On present stage management information generated in accounting should be of high quality, operational and useful for all categories of users. This largely depends on the rational organization accounting in the organization and on the effectiveness of the implementation professional activity specialists in the field of accounting and auditing.
IN study guide the essence of accounting and its content are considered. In this context, not only the essence, objects and method, but also the national principles of accounting, the foundations of its legislative and regulatory regulation have been studied.
In a historical context, when analyzing the formation of the profession of a modern accountant and auditor, the authors singled out for study the UK, continental Europe and the USA, and separately - pre-revolutionary Russia.
When describing activities professional organizations accountants and auditors, the features of the emergence and development of professional associations of accountants and auditors in modern Russia, as well as currently existing international and Russian professional organizations of accountants, professional audit organizations and their role in regulating audit activities.
In the process of studying the place of the accounting service in the management structure of the organization, it was determined organizational structure accounting service, its status, rights and obligations of the chief accountant.
When highlighting the specifics of accounting and auditing in a computer environment, computer forms of accounting are presented, the organization of the work of accounting when using computer technology, and the creation of a structure for computer accounting. The features of the audit of enterprises using computer information systems are shown.
The basis of the study of the subject "Accounting", according to the authors, is the consideration of economic situations as facts economic life, their classification, types, analysis of tax consequences, which is given special attention.
When assessing the risks of committing the facts of economic life, the concept of entrepreneurial risk is given, existing approaches to risk classification and assessment methods are disclosed. The forms of distribution, minimization of risks and factors that must be taken into account when assessing accounting risk are identified.
The authors studied in detail the influence of numerous factors on the financial performance of organizations, the choice of the optimal solution in various business situations, the procedure for their reflection in accounting and reporting. In conclusion, the process of auditing the facts of economic life is described in detail.
The textbook will be useful not only for organizing the professional activities of an accountant, but also for the work of representatives of other economic specialties.
The subject of accounting are the property of a business entity, the movement of economic assets and sources of their formation, all financial and economic activities in the production process.
The property of a business entity, together with non-current and working capital, constitutes its assets, sources of funds, including equity, borrowed capital and liabilities - liabilities. Capital (active and passive) forms a value that can bring income to a business entity.
The list of accounting objects is established by legislation, standard charts of accounts of accounting, and the content of reporting. The degree of detail of objects in accounting (analytical accounting) is established by each business entity independently.
accounting method is an ordered system for collecting, processing, summarizing information about the state and movement of accounting objects by continuous, continuous and documentary reflection by double entry on interconnected accounting accounts. This system includes:
ways of documenting, i.e. primary observation of accounting objects, fixing the content business transactions and processes;
inventory as a way to check the compliance of the actual availability of economic funds with accounting documents;
double entry method - reflection of a business transaction in accounting accounts in monetary terms;
methods for calculating the cost of a unit of production and evaluating accounting objects;
methods for summarizing data and compiling a balance sheet;
methods of reporting and presentation of accounting information.
Main tasks accounting are:
1) formation of complete and reliable information on the state and movement of the capital of a business entity for internal and external users;
2) timely provision of the necessary information, prevention of negative results of the economic activity of a business entity, identification of reserves for the growth of its profits and financial stability;
3) improvement of the methodology and organization of accounting based on international standards;
4) maintaining the trade secret of information that is confidential for a business entity, and providing it, if necessary, to other users on a contractual basis with the development of appropriate estimates and prices.
To solve the tasks set, accounting should be:
complete, i.e. reflect all the property of the enterprise and all business transactions for the reporting period;
accurate, objective and timely;
clear, accessible, understandable;
economical and rational.
Essence and functions of forensic accounting expertise.
The essence of forensic accounting expertise.
1. Expertise is appointed in cases when special knowledge is required during the investigation or trial of a criminal or civil case. The production of expertise is entrusted to a person possessing such knowledge. IN general view, expertise is research and solution by experienced specialists of issues that require special knowledge in the field of science, technology, economics, etc. An examination can be appointed by an investigator at the stage of preliminary investigation, as well as by a court or arbitration (???) at the stage of proceedings. Conducting an examination - it's procedural is an action that consists in research ass expert ania law enforcement physical evidence and other materials of the case in order to establish the actual state and circumstances that are essential for the correct decision of the case that arose in the course of legal relations.
Expertise classify on organizational and subject (procedural) grounds.
Organizational:
Primary (on a specific case for the first time)
Repeated (on the same case, on the same issues)
Main (cover all questions on the case under investigation).
Additional (it is carried out depending on the situation if additional questions arise) By subject (procedural)):
One-subject (when questions of one type of examination are examined and experts of one specialty take part in it);
Multi-subject (a number of issues are studied, and experts in various fields of knowledge are involved).
Divided by type of expertise:
forensic;
economic (planning and economic, financial and economic, accounting);
merchandising;
technical (motor transport, construction);
technological.
Forensic economic expertise is appointed by law enforcement agencies to investigate cases when economic issues in legal relations are resolved. The expertise of this group are interconnected in the study of issues of economic activity, but at the same time, they have certain differences in research methods, generalization of results and their application in the system of legal evidence.
Judicial planning and economic expertise solves the issues of planning the production activities of an enterprise (as a rule, it is applied to only state-owned enterprises or enterprises that have received a large state order).
Judicial financial and economic expertise is appointed to resolve issues related to the financial activities of enterprises that have become the objects of investigation (issues of pricing, calculation and use of profits, compliance with legislative acts on interaction with the budget, transactions with securities and investments).
Forensic accounting expertise examines the production and financial and economic activities of enterprises various forms property. Unlike other types of forensic examinations, the accounting substantiates its conclusions with documented reliable data that are reflected in the accounting records, and also determines liability for the damage caused, establishes the amount within which each person who committed the unlawful act is responsible.
It is necessary to distinguish between the procedural legal and financial and economic content of the examination. From the procedural and legal side, the SBE is characterized by a system of rules governing the procedure for appointing and conducting an examination, the conditions for evaluating the results by the investigator, the rights and obligations of state bodies conducting legal proceedings, the rights and obligations of an expert. From the financial and economic side, the SBE has inherent features that distinguish it as a separate type of economic expertise, which, in turn, is due to the presence of knowledge in the field of accounting.
Tasks and functions of forensic accounting expertise.
The production of the SBE is carried out in order to clarify the circumstances of documentary significance in connection with the investigation and consideration of criminal or civil cases. With its help in judicial or investigative practice, the followingtasks :
Checking the facts of the presence and size of shortages or surpluses material assets,
Cash, as well as the time and place of their occurrence;
Verification and determination of the documentary validity of written-off material assets and expenditure Money;
Establishment of cases of violation of financial discipline;
Determining the correctness or inaccuracy in the accounting and reporting methodology used at the enterprise;
Establishing the correctness or error in the methodology for conducting documentary audits;
Identification of conditions conducive to violation of the law.
Functions:
Assistance in the administration of justice in criminal and civil cases;
Regulation of financial and economic relations at the enterprise in the direction of suppression and eradication of crimes and other offenses;
Determination of measures to prevent violations in economic and legal relations in the future.
The difference between forensic accounting and documentary audit.
The essential difference between the SBE and the audit of financial and economic activities is that the parameters of its research are limited to the range of issues raised for its decision by law enforcement agencies, as well as conclusions in the system of evidence of offenses. The SBE is appointed by the investigator or the court, as a rule, after an audit of the financial and economic activities of the enterprise.
The common thing is that the audit and the SBE are used in the study of objects, the same sources of information, methods and techniques, control and audit procedures, and the conclusions are substantiated by documented reliable evidence. Identification of shortages and violations of legislative acts regulating financial and economic activities are targeted in terms of material legal liability.
