending on the nature and volume of accounting operations, this may be a form of accounting without the use (simple form) or using property accounting registers (clauses 4, 4.1, 4.2 of Information No. PZ-3/2012).
The form of accounting without the use of property accounting registers (simple form) involves recording all business transactions only in a book (journal) for recording the facts of economic activity (see Appendix 1 to the Model Recommendations). A book (journal) is a register of analytical and synthetic accounting, on the basis of which it is possible to determine the availability of property and funds, as well as their sources, from a small business entity on a certain date and to draw up financial statements.
This form of accounting is recommended for small businesses that carry out a small number of business transactions (usually no more than 30 per month) and do not produce products (perform work, provide services) associated with large expenditures of material resources.
The form of accounting using property accounting registers (see section 4.2 of the Standard Recommendations) involves recording facts of economic activity in a set of simplified statements intended to generate information for management purposes and prepare financial statements. Each statement, as a rule, is used to record transactions on one of the accounting accounts used.
This form of accounting is recommended for small businesses engaged in production (performance of work, provision of services).

Reflection of transactions in accounting

Cash method. As a general rule, revenue is recognized in accounting on an accrual basis (as goods (work, services) are shipped), regardless of the actual receipt of funds from buyers and customers (clause 12 of PBU 9/99 “Organizational Income”<4>).
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<4>Approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 32n.

SMP has the right to recognize revenue on a cash basis (that is, revenue is recognized not as the rights of ownership, use and disposal for products supplied, goods sold, work performed, services rendered are transferred, but after receipt of cash and other forms of payment) (clause 12 of PBU 9 /99 “Income of the organization”). If an organization has adopted the cash method of revenue recognition in its accounting policy, then expenses are reflected after the debt is repaid (clause 18 of PBU 10/99 “Organizational Expenses”<5>).
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<5>Approved by Order of the Ministry of Finance of Russia dated May 6, 1999 N 33n.

Fixed assets. Based on paragraphs 7 - 9 of Information No. PZ-3/2012, SMP has the right in accounting to:
— do not revaluate fixed assets as provided for in clause 15 of PBU 6/01 “Accounting for fixed assets”<6>;
— not to revaluate intangible assets, and also not to reflect the impairment of intangible assets, which are provided for in paragraphs 17, 22 of PBU 14/2007 “Accounting for intangible assets”<7>.
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<6>Approved by Order of the Ministry of Finance of Russia dated March 30, 2001 N 26n.
<7>Approved by Order of the Ministry of Finance of Russia dated December 27, 2007 N 153n.

Financial investments. SMP has the right to carry out a subsequent assessment of all financial investments (both market and non-market) in the manner established for financial investments for which their current market value is not determined (clause 19 of PBU 19/02 “Accounting for financial investments”<8>), that is, at the original cost.
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<8>Approved by Order of the Ministry of Finance of Russia dated December 10, 2002 N 126n.

Conditional facts. SMP is allowed not to apply PBU 8/2010 “Estimated liabilities, contingent liabilities and contingent assets”<9>(clause 3 of PBU). As a result, the organization will not reflect estimated liabilities, contingent liabilities and contingent assets in accounting and reporting. For this purpose, the SMP may, among other things, not create any reserves (for example, for paying vacations to employees, warranty repairs and warranty service), and take into account all actual expenses incurred as expenses as they arise.
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<9>Approved by Order of the Ministry of Finance of Russia dated December 13, 2010 N 167n.

Borrowing and credit costs. SMP has the right to recognize as other expenses interest on all loans and credits, including those that are used to acquire (create) an investment asset and interest on which, as a general rule, is included in its cost (clause.

7 PBU 15/2008 “Accounting for expenses on loans and credits”<10>).
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<10>Approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 107n.