If we specify the differences, then they are as follows:
1. unlike audit, SBE does not exist outside of a criminal or civil case;
2. the purpose of the audit - verification and control of financial and economic activities, SBE - obtaining by investigators or judicial authorities of a new source of evidence;
3. the auditor checks all documents, the expert examines only those attached to the case;
4. from the point of view of the trial, the auditor - a witness, an expert - a participant in the proceedings of the same name;
5. unlike the auditor, an expert accountant does not have the right to collect documents and other information that is evidence in this or another case, receive certificates from various persons, perform control and auditing actions (take an inventory, take part in its implementation), and also has no right to involve other persons in the examination.
Subject and method of forensic accounting expertise.
Subject and objects of forensic accounting expertise.
The subject matter is the circumstances of the case to be established with the help of special knowledge. The subject determines the content of those issues that are resolved in law enforcement. One of the activities of the experts is to check the quality of the audit, the materials of which became evidence of damage, damage, shortage of material assets and funds. To do this, the expert checks the compliance of the auditor, who saw through the audit, with the current regulations and documents, as well as the very quality of the audit, that is, the compliance of the facts stated in the act with the primary documents, the compliance of signatures, etc.
Next, the expert examines the relevant primary documentation, compliance with the requirements for its execution, which are provided for by law. In addition to the primary documentation, accounting registers are subject to verification, which are provided for by the accounting form. The object of the SBE are documents or other registers that replace documents that are the main source of reflected accounting entries. All SBE objects are divided into 2 groups: accounting documents (documents through which accounting is carried out - order journals, statements, warehouse accounting cards, limit fence cards, inventory lists, collation statements. General ledger, etc.) and other materials of the case (protocols of interrogations, acts of documentary audits, acts of seizure of documents, opinions of experts in other fields of knowledge).
An expert accountant does not have the right to collect documents himself, but examines only those that were provided to him by the investigator. In the event that these materials are not enough, the expert accountant draws up a request for the provision of the necessary additional materials. He can file a petition both at the time of the appointment of the examination, and in the process of its conduct. An expert accountant indicates which documents he needs and for which studies he needs them. In the event that an expert accountant receives a refusal, he informs the body that appointed the examination. Decrees, instructions, orders, decrees and decrees cannot be considered as objects of the SBE, since these acts can only contain general rules organization and accounting, as well as recommendations for individual enterprises.
Method and general methodology of forensic accounting expertise
SBE method- this is a set of techniques used by an expert accountant in the study of records of accounting registers. All techniques can be divided into two independent, but interconnected groups. These are general and particular techniques. tricks general methodology are used by an expert accountant in the study of various cases, regardless of the study of the material of the industry where the abuse was committed or the specifics of the organization. A number of abuses will be equally reflected in the accounts of accounting, regardless of the specifics of the industry. For example, the theft of money in cash is equally reflected in trade, and in industry, and in construction, and so on. (D - 96 - K - 50). Receptions of a private technique used by an expert accountant contain specific features in the study of abuse. For example, the theft of goods and materials in construction, industry, trade can be different ways. Therefore, an expert accountant needs to take into account these features, as well as the place where the abuse was committed, their documentation and reflection in accounting, etc. The set of private techniques that are used by an expert accountant in the study of the materials of specific cases constitute the content of a private technique.
Based on the task given by the investigator, the expert accountant independently determines what techniques and methods he will use when investigating violations.
Most commonly used:
verification of records in accounting documents;
verification of compliance of transactions with the established rules;
study of the compliance of documents with the operations performed;
verification of the objective possibility of performing business transactions reflected in the accounting registers;
verification of the authenticity of the case materials and documents and records in accounting registers;
study of business transactions that are reflected in accounting.
When examining accounting records, an expert accountant uses analysis, synthesis, analogy, generalization, etc.
Techniques and methods of control used in the production of forensic accounting expertise.
In the course of his work, an expert accountant examines all the primary documents that the investigator or the court provided to him. Documents are used as a source of evidence. The document, which is examined by an expert accountant, must be checked both from the formal side and from the merits of the operation reflected in it. After verification, it can be benign (that is, correctly executed), or poor quality (that is, when there are external signs of incorrect paperwork). A number of signs that characterize the incorrectness and poor quality of paperwork cannot indicate the presence of abuse or crime, but an expert accountant attention should be paid to the presence of such signs:
The absence of an executive document of an order giving grounds for issuing this document;
The absence of an executive document with an administrative document;
preparation of documents in violation of the established form (power of attorney not in the form);
Failure to fill in the required details in the primary documents (number, date, etc.);
Underdocumentation of documents (lack of signatures of officials);
Lack of necessary attachments to documents;
Discrepancies in copies of the same document;
The presence of signatures on the document of persons who do not have the right to do so;
Forgery of signatures, the presence of erasures, unspecified corrections.
In the event that an employee of the accounting department also participates in the commission of the offense, then the check primary documents is complicated, as this employee tries to outwardly correctly draw up primary documents. Therefore, an expert accountant must analyze the records of accounting registers.
The following violations occur in accounting documents:
Drafting accounting entries and making entries in cumulative registers that are not based on primary records;
Drawing up accounting records that contradict the correspondence of accounts;
preparation of corrected accounting entries without documentary justification and necessity;
Production of one-sided storno;
Drawing up accounting entries not at the time of drawing up documents of a given calendar period, but after some time.
Some external signs of accounting registers may indicate that the content of the records does not correspond to the content of the operation:
Lack of necessary entries in analytical accounting cards, accumulative statements, journal orders, etc.;
Lack of analytical accounting for those accounts that need to be maintained;
The presence of a credit balance on active accounts and a debit balance on passive ones;
Unreasonable curtailment of the balance of active-passive accounts;
Opening and maintenance of accounts that are not provided for by the account plan;
The presence of unsubstantiated documentary records;
Incorrect summing up and their transfer to another page (General Ledger).
Methodological methods of research by an expert accountant of materials
pending case
Study of materials of operational accounting and unofficial materials.
In order to simplify accounting in organizations, a combination of operational and accounting is practiced. In these cases, operational and accounting records have the same probative value. Due to the fact that operational accounting materials are of a specific nature, an expert accountant can use them as ancillary or auxiliary materials. In this case, operational accounting data is deciphered and supplemented with accounting data. Operational accounting documents only in combination with accounting documents can lead to indisputable conclusions. The use of operational and accounting documents should be specified in an expert opinion. Depending on the ratio of operational and informal records, accounting registers are divided into 4 groups:
1. documents, which are established according to the instructions, but which are not used in accounting (cash receipts, cash tape and other documents);
2. documents which are arbitrarily established by officials or financially responsible persons. Such documents do not give grounds for an expert accountant to establish a specific amount of material damage or establish a circle of officials, but they can help explain the facts that were established by an expert accountant when examining documents, but an expert accountant had questions (explaining the lack of money in the cash register , the cashier presented receipts from officials on the received funds, on the basis of receipts, the cashier did not have the right to reduce the amount of the shortage, since the issuance of money was not properly documented with expenditure documents, but this will help the expert accountant to establish the circle of persons involved in the shortage);
3. registers operational accounting, which further expand the accounting data, while they can have independent significance. An example of operational accounting registers that expand and supplement accounting data are warehouse accounting cards, balance sheets, which are kept by storekeepers in the organization.
4. Unofficial records financially responsible persons. If these entries are not reflected in the accounting records and are not confirmed by the signatures of officials, then the expert accountant cannot accept such documents for consideration and determine the amount of material damage from them. In this case, he makes a reference and conclusions based on official accounting data.