Correction of past errors. As a general rule, significant errors of previous years are corrected by entries in correspondence with account 84 “Retained earnings (uncovered loss)” and using a retrospective recalculation of comparative reporting indicators of previous years (clause 9 of PBU 22/2010 “Correcting errors in accounting and reporting”<11>). SMP has the right to correct a significant error of the previous reporting year, identified after the approval of the financial statements for this year, without applying account 84 and without retrospective recalculation.
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<11>Approved by Order of the Ministry of Finance of Russia dated June 28, 2010 N 63n.

Reflection of the consequences of changes in accounting policies. As a general rule, the consequences of changes in accounting policies that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows are reflected in the financial statements retrospectively, with the exception of certain situations (clause 15 of PBU 1/2008 “ Accounting policy of the organization"<12>). SMP has the right to reflect in its financial statements any consequences of changes in accounting policies prospectively, except in cases where a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting (clause 15.1 of PBU 1/2008).
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<12>Approved by Order of the Ministry of Finance of Russia dated October 6, 2008 N 106n.

Financial statements

SMP can prepare financial statements in a reduced volume (clauses 5 and 6 of Order of the Ministry of Finance of Russia dated July 2, 2010 N 66n “On forms of financial statements of organizations”), that is, it can consist only of a balance sheet and a statement of financial results. A statement of changes in equity, a statement of cash flows, notes to the balance sheet and a statement of financial results are prepared only if they contain information without which it is impossible to assess the financial position and financial results of the organization.
In addition, the SMP has the right:
— independently develop financial reporting forms;
- include in the balance sheet and profit and loss statement only indicators for groups of items, without detailing indicators for items;
— disclose a smaller amount of information in the financial statements compared to the amount provided for other business entities.
Forms of the balance sheet and financial statements of SMP are attached to the above document.
SMP provides in the financial statements indicators about individual assets, liabilities, income, expenses and business transactions separately only if they are significant and if without knowledge of them by interested users it is impossible to assess the financial position of the entity or the financial results of its activities.
SMP is allowed not to apply the following PBUs relating to the preparation of financial statements:
— PBU 12/2010 “Information by segments”<13>(clause 3 of PBU). As a result, the organization will not reflect segment information in its financial statements;
— PBU 16/02 “Information on discontinued activities”<14>(clause 3.1 of the PBU). Failure to apply this PBU allows the organization not to comply with the requirements for disclosing information on discontinued activities in the financial statements.
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<13>Approved by Order of the Ministry of Finance of Russia dated November 8, 2010 N 143n.
<14>Approved by Order of the Ministry of Finance of Russia dated July 2, 2002 N 66n.

Small enterprises are also allowed not to apply PBU 11/2008 “Information about related parties”<15>, except for cases when they publish financial statements in whole or in part in accordance with the legislation of the Russian Federation, constituent documents or on their own initiative (clause.

3 PBU 11/2008). As a result, they have the right not to disclose information about related parties in their financial statements.
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<15>Approved by Order of the Ministry of Finance of Russia dated April 29, 2008 N 48n.

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What accounting concessions are provided for small businesses?

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¦ - does not use the retrospective method ¦ ¦ ¦
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¦ - does not revaluate fixed assets and intangible assets ¦ ¦ ¦
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Starting from the new year, all organizations, including those who use the simplified tax system, will have to keep accounting records in full. At the same time, most of the “simplified” businesses belong to small businesses. And for them there is a simplified option for accounting.

However, in order to apply it in practice, special rules must be enshrined in the accounting policies of the organization. Let's consider what concessions the “kids” can take advantage of.

An important point. In order to use the simplified accounting option provided for a small enterprise, you need to reflect this fact in the accounting policy.

Relaxation No. 1: the head of a small enterprise can conduct accounting independently. Currently, the head of any organization can do accounting independently if he considers it possible. But starting from 2013, only small and medium-sized businesses will have this privilege (Clause 3, Article 7 of Federal Law No. 402-FZ of December 6, 2011).

Relaxation No. 2: “kids” in accounting can recognize income and expenses using the cash method, that is, as money is received and spent. This right is granted to small enterprises by clause 12 of PBU 9/99 and clause 18 of PBU 10/99. Other organizations conduct accounting using the accrual method or, as they say, “by shipment.” And, accordingly, revenue is recognized in income only after ownership of the goods has transferred to the buyer or the customer has accepted the work. They reflect expenses in the reporting period in which they occurred, regardless of the time of actual payment of funds.

Let us note that the cash method in accounting may be convenient for “simplistic” people. Because they recognize income and expenses in tax accounting in the same way. By choosing the cash method and fixing it in your accounting policy, you will bring accounting and tax accounting closer together.

For reference. “Simplers” may find it convenient to recognize income and expenses in accounting using the cash method. After all, they use it in tax accounting.

Relaxation No. 3: small businesses may not apply some accounting provisions. For example, PBU 2/2008. By refusing it, you will be able to take into account income and expenses under construction contracts in the general manner in accordance with the requirements of PBU 9/99 and PBU 10/99. You also have the right to refuse PBU 8/2010. In this case, you will not have to create any reserves, and all costs incurred will be expensed as incurred. In addition, “little ones” may not apply PBU 11/2008 “Information on related parties”, PBU 12/2010 “Information on segments”, PBU 16/02 “Information on discontinued activities”, as well as PBU 18/02 “Accounting for settlements” on corporate income tax."

Relaxation No. 4: all financial investments (contributions to the authorized capital, issued loans, etc.) “kids” can be accounted for at their original cost. That is, reflect in accounting the amount actually spent, which subsequently does not change. Note that other organizations must divide financial investments into two groups (clause 19 of PBU 19/02). The first includes investments for which the current market value is not determined. They are reflected in accounting at the reporting date at historical cost. The second group includes investments for which the current market value can be determined. Such investments should be adjusted monthly or quarterly during the year, and at the end of the reporting year they should be reflected in the balance sheet at market value.

Relaxation No. 5: small businesses have the right to simplify the working chart of accounts by merging some of the accounts. This privilege was granted to the “kids” by the Russian Ministry of Finance in Information No. PZ-3/2010. For example, you can reflect all income and expenses on account 99 “Profits and losses”. In this case, you will not use accounts 90 “Sales” and 91 “Other income and expenses”. However, you will have to open subaccounts for account 99 for significant types of income and expenses. This will allow you to separate income and expenses for ordinary activities from other income and expenses. More details about account consolidation are described in this issue on p. 46.

Relaxation No. 6: “little ones” can reflect in their reporting the consequences of changes in accounting policies prospectively, that is, only in the current period. This is stated in clause 15.1 of PBU 1/2008. We are talking about changes that have had or are likely to have a significant impact on the financial position of the company, financial results of its operations or cash flows.

Other organizations reflect the consequences of changes in accounting policies not related to amendments to legislation using the retrospective method. This means that they must recalculate reporting indicators as if the changes occurred not now, but in the past. In this case, the recalculation is carried out at least for two years preceding the reporting year (clause 15 of PBU 1/2008).

Note that in a similar way, that is, using the retrospective method, organizations correct significant errors of the previous reporting year that were identified after approval of the reporting for the current year. But “kids” are again exempt from it (clause 9 of PBU 22/2010). They correct detected errors using count 91 or count 99 if they refused count 91. As a result, reporting indicators for the past year are formed, and the indicators of previous reporting remain the same.

Relaxation No. 7: small enterprises may not revaluate fixed assets and intangible assets. However, any other organizations have the right to refuse revaluation (clause 15 of PBU 6/01 and clause 17 of PBU 14/2007). However, before making such a decision, it should be remembered that in some cases, revaluation of property may be beneficial to the company. For example, an organization that maintains its investment attractiveness should not refuse to revaluate real estate, which only becomes more expensive over the years.

Memo. "Simplers", like any other organizations, can refuse to revaluate fixed assets and intangible assets. However, this is not always beneficial.