Study of acts of documentary audits
The act of documentary audit cannot replace the documents on the basis of which it was drawn up. In the event that the audit was carried out before the investigation, the act highlights some operations that cannot be subjects of the SBE. At the beginning, an expert accountant must study the audit act from the point of view of the facts set forth in it in order to answer the questions posed by the investigator. After that, within the limits of the materials that he needs for the study, the expert accountant uses the act for work. The facts set forth in the audit report are examined by an expert accountant on the basis of documents and records in accounting registers, and, if necessary, other materials of the case. The expert accountant should not repeat the work of the auditor, but in the event that the expert accountant, when examining acts of documentary audit, establishes significant gaps, then he must, without performing audit actions, inform the investigator about this, and if it is impossible to give an opinion, draw up a report. this act. In the event that something is not clear from the audit report to the expert accountant or its content raises objections on the part of the expert accountant, then it is necessary to interrogate the auditor. The conclusions of the auditor are optional for the expert accountant, but if, when examining the accounting documents on the basis of which the audit report was drawn up, the expert accountant comes to other conclusions, then he reports in the conclusion about the reasons for the discrepancies.
Research by an expert accountant of the opinions of experts - specialists in other fields of knowledge
The conclusions of experts in other fields of knowledge can be used as the basis for the conclusion of an expert accountant, but at the same time, an expert accountant must check the correctness of the digital material. In the event that an expert accountant establishes an error in the digital data of an expert in another field of knowledge, he informs the investigator about this. In the event that there are discrepancies in the digital data, the investigator appoints a second or additional examination. A case may contain several conflicting opinions of experts in other fields of knowledge. In the event that these contradictions can affect the conclusions of the expert accountant, and if none of these conclusions is documented, then the expert accountant in the conclusion will make those calculations referred to by the investigator in the decision on the appointment of the SBE. If the investigator does not make such a reference in the decision, then the expert accountant makes several calculations, basing each of them on the corresponding conclusion of an expert expert in another field of knowledge. In the future, the court, evaluating the evidence in the case, along with other documents, will form the basis of one of the conclusions of an expert - a specialist in another field of knowledge.
Research by an expert accountant of other case materials
When conducting an examination, an expert accountant also uses information from the testimony of the accused, witnesses, which are recorded in the protocols of interrogations. This information can provide information about the time, place, circumstances, and documents drawn up. All this allows the expert to expand the range of studied materials. The testimonies of the accused and witnesses are examined by an expert accountant only if they are directly related to the documents with which the operations were carried out. The expert accountant must make reference to the testimony of the accused and witnesses in the following cases:
If necessary, draw the attention of the investigator or the court to the contradictions between the documented data of the expert accountant and the testimony of the accused and witnesses;
If the court or the investigator considers it necessary to verify whether the evidence is documented;
If the accused unreasonably disputes the documented transactions, and he insists on the set-off of individual documents, which reduce the shortage established by the expert accountant.
In some cases, the testimonies of the accused and witnesses may be used as supporting material in giving an opinion.
Information support of forensic accounting expertise
When examining a criminal case and, if necessary, the participation of an expert accountant in its consideration, the following documents:
1. acts of documentary audits with conclusions;
2. primary and summary accounting documents;
3. accounting registers;
4. financial statements with applications;
5. technical documentation;
6. analytical tables;
7. protocols of interrogations of the accused and witnesses;
8. conclusions of experts - specialists in other fields of knowledge;
9. confrontation protocols;
10. other materials.
Organization of forensic accounting expertise.
Grounds and cases for the appointment of forensic accounting expertise
The law does not classify forensic accounting expertise as mandatory. The need to appoint a forensic accounting expertise arises in the following cases:
1. there are reasonable doubts about the methods of conducting an audit for which material damage was established (the period and place of its formation, as well as the circle of persons who were financially responsible during the period of damage formation);
2. the findings of the audit contradict the materials of the case and special knowledge in the field of accounting, analysis and law is required to eliminate the contradictions;
3. there are inconsistencies in the findings of several audits on the same facts;
4. the auditor did not take into account the corroborating documents that were provided by the financially responsible person;
5. it is necessary to establish the exact amount of the shortfall with the involvement of the opinion of experts in other fields of knowledge;
6. It is impossible to resolve the issues of whether there were violations of orders, instructions, rules, etc. regulating the accounting procedure in the organization.
Having recognized the need for the production of the SBE, and having collected the necessary documents necessary for an expert study, the court issues a decision that sets out the circumstances of the case and provides the grounds for appointing an examination. Outlining the circumstances of the case, established by the audit and the investigation, it is necessary to indicate the name of the organization in which the crime was committed, the period and place of its formation, the circle of financially responsible persons and officials involved. This information will allow the expert of the institution to determine the approximate amount of work, the period for the production of the examination.
The procedure for the appointment and production of forensic accounting expertise on volumetric (multi-episode)affairs
Investigators often have to work on voluminous cases. Cases of postscripts in reporting, theft of funds and inventory items in particular large sizes and others. These cases are on charges of several financially responsible persons who worked in different inter-inventory periods, or different officials who committed theft in various ways at different periods of time, as well as cases of postscripts and other misstatements of reporting over 2 or more reporting periods. In such cases, to resolve many issues, as a rule, one decision is issued. The practice of investigating such cases shows that in large cases it is expedient to appoint and conduct SBE in stages. For example, in cases of attribution, it is advisable to first collect documents and study questions about the presence of attributions, and only then, considered by an expert accountant, questions are raised about the legality of accrual wages, bonuses and other payments. In cases of shortages that were formed in different inter-inventory periods, the examination is appointed by periods of shortages or by periods of work of financially responsible persons. This procedure for conducting the SBE allows more rational use work time investigator and expert accountant, since at the time when the expert accountant is working on the study of one examination, the investigator at this time is collecting materials for the second.
Issues to be resolved by an expert accountant and the procedure for posing them
Gathering everything necessary materials, the investigator (court) appoints the SBE, issuing a decision, it indicates the questions on the correctness of which the quality of the material under study, the validity of the conclusions of the expert accountant, the timing of the examination depends on the correctness of the formulation. The range of issues resolved by an expert accountant is wide. The nature of the questions is different and depends on the industry, the range of officials involved, etc.
However, there are general rules for asking questions:
1. Issues should be within the competence of an expert accountant, that is, their resolution requires special knowledge in the field of accounting, revision and audit, analysis, statistics. At the same time, questions of a reference nature should not be raised (which member of the inventory commission filled out the inventory);
2. questions must be specific, understandable and concern only those aspects of the case in which the person conducting the inquiry feels the need for the assistance of an expert accountant;
3. Questions should be asked in a logical sequence. First, questions on the study of individual operations, and then on the total amount of damage;
In the course of the examination, the following issues are distinguished:
1. the presence or absence of shortages or surpluses of inventory items, money, the periods and place of their formation, as well as the amount of damage caused;
2. establishing the correctness of documenting operations for the receipt, storage and sale of inventory items.
Rights and obligations of an expert accountant
law granted to the expert:
1) get acquainted with the materials related to the subject of the examination, and write out the necessary information from them;
2) file petitions for granting him additional materials necessary to give an opinion: on the involvement of other experts in the examination, on the adoption of measures to ensure his safety, family members, close relatives and other persons whom he reasonably considers close, as well as property;
3) with the permission of the body conducting the inquiry, to participate in the production of investigative and other procedural actions, to ask the interrogated and other persons participating in these actions, questions related to the subject of the examination;
4) give opinions both on the issues raised and on the circumstances within his competence that emerged during the examination, consult on giving an opinion with other specialists who take part in this expert study;
5) state during interrogation his testimony at the preliminary investigation, get acquainted with the protocol of the investigative or other procedural action in which he participated, as well as in the relevant part - with the protocol of the court session and make comments to be included in the protocol regarding the completeness and correctness of the record of his actions and conclusions;
6) cite in the conclusion questions that are not put to him for research, but are of great importance in the case;
7) draw conclusions and testify on mother tongue, enjoy the free help of an interpreter;
8) file complaints against the actions of the body conducting the inquiry, limiting its rights in the course of the examination;
9) receive reimbursement of expenses incurred during the performance of an expert examination, receive reimbursement of expenses incurred by him and remuneration for the work performed by him, which is not included in the scope of his direct official duties.