V.A. Sinitsyna

Expert of the magazine "Simplified"

Home — Documents

Accounting registers for small businesses

Let's see what minimum set of registers will be required for a small organization that decides to conduct accounting without double entry, but using the accrual method. We will also give examples of such registers (Clause 6.1 of PBU 1/2008).
You can call them whatever you like - statements, registers, calculations, notebooks, books or tables. But no matter what registers and their names you choose, they must contain all the required details (Article 10 of the Law of December 6, 2011 N 402-FZ):

• name of the register and your organization;
• the start and end date of maintaining the register and/or the period for which it was compiled;
• unit of monetary measurement of indicators;
• names of positions of persons responsible for maintaining the register, their signatures indicating surnames and initials.

Attention! Do not forget that the accounting registers used must be approved in the accounting policy (Clause 4 of PBU 1/2008).

The head of the organization must approve the register forms by order. When determining the list of your registers, it is important to highlight accounting objects so that you can then create reports.

Registers for accounting of assets, liabilities and individual transactions

We will look at the most common basic accounting registers that a micro-enterprise may need.
1.

Salary. You can set up its accounting in such a register.

The final balance of the "Salary" register (as a rule, it is positive if the salary for the second part of the month is paid at the beginning of the next) must be taken into account when calculating the "Accounts Payable" indicator of the balance sheet liability.

2. For Personal income tax And insurance premiums special accounting is required - for this you can keep individual cards for each employee.
The Pension Fund of Russia, together with the Social Insurance Fund, has developed a recommended form of card for recording payments to employees and amounts of insurance contributions. It can be found in the legal reference database (Approved by Letter of the Pension Fund of the Russian Federation dated January 26, 2010 N AD-30-24/691, FSS of the Russian Federation dated January 14, 2010 N 02-03-08/08-56P).

3. Taxes. Separate registers may also be required for calculation other taxes.
Information on all accrued amounts of taxes and contributions can then be combined in one register dedicated to settlements with the budget and funds.

Consolidated register of accounting of settlements with the budget and extra-budgetary funds for 2013.

date operations	the name of the operation	Primary document (name, date)	Amount, rub.
Accrual tax	Payment tax
Balance as of 02/28/2013
	Insurance paid contributions to the Pension Fund from employees' salaries for February 2013	Payment N 69 from 03/12/2013, bank statement from 03/12/2013
	Personal income tax accrued from employees' salaries	Settlement and payment statements N N 5, 6 for March
	Insurance accrued salary contributions employees in the Pension Fund	Individual accounting cards insurance premiums
	Tax accrued when SSNO for the first quarter 2013	Tax calculation with the simplified tax system no. 1 from 03/31/2013
Total for March 2013
Balance as of 03/31/2013
	Personal income tax from salary employees for March transferred to the budget	Payment N 72 from 04/01/2013, bank statement from 04/01/2013

If the company owes money to the budget, then the final balances from the summary table will need to be taken into account when filling out the “Accounts Payable” indicator on the balance sheet liability. If on the contrary, then budget debts must be taken into account in the line “Financial and other current assets” of the asset in the simplified form of the balance sheet.

4. Accounting money movements The bank helps to maintain a current account because it provides bank statements. So you don’t have to keep track of your bank balances separately at all.

A cash book is used to record money in the cash register. Bank and cash balances form the indicator of the “Cash and cash equivalents” line of the balance sheet asset.

Please note that in the form of a cash book sheet there is column 3, in which you must indicate the number of the corresponding account (sub-account). However, if a micro-enterprise refuses to use double entry in accounting, then in principle there can be no corresponding accounts. Therefore, this column does not need to be filled in.

5. If the organization has fixed assets, then you need to calculate depreciation on them and keep accounting cards (for example, according to Form N OS-6). For each OS, you need to determine its useful life. In accounting, you need to focus on the real period during which you plan to use a specific object.

Depreciation register for 2013

6. Reserves- these are, as a rule, goods. If there are few goods, a table compiled on the principle of “income - expense” is sufficient to account for them.

Note
If there is production (and with remains of unfinished products), it will be necessary to maintain a separate register of finished products, work in progress and resources used in production (raw materials, materials, wages, etc.).

However, if you have the same goods delivered in different batches with different purchase prices, you will have to work hard to determine the cost of goods sold. There are two ways to write off goods - at average cost or using the FIFO method (first batch to be received, first to be written off).

Let's give an example of a register that can be used by those who decide to determine the cost of writing off goods at the average cost.

And to reflect your shipments, you can make a simple register for recording the sale of goods. It may look like this (if your organization is a VAT defaulter, columns 4 and 5 can be removed).

Register of accounting for sales of goods

Accounting for settlements with suppliers and customers are usually maintained by all organizations - at least for management accounting purposes. The company's debt to the counterparty will go to the balance sheet asset (the line "Financial and other current assets"), and the debts of the counterparties will go to the balance sheet liability (as a rule, this is the line "Accounts payable").

And so on for all accounting objects that exist in a particular organization. Don’t forget about the liabilities that rarely change—the authorized capital. After all, as a rule, there are no movements on it, but when preparing reports it must be taken into account (even if you will not create a separate register for its accounting). In the simplified balance sheet it is reflected in the line “Capital and reserves”.

Registers for calculating profit

At the end of the year, it will be necessary to calculate the financial result of the company's activities. To do this, you will need to maintain a register of income and expenses for core activities and a similar register for other income and expenses. They must be kept “accrual”. That is, revenue should be reflected as goods are shipped (and not as payment for them is received), and, for example, wages - as they accrue, and not as they are paid (you can reflect the monthly salary in its entirety on the last day of the month).

Register of accounting of income and expenses for core activities for 2013.

The “Expense” column should include those amounts that you, in general, should have already taken into account in other registers. For example, wages accrued to employees or depreciation. Please note: personal income tax cannot be taken into account in expenses. After all, it is withheld from employees’ salaries.

As a result, each operation, even without using the double entry method, will be reflected in two accounting registers. It turns out that instead of one double entry, you will need to make two different ones. And for anyone who is at least a little familiar with accounting, there are no special advantages in a simple form of accounting.

True, it is not necessary to duplicate literally all records. Thus, in the register of income and expenses, you can reflect in one entry the cost of goods sold per month (or per quarter).

In addition, you need to create a register of other income and expenses. It must reflect accrued bank interest, bank commissions, as well as other “non-core” income and expenses. It also calculates profit/loss from other operations. These indicators will not go into the balance sheet, but they will be useful for filling out the financial results report - for filling out the lines “Other income” and “Other expenses”.

Then you need to determine the amount of retained earnings (or uncovered losses) of the company from the beginning of its existence.

A separate register is not required to determine the financial result of the current year - it will be visible in the annual reporting in the form of “Report on financial results” in the last line “Net profit (loss)”. When filling out the financial results statement, please note that it shows amounts calculated on an accrual basis from the beginning of the year, and not balances of indicators as of the reporting date.

Thus, a separate register will only be needed to summarize financial results for different years.

Indeed, in the simplified form of the balance sheet (unlike the usual one) there is no line “Retained earnings (uncovered loss)”. The total amount of your profit/loss along with the authorized capital (and additional capital - if any) is taken into account in the line "Capital and reserves".

Calculation of the total amount of retained earnings/uncovered loss as of December 31, 2013

Making a balance

The balance is drawn up on a specific date (annual - on December 31). It shows static information - that is, the balances (total values) of assets and liabilities as of this date. Therefore, to compile it, what you previously calculated in your statements (registers, tables) - how much and to whom the organization owes, who owes it, what property you have and the financial result - now needs to be posted on the lines of the balance sheet.

After you have divided the indicators of all your registers into the lines of the balance sheet, it’s time to check the total - whether the balance of the asset matches the balance of the liability.