Responsibilities:
1) give a reasoned and objective opinion on the questions put to him;
2) refuse to give an opinion if the questions raised go beyond his special knowledge or if the materials presented to him are insufficient to answer these questions, as well as refuse to further conduct an examination if he comes to the conclusion that it is impossible to give an opinion, of which notify in writing the person who entrusted him with the performance of the examination, with the rationale for this refusal;
3) declare self-withdrawal if there are legal grounds;
4) submit to the body leading criminal process, documents confirming his special qualifications;
5) to report, at the request of the body conducting the criminal proceedings, as well as the parties in the court session, information about their professional experience and relations with the persons participating in the proceedings based on the materials and the criminal case;
6) appear when summoned by the body conducting the criminal process to present it to the participants in the criminal process and give answers to their questions, as well as to explain the content of the conclusion given by it;
7) submit, at the request of the body conducting the criminal procedure, an estimate of the costs of conducting an expert examination, as well as a report on the costs incurred;
8) to conduct an expert examination in the presence of the investigator and (or) the accused in the cases provided for by law, to observe the order in the performance of investigative actions and during the court session;
9) ensure the safety of the case materials received for research;
10) not to disclose information about the circumstances of the criminal case and other information that became known to him in connection with the examination, if he was warned about this by the criminal prosecution body or the court.
An expert accountant is subject to criminal liability:
For refusal or evasion of return of the conclusion;
For giving a deliberately false conclusion;
For disclosure of data of preliminary investigation or inquiry without special permission.
For violation of the procedure for conducting an examination, a full-time expert is brought to disciplinary responsibility, and a freelance expert is excluded from the list of persons participating in the examination.
The expert accountant is not entitled:
Proceed to the production of an expert examination without a written instruction from the head of the expert institution;
Examine the case materials not specified in the decision on the appointment of an examination;
Independently collect and use data not provided in the prescribed manner;
Resolve issues related to the legal assessment of the actions of persons;
Keep case materials outside the office;
Involve other persons in the production of expertise.
The procedure for the production of forensic accounting expertise
SBE is appointed, usually , in the following cases:
1. the materials of the audit contradict the materials of the case, and in order to study the contradictions and establish the truth, it is necessary to conduct an examination;
2. when the auditor did not take into account the coefficients for reducing the identified shortages and did not take into account the corroborating documents of financially responsible persons;
3. when there is a substantiated request of the accused to order an expert examination;
4. in case of contradictions in the conclusions of the primary and secondary audits;
5 when used by the auditor to determine the material damage of a dubious methodology;
6. if such a need is caused by the conclusions of another type of expertise;
7. There are inconsistencies between the findings of several auditors on the same facts.
An investigator’s decision is issued on the appointment of an examination, which is not replaced by any other administrative documents . It consists of 3 parts: introductory, substantive, resolutive.
In the opening the date, place of abandonment, position and full name of the investigator, case number are indicated.
In the resolution the decision on the appointment of the examination, its type, full name of the expert, questions posed for permission, a list of materials sent for examination are stated. Based on this decision, the head of the expert institution draws up a task for conducting an examination.
SBE is carried out in the premises of the body who ordered the examinations in direct communication between the expert and the investigator. He has the right to get acquainted with the plan of the examination, its methodology specifies the terms of its implementation, monitors compliance with the deadlines, collects additional materials, gets acquainted with the intermediate conclusions of the expert, checks their documentary substantiation, analytical calculations.
The peer review process covers 3 stages:
organizational;
Research;
Generalization of the results and implementation of the results of the examination.
Organizational lies in preparatory work in an expert institution and organizational and methodological training: a task is drawn up for an examination in accordance with the decision of law enforcement agencies, an expert accountant is selected based on the questions posed for examination, an expert accountant studies the task, content and completeness of the materials submitted for examination, as well as examination methodology and schedule plan (10, 20, 30 calendar days - depending on the complexity of the examination).
Research the stage consists in the performance of research procedures personally by the expert.
The third stage is divided into generalization of results- grouping and systematizing the results of the study, drawing up an opinion by an expert, developing a proposal for the prevention of offenses and implementing the results of the examination - handing over an expert opinion to the body that appointed it, with proposals for the prevention of offenses.
The term for the production of an examination is calculated from the day following the day the materials are received by the expert institution and expires on the day the conclusion is sent to the body that appointed it.
Accounting documents are sources of evidence when the data contained in them are relevant to the case. An inventory list that contains information about the actual balances of inventory items on a certain date in comparison with the data of primary documents and accounting registers used to identify shortages or surpluses of material assets. Accounting documents are material evidence when they served as an instrument of crime and retained traces of an offense, signatures, seals, etc.
Materials required for the production of forensic accounting expertise
The cases sent for examination must contain the necessary materials. In cases about shortages of inventory items, which are taken into account in quantitative total terms are:
Acts of inventory (inventory lists, minutes of meetings of the inventory commission, - collation sheets, calculations of natural loss);
Documents containing accounting balances on the dates of the inventory (account cards, books, turnover sheets, reports of financially responsible persons);
Cumulative statements, receipts and expenses of inventory items;
Records of interrogations of persons connected with the movement of inventory items.
If they were installed cases of non-receipt or unreasonable write-off:
Documents of the supplier, according to which the values were supplied;
Statements of the movement of shortages and surpluses of valuables, which are drawn up during the period of the audit and which are signed by financially responsible persons, the auditor, accounting staff);
Accounting registers ( main book, journals-orders, memorial warrants, accumulative statements);
Protocols of interrogations of financially responsible persons, on the issues of correct reflection in the statement of the movement of values of these primary documents and the correctness of accounting for balances.
If there is a shortage of funds:
Cash inventory act (1 time per month);
- (cash book;
Reports of cashiers with accounting balances of cash, which, as a rule, are displayed on the date of the inventory and the documents attached to them;
Documents in which the audit established uncredited or untimely credited funds, as well as unreasonably or untimely debited;
Documents confirming the receipt of unpaid or untimely received funds (incoming and outgoing cash orders, bank statements, invoices-requirements for inventory items, order registers);
Records of interrogations of cashiers, chief accountant and members of the inventory commission.
If cash accounting is in a “launched” state, then it is necessary to have journals-orders for accounting for funds in accounting, a statement of cash receipts and expenditures, compiled on the basis of primary documents for the period in which the shortage is established and signed by the person who compiled it, as well as the financially responsible person and accountant. If there is a discrepancy between scientific data and statements, then there should be explanations in the act, protocols of interrogation of cashiers on the completeness of the reflection in the statement of primary documents.
If there is a shortage at the retailer:
Inventory inventory of goods for the period in which the shortage occurred;
Commodity reports of financially responsible persons, drawn up on the date of the inventory with the application of primary documents;
Calculations of natural loss;
collation statements;
Protocols of interrogations on the quality of the inventory, indicating the reasons for the shortage.
If there are conditions for concealing shortages, non-receipt of goods or their unreasonable write-off, then:
Commodity reports of financially responsible persons for the periods in which the audit established cases of non-receipt or unreasonable write-off of goods;
Documents confirming the receipt of unreceived goods (obtained by a counter check from the supplier, TN, TTN);
Magazines-warrants for the accounting of goods in the accounting department;
Statement of receipt of goods and delivery of proceeds, compiled on the basis of primary documents.
For determining inventory results in quantitative terms - in sum terms, recalculation is carried out finished products in raw materials, if it concerns public catering establishments. The file should contain statements of recalculation of finished products into raw materials, statements (primary documents for the receipt of raw materials, inventory lists, the conclusion of an expert technologist on the possibility of replacing some products with others and the proportion of replacements), reports of the production manager with statements of release to the sale of dishes.