Drawing up an annual report will be a real test of the correctness of the chosen accounting method and its organization. True, accounting reports must be filled out in thousands of rubles. Therefore, minor inconsistencies are acceptable.

If the balance does not converge, we determine the difference and look for the reasons. We check whether we have missed anything, whether we have correctly posted data from our registers to the balance sheet (as an asset or a liability), whether we have forgotten any property, whether we have reflected the authorized capital, whether we have correctly calculated the profit of our organization.

In general, if you have a very tiny micro-enterprise and there are not many transactions, then choose the cash method of accounting and reflect the transactions in a single book.

And if not, then a simple form of accounting that does not involve double entry will actually not be so simple after all. And it is much easier to get confused in such accounting than in ordinary accounting. So, if you know the double entry method, it is better not to “simplify” your life in this way. After all, double entry ensures a full reflection of transactions in accounting and allows you to avoid many mistakes.

The feeling is that the changes being considered in PBU 1/2008 are a benefit for show, granted to small enterprises that dream of getting rid of accounting altogether. This is a kind of compensation for the fact that simplifiers were not allowed to abandon accounting.

Please also note that micro-enterprises (like all others) are required to confirm all operations and accounting objects with primary documents: payroll statements, cash and expense orders, receipt orders, materials accounting cards, etc. No one freed them from this.

Microenterprise and small business entity are not synonymous. The second concept is general in nature and unites not only organizations, but also individual entrepreneurs. How to figure out which company falls under the definition of a microenterprise? Everything depends on compliance with the criteria set out in the law.

What is a microenterprise?

According to current legislation, a microenterprise is a legal entity that meets certain criteria. These include:

• commercial firms;
• business entities and partnerships;
• farms;
• consumer cooperatives.

Microenterprise status is not available to state, municipal and unitary organizations. Individual entrepreneurs can also receive it, and no additional actions are required from them. The Federal Tax Service independently enters information into the SME register about the status of the business.

Microenterprise criteria

The conditions for classifying an enterprise as a micro are set out in Article 4 of Federal Law No. 209-FZ. Literally in 2016, these figures increased significantly, allowing many commercial organizations to take advantage of the benefits.

• the total share of charitable and public organizations in the authorized capital of a micro-enterprise is no more than a quarter, and foreign, not related to small business, 49%;
• the average number of hired personnel is up to 15 people at the end of the year;
• annual pre-tax revenue received from the sale of goods and provision of services, up to 120 million rubles.

These indicators are valid as of August 1, 2016. Additional licenses and documents are not needed to confirm the status of a micro-enterprise.

Revenue is calculated in total for all types of activities. The combination of several types of activities and different taxation systems does not matter - the entire annual income is taken into account. The combination of tax regimes, for example the simultaneous use of the simplified tax system and UTII or the general one, is not a reason for not being included in the Register. All calculations to determine revenue are made in accordance with tax legislation for each taxation system separately. If an individual entrepreneur has chosen a patent, then he is automatically equated to a micro-enterprise.

How is information about a microenterprise reflected in the Unified Register of Small Enterprises?

Having met the above criteria for 3 years, the organization or individual entrepreneur is automatically included in the URSME. To reflect information in it, one more condition must be met - regularly submit reports to the tax authorities. On its basis, a decision is made on whether the subject meets the criteria of a micro-enterprise.

If the limits on revenue and number of employees are exceeded, information from the register is not immediately deleted. It retains its micro-enterprise status for another three years. If in 2018 the company’s staff was expanded to 20 people, then it will lose its status only in 2020.

Newly created organizations can be classified as microenterprises during the first calendar year after registration, provided that all the above criteria are met. There are no plans for any legislative changes in this regard in 2018.

What to do if the criteria are met, but the micro-enterprise is not in the register? The easiest way is to send an application to the tax authorities. You can fill it out on the official website of the Federal Tax Service of Russia (the necessary information is provided in the “Other functions” section). To consider the application, the main thing is to correctly display the code of the Federal Tax Service in which the organization is registered. Otherwise, the document will remain without consideration.