If an expert accountant establishes the incompleteness or lack of data necessary for the examination, he declares this to the body that appointed the examination to provide additional materials. It must contain: the date of compilation, the name of the body that appointed it, the case number, the full name of the accused or the plaintiff, the number of the examination, the grounds for its production (decree) and the signature of the expert. Upon receipt of materials within 1 month, an examination is carried out or it is reported that it is impossible to give an opinion.
The procedure for conducting additional and repeated examinations.
Except primary examinations may be assigned additional and repeated. Additional is assigned in cases where:
1. The conclusion of an expert accountant does not raise doubts about its correctness, but more detailed coverage of certain issues is required;
2. after giving the conclusion appeared a new version, for the verification of which it is necessary to conduct an examination on already studied or new materials;
3. the accused, having familiarized himself with the conclusion, petitions for posing additional questions to the expert or submits new documents;
additional examination, as a rule, is carried out by the same expert that conducted the primary one.
Re-examination appointed if the investigator has doubts about the correctness of the expert's conclusion:
1. the initial conclusion contradicts the materials of the case;
2. an incorrect research methodology was applied (according to the investigator);
3. there were doubts about the qualifications of an expert accountant. Re-examination entrusted to another expert accountant.
Forensic accounting expertise in criminal and civil cases
If the SBE was conducted during the preliminary investigation, then the validity of its appointment, compliance with the requirements of procedural norms and the completeness of the conclusion are considered to establish the following facts:
1. whether the reasons for the appointment of an expert examination are stated in the investigator's decision; 2. 2. Are the questions to be answered formulated?
3. whether the accused was presented with a decision on the appointment of the SBE;
4. Have the expert accountant filed petitions to provide him with new materials on this case and whether an act of impossibility to give an opinion was provided;
5. who gave the conclusion;
6. Are all materials that have been examined by an expert accountant listed?
7. Have they been given an opinion on all assignment questions if the conclusions are given by several experts and there are no disagreements in their conclusions;
8. whether the investigator has appointed a second expert examination;
9. whether interrogations of the accused were carried out based on the conclusions of the expert examination.
Having studied the materials of the case, the court has the right:
1. recognize the conclusion of the examination as correct (the conclusion does not interfere with the consideration of the case);
2. establish formal violations in the appointment or conduct of an examination (accept the case for a hearing to fill in the "gaps");
3. establish significant violations in the appointment or conduct of an examination and send the case to an additional investigation to eliminate violations;
4. without establishing significant violations in the appointment or conduct of an expert examination, but having identified the shortcomings of the conclusion, issue a ruling on conducting an additional expert examination;
5. having established that at the stage of the preliminary investigation no expert examination was carried out, and at the same time there are materials that must be considered by an expert accountant, send the case for additional investigation for an expert examination or justify the summoning of an expert accountant to the court session.
Methodological methods of research by forensic accounting expertise of the main financial and economic operations
Cash transactions research
The study of cash transactions includes the study of cash transactions, banking operations for spending accountable amounts of money.
The methodology for researching cash transactions depends on the methods of abuse of cash, the main of which are:
1. non-receipt or partial capitalization of money received from the bank;
2. write-off of funds without corroborating documents, on false documents or in large amounts, how follows the documents;
3. repeated write-off of funds under the same supporting documents.
When examining transactions related to cash flow at the cash desk, an expert accountant must be guided by the Rules for Conducting Cash Transactions (Resolution of the National Bank of the Republic of Belarus on June 28, 2001 No. 159 - entered into force on August 1, 2001). An expert accountant checks all turnovers at the cash desk for the period under study. The main stages of the study: checking the status of the entry in the cashier's report, entries in the cash book (should be filled in with a carbon copy). Data mismatch is possible if:
The cashier corrected the error in the report, but did not correct it in the cash book;
The cashier submitted a distorted cash report to the accounting department;
The accountant checked the cashier's report, made corrections to it, but did not follow the changes in the cashier's cash book.
Checking the compliance of the turnover on the cash report with the turnover in the accounting registers. Particular attention should be paid to whether reversal entries were made by examining the documents that were the basis for these entries. When inconsistencies are identified, attention is drawn to the entries in which incorrect entries are made and the examined documents in which these entries are reflected.
If the funds were debited according to false documents, which was established by an expert forensic specialist, then the expert accountant must conduct a counter check of the operations reflected in the forged document, compare it with the indisputably correct document and other operations that interacted with this document and draw up an indisputably correct document.
In the case of crediting or debiting money without special documentary justification, the settlements of this institution are reconciled with other institutions or a private person who allegedly deposited or received money. Such abuses are detected by a thorough check of the availability and validity of all documents attached to the receipt and expenditure cash warrants.
If the abuse was committed by partial non-receipt at the cash desk of cash received from the bank or from other persons. then the expert accountant makes records of the receipt of funds:
From a bank with statement data;
From other persons with the data of primary documents that served as a justification for receiving money, and in this case, all copies of documents are analyzed, including those in the hands of the payer.
The general scheme of cash transactions is reduced to the following stages:
1. familiarization with the materials of the case on the conduct of cash transactions;
2. familiarization with the acts of audit on the conduct of cash settlements at the enterprise (acts of inventory of the cash desk);
3. Checking according to the cash book the correspondence of turnovers to the input and output balances of monetary amounts;
4. comparison of the final data with the cashier's report on operations on the cash register, cash inventory acts with the balances of the journal-order No. 1, sheet No. 1;
5. comparison of data on receipts and expenditures of money from the cash desk with bank statements on crediting money to the current account and issuing cash from the current and foreign currency accounts;
6. comparison of a bank statement on the issuance of cash with entries in the checkbook stubs;
7. verification of the validity of cash transactions based on credit and debit orders or other documents;
8. comparison of cash receipts to the cash desk with the actual release of goods and materials if this operation was carried out for cash with individuals;
9. Comparison of the amounts of the enterprise's revenue with the income from the cash desk and collection;
10. comparison of the amounts of money received at the cash desk for the issuance of wages with accounting data on accrual, deductions from wages with the delivery of money to the depositor;
11. study of the content of accounting entries and their compliance with the accounting registers in which they are reflected;
12. conclusion on the results of the examination.
Bank operations .
Abuses committed in the implementation of banking operations are usually aimed at withdrawing cash. An expert accountant must be guided by the Instruction of the NB regarding this issue. The study of banking operations is carried out in the following sequence:
1. checking the completeness and reliability of bank statements;
2. comparison of account turnover, accumulative statements, bank statements;
3. examination of the documents attached to the bank statement;
4. study of reversal and recovery accounting records.
The expert accountant establishes the completeness of the statements by checking the correctness of the selection of all bank statements, that is, a comparison is made of the transitions of the balances and the dates of the statements.
The reliability of statements is determined by external signs. By the completeness of filling in the details, the presence of signatures and stamps. If there are corrections in the bank statement, they must be confirmed by the signature of the chief accountant of the bank and sealed. If there is a correction, then a cross-check is required during the examination. If the turnovers in the journal-warrant, statements with bank statements do not match, the expert accountant proceeds to study the primary documents attached to the statement. As a result, it is established whether the correspondence of accounts for each operation is correctly determined and whether the groups of amounts of turnover on the accounts are correctly determined and whether they are correctly entered in the accounting register.
After checking the bank statements and reconciling them with the entries in the order journals, statements, the reversal entries are examined and restored by analyzing the content of the primary documents that were the basis for these entries.
can be classified bank violations as follows:
1. misappropriation of cash received from the bank. The form of manifestation of the violation is non-receipt of the amounts received from the bank;
2. incomplete reflection in the accounting of operations on the current account in order to conceal or embezzle funds. The form of manifestation is the exclusion from accounting of amounts received from the bank with the simultaneous exclusion of approximately the same amount of receipts to the current account;
3. incorrect arithmetic calculation of totals in accounting registers. The form is the same;
4. transfer of funds to suppliers on the basis of their accounts with a text of dubious type or content. There is an assignment of the received money to production costs, instead of cash;
5. transfer of accounts payable of an accountable person from a current account through a bank. There is an appropriation by officials of debts of previous years.
Accountable amounts. Abuse of imprest amounts is usually accompanied by violations established order issuance of advances to accountable persons, approval of advance reports. The methodology for studying transactions with accountable amounts depends on the nature of the committed abuses. Thus, the illegal issuance of an advance against the report is established by an expert accountant by comparing the contents of the advance report and the relevant administrative documents. Comparison of the dates of issuance of advances and the provision of reports on their spending and the dates indicated on the documents attached to them. The illegal advance payment of workers and employees on account of wages, the expert accountant establishes by checking the records by accountable persons, comparing the data in the wage journals (No. 10), for issuing amounts for the report (No. 11), and also further on personal accounts, cash book data, as well as data in payrolls, payrolls.
The facts of providing false evidence are revealed as a result of the analysis of all primary documents, also by comparing the date of receipt of the advance with the dates of acquisition from the accountable amounts. When one accountable person transfers the amount of the advance or part of it to another person, the expert accountant must analyze the movement of the accountable amounts for both advances. Undocumented write-off of issued advances is revealed by comparing the amounts of accounting entries for writing off expenses from accountable persons who received an advance according to the data of the journal-order with the data of advance reports and the documents attached to them.
Payroll research
The main types of abuse allowed in the calculation and payment of wages are:
1. repayment wages to the same persons for the same period. It arises for the same billing period and is most often issued for a temporarily working, temporarily disabled, on vacation or dismissed employee. To identify such cases, the expert needs to check the grounds for calculating wages (orders, sheets of temporary disability and time sheets), and then compare the amounts actually paid to the employee according to the statement with the amounts that should have been accrued to him taking into account illness or vacation. In order to hide unreasonably accrued wages in accounting, these amounts are not entered into personal accounts, and accounting entries for accruals are increased by the amount that is unduly entered in the payroll, therefore, the absence in personal accounts; data on the amounts paid according to the statement require the expert to conduct a study of the total amount of accrued wages according to the set of payroll statements;
2. increase in amounts payable according to the payroll after their receipt by the employee of the institution. In cases where employees are correctly accrued wages according to the payroll, but then change upwards after receiving it by the employee, then the expert accountant must completely check the correctness of the “Amount to be issued” column for each employee in the payroll, the results are compared with the amount of the outgoing cash warrant. The amounts in the cash book are compared with bank statements;
3. wrong count in the payrolls of the totals for the columns: total withheld and the amount to be issued.
Unreasonable payments are made by increasing the total amounts due for issuance according to the payroll,
can hide:
3.1. by including false payrolls in the journal-order No. 10 or adding the names of fictitious or dismissed employees to the existing payroll;
3.2, abuses can be hidden by misrepresenting payroll totals and usually by increasing amounts payable and decreasing taxes withheld. Identification of such violations is possible by arithmetic calculation of all indicators. Thus, in order to establish the facts and amounts of unjustified payments by the listed methods, the expert needs the following materials:
3.2.1. check the correspondence of the records of the same operations in different accounting registers, that is, the totals of the payroll and the totals that are included in the journal-order No. 10;
3.2.2. check the compliance of the amounts reflected in the payroll and the amounts reflected in the primary documents;
3.2.3. check the correctness of arithmetic calculations in all the above documents;
3.2.4. determine the difference between the amounts due and actually paid.
4. payment of unscheduled advances without further retention. Withdrawal of funds can also be carried out under the guise of issuing unscheduled advances that are not executed with the appropriate documents, personal accounts are not entered, and, as a result, are not withheld from subsequent wage payments. Issued and not withheld unscheduled advances can be hidden by overstating the total amount of withheld advances in the payroll with a simultaneous underestimation of the total amount of taxes withheld. In this case, the expert accountant must compare the amounts of advances issued to each employee on the payroll or on expense orders with the amounts on the payroll. Then, according to the statements, the amount of advances withheld should be calculated, the correct total should be established and the amount overwritten at the cash desk should be identified. If unreasonable payments were made by reducing the amount of taxes withheld, then the expert accountant should establish the correctness of the tax amounts and compare them with the amounts indicated in the payroll;
5. payment of deposited amounts not to the persons for whom they are intended. An expert accountant must compare the marks on the deposit of amounts with payroll records with entries in the book or cards of accounting for the deposited wages. Usually, abuses are hidden in accounting by affixing fake signatures in deposit cards or books, entering into an expenditure cash warrant, which is issued to the payroll, the amount of not actually paid wages, but due to be paid. In this case, the deposited salary is not credited to the cashier with attribution to the account of settlements with depositors, but is written off as an expense with attribution to the debit of account 70 “calculations for wages”;
6. Distortion of reporting indicators, which are the basis for receiving bonuses.
Study of operations for the movement of material assets, fixed assets and IBE
The main task in the study of transactions with material assets is to verify the documented validity and correctness of the reflection in the accounting of receipts and expenditures of materials, also to determine the amount of shortages or surpluses of material assets based on inventory materials, to establish the amount of damage caused to the institution (as I understand it, this is not only about Art. 120 of the Civil Code of the Republic of Belarus - MAX) material damage.
The study of operations related to the movement of material values depends on the way the abuses were committed.
Main:
- misjudgment or reassessment of fixed assets (carried out once a year). During the study, it is necessary to carefully check the change in the assessment of individual objects, which is allowed during re-equipment, reconstruction, as well as when an error is found in determining the initial cost. The correctness of the OS assessment is established according to the primary documents and cost calculations, and the conclusion of the technical expertise is also taken into account. Revaluation methods: direct count method, through indices and through currency. Coefficients are usually used - to check the correctness of their application, determining the replacement cost, reflecting the replacement cost in accounting documents;
- non-receipt of material values. The expert examines, first of all, audit reports, primary documents and accounting registers for paying for the acquisition of these valuables. Verification is carried out by mutual comparison of documents and accounting registers. At the same time, it is established whether the primary documents are correctly executed, whether they contain unspecified corrections, erasures, arithmetic errors, and whether their data correspond to the accounting ones;
- non-receipt material assets received from the liquidation of OS, IBE. In the event of the theft of valuables hidden by not posting materials received from liquidation, it becomes necessary to involve an expert in the relevant field of knowledge to determine the name and amount of material values that could be obtained during the liquidation of the OS, IBE. Based on this conclusion, the expert accountant compares the data on what materials and in what quantity should be received with the data reflected in the accounting records. The cost of unclaimed materials and the amount of material damage are determined;
- replacing expensive items with cheaper ones. Replacing objects over cheap addition the same name is made when the accounting is confused, the records in the accounting registers do not have sufficient detail, and in the analytical accounting there is no technical description of the objects, in these cases it is impossible to establish such a replacement according to the accounting data. It is established only on the basis of primary documents, according to which these values were credited. The expert accountant identifies this replacement on the basis of studies of the technical descriptions of objects in primary documents, analytical accounting cards, inventory sheets, and then, using the documents that are the basis for determining the price, the expert determines the difference in the cost of objects, taking into account their wear and tear and the amount caused to the institution damage;
- incorrect write-off of fixed assets, IBE, materials. When examining the correctness of write-offs from the balance of fixed assets, IBE, an expert accountant must make sure that there are relevant write-off acts and establish how the objects were used and written off. In doubtful cases, he must receive through the investigator or the court from the organization where the decommissioned material assets, documents or accounting registers with records of their use were transferred;
- creation of unrecorded reserves.