Benefits for small businesses

At the state level, a number of benefits are provided for organizations and individual entrepreneurs that meet the criteria of a micro-enterprise.

• Possibility of using simplified accounting.
• Priority when participating in government procurement (microenterprises must account for at least 15% of the total annual volume of government procurement).
• Simplified procedure for cash transactions.
• Minimum personnel documentation.
• Right to subsidies and grants.
• Soft sanctions. For the first violation, microenterprises get off with a warning rather than a fine. This approach is applied only if there is no damage to property, citizens, or the environment.

• Application of reduced tax rates. Since 2016, local authorities have been given the right to reduce rates for special regime residents. For the simplified tax system “Income without expenses” – 7.5% (up to 2 times), simplified tax system “Income” 1% (6 times).

• Financial support from the state. Micro-enterprises can count on free subsidies to compensate for part of the expenses under the leasing agreement, to secure a loan and expenses incurred in connection with participation in specialized and thematic events (conferences, exhibitions, etc.).

All these actions are designed to reduce the time and material costs of business for its maintenance, develop it, creating new jobs.

Rules for personnel records in microenterprises

Personnel records at a micro-enterprise are maintained in accordance with Ch. 48.1 of the Labor Code of the Russian Federation, regulating the activities of small businesses. Simplified personnel records have been introduced for micro-enterprises.

Managers have the right to independently decide whether to use the following documents in their work:

• List of internal regulations;
• Regulations regulating wages;
• Decrees on bonuses;
• Shift schedule;
• other documents.

The main document for personnel records in a micro-enterprise is the employment contract with the employee. It sets out working conditions, payment, guarantees, additional payments and compensation. It is convenient to use a standard agreement specially developed for these purposes. Some organizations implemented it back in 2016. In 2018, with the widespread abandonment of internal personnel documentation, it is mandatory. The form can be found freely available on the Internet.

The decision to refuse additional documents is formalized by order of the head of the organization or entrepreneur. If a number of such local acts have already been issued, then they can be declared invalid as of 01/01/2018.

Occupational Safety and Health

Responsibility for labor protection in a micro-enterprise rests entirely with the employer. He needs to take special courses and receive a certificate. Only after this he has the right to conduct classes with employees on the topic of labor protection and fire safety. His responsibilities also include the responsibility for preparing the briefing log.

The set of occupational safety measures at a micro-enterprise includes:

• ensuring the safety of work premises;
• compliance with sanitary and hygienic requirements in the workplace;
• conducting training and its written execution;
• recording and tracking accidents;
• registration and monitoring of employees with occupational diseases;
• compulsory social insurance of hired personnel;
• provision of PPE;
• payment of compensation provided by law.

In some cases, a medical examination is necessary. This applies to hazardous production and drivers.

For such small organizations, it is legally permissible to hire specialized companies to implement the labor protection function. They take upon themselves the preparation of all documents, conducting training events with the manager and staff.

Statistical reporting

Microenterprises are small businesses, so annual statistical reporting is not required for them. It is necessary to report to those to whom written requests from statistical bodies have been sent. You can find out whether an organization is included in Rosstat’s sample on their official website. In addition to the notification, the letter will contain forms and recommendations for filling out forms.

According to the Law “On Accounting”, small enterprises send financial statements to the statistical authorities within 3 months after the end of the reporting year, and micro-enterprises send a special form.

In 2018, all this information can be sent electronically through TKS. The date of submission will be considered the date of dispatch, and as confirmation you will receive a receipt from government agencies about acceptance. Since the end of 2015, fines for failure to provide statistical reporting have increased significantly. According to the Code of Administrative Offences, the administrative fine for officials for false information, failure to provide it or violation of deadlines ranges from 10 to 20 thousand rubles, for legal entities - 20 to 70 thousand rubles. Repeated violation threatens officials with a fine of 30-50 thousand rubles, legal entities - 100-150 thousand rubles.