Conclusion of forensic accounting expertise
The conclusion of an expert accountant, its structure and content.
At the stage of generalization and implementation of the results of the examination, the grouping and systematization of materials obtained in the process of expert research is carried out, and a conclusion is drawn up. The structure and content of the conclusion must meet the requirements of the Instructions on conducting a forensic accounting examination (Ministry of Justice on December 30, 1996) (if someone finds it - tell me - MAX) and other regulatory documents.
Comprises 3 parts:
1. introductory.
Name of the organization, full name of the expert, number and date of the decision on appointment, cases and assignments, name of the body that appointed the examination, number and date of the assignment, date of receipt of materials. It also sets out the circumstances of the case that served as the basis for the appointment of the examination, gives the questions that are raised for resolution (the version is saved), the date of the appointment of the examination, the start and end time of the expert study, the date of the conclusion, the place of the examination, a warning about criminal liability. In the introductory part of the conclusion of the additional or repeated examination, in addition to the above information, information on the previous examination, the name of the expert institution, the full name of the expert, the number and date of the initial conclusion, the factual data established by the previous examination, the motives for the additional or repeated examination are reported;
2. research.
The process of expert research and its result on each issue put to the resolution of the examination, all objects of research, the methodology, the methods used are indicated, the scientific justification of the established facts is given, the regulations used to resolve the questions posed, the reasons for answering the questions on essentially not possible. If the expert is not satisfied with the questions posed, he has the right to formulate, edit or give explanations about how the question is understood by him in accordance with his special knowledge. When conducting an additional or repeated examination, the expert may not state the state of the objects, but make a reference to the relevant paragraphs of the previous opinion. When applied by an expert new methods, it is necessary to provide data on their reliability and make a link to their approbation.
This part contains graphs and tables reflecting the progress and results of intermediate calculations. If the materials are outside the text, then a link is made to them, and tables and graphs are drawn up in the appendix and are considered as an integral part of the conclusion.
Generalization of the results of the examination carried out as vilo, in zhu rnale-grouper ov ke research SBE:
The content of the research part of the conclusion should provide the investigator, the court, the persons participating in the case with unambiguousness in resolving issues and make it possible to determine its evidentiary value, effective (not to be confused with resolutive). It is compiled by an expert accountant for each of the questions posed for resolution in the form of a specific answer. The conclusion is signed by an expert accountant, and during the commission examination - by all members of the commission. If there are discrepancies in judgments, then each expert signs the conclusion made by him separately. The conclusions should not use the terms "negligence", "embezzlement", "embezzlement", "appropriation", etc., since, using such terminology, the expert goes beyond his competence, since he is not entitled to qualify actions in this way persons. It is necessary that each of the conclusions indicate the facts established by the expert, reflect whether these facts are related to the violation of any legal norms, and if related, then:
What normative act is violated;
For what period violations were revealed;
Who is responsible for this from an accounting perspective;
The amount of material damage;
Circumstances that contributed to the commission of this offense. In order to prevent falsification of the expert opinion, it is signed on each page, all erasures and technical corrections must be certified by the expert with a signature on the same page. The conclusion is drawn up in 2 copies: the first - to the one who appointed the examination, the second - to the one who conducted it. Based on the results of the re-examination, a copy of the expert opinion is made and sent to the expert (body) that conducted the previous examination. The relationship of the conclusion to other sources of evidence suggests that the conclusion should be:
Stated objectively, on the basis of special knowledge;
Directly related to other materials of the case;
Based on the study of all sources of evidence available in the case.
Act (certificate) on the impossibility of conducting an examination by him to give an opinion
An act (certificate) on the impossibility of conducting an examination by him to give an opinion is drawn up in those cases when the questions put to the expert go beyond his special knowledge and the materials received by the expert are insufficient for giving an opinion. If an expert accountant discovers issues that are beyond his competence, he is obliged to inform the investigator (court) who appointed the examination and proceed to the study of those issues that do not cause him doubts.
The act consists of 3 parts:
Introductory. The same as in the conclusion;
Motivational. The reasons for which it was impossible to give a conclusion are stated in detail;
Final. It is briefly indicated that it is impossible to give an answer to each question posed.
The act is drawn up in 2 copies, signed and certified by an expert. The first copy - to the appointer, the second - to the conductor.
Preventive activities of an expert accountant
Analyzing the documentation of the enterprise, the expert usually establishes poor-quality inventory and incorrect reflection of it in accounting, violation of the timing of the inventory, violation of the procedure for documenting the results of taking the actual availability, untimely execution of accounting documents, full or partial non-receipt, unreasonable write-off of material assets, various losses and natural loss, incorrect reflection in accounting of discounts, markups, non-compliance with cash discipline, the procedure for calculating and paying wages, shortcomings in control and audit work.
The preventive work of an expert accountant is carried out in 2 forms: procedural and non-procedural.
When carrying out preventive work in procedural form, factual data on the circumstances that contributed to the commission of offenses, reflects in the expert opinion in the form of an answer to the relevant questions (which regulations were violated and by which officials).
non-procedural nature is expert work on the generalization of expert, revision prevention to identify the most typical circumstances that contribute to the commission of offenses and the development preventive measures for their elimination.
Study of the state of accounting
The study of the state of accounting consists in establishing the compliance of accounting with the theoretical foundations and industry specifics, compliance with the main provisions and departmental instructions for organizing workflow, maintaining analytical and synthetic accounting, accounting and control organization.
Stages:
1. research and evaluation of primary documents, study of the regulatory framework;
2. research and evaluation of records in accounting registers;
3. study of all financial statements as a whole.
During the study, the following violations may be detected:
Drawing up documents not in the prescribed form;
Lack of an order to execute a transaction or an executive document;
The absence of the necessary annexes in the documents or the presence of discrepancies between the main document and the annex;
Discrepancies in different copies of the same document, erasures, etc.;
Preparation of consolidated documents without the presence of primary ones;
Drawing up accounting entries with violation of the standard correspondence of accounts;
Late preparation of accounting records.
When violations are detected, the expert is obliged to carefully analyze the content of the business transaction reflected in the document. Entries in the accounting registers are examined in the direction of establishing their correspondence with the data of primary documents. In this case, the expert accountant establishes:
opening and maintaining accounts that are not provided for by the plan, the lack of necessary entries in the books or cards of analytical accounting, turnover sheets and inconsistent entries on homogeneous business transactions in various accounting registers, the absence of analytical accounting on balance accounts for which its maintenance is mandatory, the presence of records in accounting registers , not confirmed by accounting documents, the presence of undeciphered expenses in the registers, incorrect calculation of the results and their transfer to another page, the presence of a credit balance on active and debit on passive accounts, the absence of previously existing registers.
When researching accounting reporting are revealed: the completeness of the reflection in the accounting of all economic and financial transactions that were committed in the reporting period, the correspondence of the data of analytical and synthetic accounting, the timeliness and completeness of the inventory.
Material damage (BONUS)
Under embezzlement is understood intentional illegal gratuitous appropriation of another's property or the right to property for mercenary purposes by theft, robbery, robbery, extortion, fraud, abuse of official authority, misappropriation, embezzlement or use of computer equipment.
Theft- secret theft of property.
Robbery- open theft of property.
Fraud- taking possession of property or acquiring the right to property by deceit or breach of trust.
Embezzlement by abuse of office- appropriation of property or acquisition of the right to property committed by an official using his official powers, in the absence of signs of misappropriation or embezzlement.
MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA
COURSE WORK
discipline "Accounting and analysis"
on the topic
(on the example of SHPK "Teplichny")
Bachelor Filippova Elena Borisovna
Direction 080100.62, course 3
Correspondence form of education, group 33.2.Zb.
Scientific director
Mishina Olga Vladimirovna
Saint Petersburg
MINISTRY OF EDUCATION AND SCIENCE OF RUSSIA
federal state budget educational institution higher education
"St. Petersburg State University of Economics"
Head department ______________________
(signature)
EXERCISE
for coursework preparation
bachelor Filippova Elena Borisovna
Work theme"Accounting and analysis of the results of financial and economic activities of the organization"
(on the example of SHPK "Teplichny")
The main issues to be developed (research):
1. Formation of information in accounting to determine financial results
2. Financial accounting of results from the main activity
3. Analysis of the results of financial and economic activities
Date of issue of the assignment ______________________________________________
Supervisor ____________________________________________________
The task was accepted for execution by ______________________________________
Bachelor's signature _______________________________________________
(full name)
Introduction
Chapter 1. Formation in accounting information to determine financial results
1.1. Principles of recognition of income and expenses
1.2. Formation of income and expenses of the organization
1.3. Economic characteristics of the organization
Chapter 2. Financial accounting of results from the main activity
2.1. Formation of financial results from the sale of products
2.2. Accounting for results from ordinary activities
2.3. Formation on the accounts of other income and expenses
2.4. Reflection in the reporting of financial results of activities
Chapter 3. Analysis of the results of financial and economic activities
3.1. Tasks and methods for analyzing the results of the organization's activities
3.2. Evaluation of the structure of financial results by type of activity
3.3. Factor analysis of the financial performance of the organization
Conclusion
Bibliography
Applications
Introduction
Currently, all organizations, regardless of their type, form of ownership and subordination, keep accounting records of property and business operations in accordance with the current legislation.
Due to the fact that accounting regulations are often changed and finalized, accountants should more carefully monitor changes made to regulations; and accept for accounting only such items of fixed assets that would meet the conditions for the acceptance of fixed assets that are prescribed in regulations, laws and other regulatory documents.
The main goal of the organization is to obtain the greatest profit from its core activities at normal production and sale costs of products (works, services). Analysis of the profit received by the organization is an important management tool. Income, expenses and financial results have a significant impact on the financial condition, solvency and well-being of the organization. Therefore, in modern conditions they are the main objects of the accounting system, internal control and management of organizations. Data on the financial position of the organization is its most important component. Such information is in the greatest demand among its various users and is necessarily taken into account when making any management decisions. Therefore, the reliability and objectivity of information on the financial position of organizations, as well as the possibility of obtaining it at any necessary time, are mandatory conditions in the practice of making managerial decisions in the course of their financial and economic activities.
Profit has always given rise to various relationships regarding its distribution between entrepreneurship and power - the state. Therefore, the taxation of profits has a powerful impact on the mechanism for generating information on financial results. Thus, in the modern practice of economic entities, there are two accounting systems, the main function of which - determining the financial result - is largely duplicated. At the same time, the relationship between the accounting and tax systems for the formation of financial results is very conditional. This gives rise to its own problems in the organization of accounting for financial results, expressed, first of all, in the absence of a centralized mechanism of restraint in the formation of information necessary for narrow groups of users.
Financial results are formed as a result of the sale of products (goods, works, services), fixed assets, inventory, intangible and other assets, as well as non-operating income and expenses. The importance of controlling the formation of financial results is properly organized at the enterprise their operational and accounting records.
Relevance chosen research topic is due to the fact that it is the process of selling finished products affects the formation of financial results. Based on the analysis of financial results, the planning of the enterprise's activities is carried out.
aim term paper is a study of accounting for financial results from the sale of finished products.
To achieve this goal, it is necessary to solve the following tasks:
Consider the process of generating income and expenses of the organization;
to study the formation of the financial results of the organization;
· research documenting product sales process;
· evaluate the economic - economic activities of the enterprise;
· reveal the impact of accounting policies on the formation of profits;
determine the procedure for calculating income tax;
Summarize the results of the study of the enterprise;
When writing a term paper, the theoretical developments of leading Russian and foreign scientists investigating the problems of accounting and analysis were used: Adams R., Ahrens A., Lobbek J., Montgomery R., Bychkova S.M., Danilevsky Yu.A., Kochineva Yu .Yu., Podolsky V.I., Proskuryakova A.M., Sokolova Ya.V., Suytsa V.I., Terekhova A.A., Sheremeta A.D. and others.
The regulatory framework was formed by Russian legislative acts, international and domestic accounting standards.
Subject coursework studies are financial results from the sale of finished products.
object research course work is an agricultural consumer cooperative "Teplichny". The main activity is the cultivation of high-quality environmentally friendly agricultural products in protected ground and its marketing.
Chapter 1. Formation in accounting information to determine financial results
1.1 Principles of recognition of income and expenses
An important point entrepreneurial activity is to determine the financial results for a certain period. In general, the accounting of financial results is reduced to three components:
1) reflection of information on income from economic and financial activities;
2) the formation of information on the costs that contributed to the receipt of these incomes;
3) comparing income and expenses and determining the financial result.
When forming financial results, material costs, depreciation, labor costs, etc. are not immediately considered as expenses of the reporting period. In the production process, these costs increase the value of work in progress and finished goods, are considered inventory costs and are considered as assets that should bring profit to the organization in the future.
Recognition of expenses as current expenses is possible only after the sale of products, the performance and acceptance of works or services in accordance with the principle of the temporal certainty of the facts of economic activity and the interconnection of income and expenses. Therefore, during the reporting period, manufacturing costs are not identical to cost of goods sold because there is a time gap between costs and their transformation into cost of goods sold.
General principles recognition in accounting of income and expenses of the organization are regulated by national accounting standards - Regulations on accounting "Income of the organization" (PBU 9/99) and "Expenses of the organization" (PBU 10/99). Consider the concept of income and expenses, their classification for the purposes of grouping in the accounting system.
Income is an increase economic benefits as a result of the receipt of assets (cash, other property) and (or) the repayment of obligations, leading to an increase in the capital of this organization, with the exception of the contributions of the founders.
Income is grouped in two directions:
1) income from ordinary activities;
2) other income.
Other income includes:
- income related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
- proceeds related to the provision for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property;
- receipts related to participation in the authorized capital of other organizations (including interest and other income from securities);
- profit received by the organization as a result of joint activities(under a simple partnership agreement);
- proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;
- interest received for the provision of the organization's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.
- fines, penalties, forfeits (received) for violation of the terms of contracts;
- assets received free of charge, including under a donation agreement;
- receipts in compensation for losses caused to the organization;
- profit of previous years, revealed in the reporting year;
- amounts of accounts payable and depositor's debts for which the limitation period has expired;
- exchange rate (positive) differences;
- amount of revaluation of assets;
- Other income.
The organization's expenses are recognized as a decrease in economic benefits as a result of the disposal of assets and (or) the emergence of liabilities, leading to a decrease in the capital of this organization, with the exception of a decrease in contributions by decision of the founders.
Expenses, like incomes, are grouped in two directions:
1) expenses for ordinary activities;
2) other expenses.
Other expenses include:
- expenses associated with the provision for a fee for temporary use (temporary possession and use) of the organization's assets;
- expenses associated with the provision for a fee of rights arising from patents for inventions and other types of intellectual property;
- expenses associated with participation in the authorized capital of other organizations;
- expenses associated with the sale and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products;
- expenses related to payment for services rendered by the credit institution;
- deductions to estimated reserves created in accordance with accounting rules, as well as reserves created in connection with the recognition of contingent facts of economic activity;
- payment by the organization of interest for the provision of funds (credits, loans) to it for use;
- fines, penalties, forfeits (paid) for violation of the terms of contracts;
- compensation for losses caused to the organization;
- losses of previous years recognized in the reporting year;
- the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect;
- exchange rate (negative) differences;
- amount of depreciation of assets;
- transfer of funds (contributions, payments, etc.) related to charity and non-productive activities;
- other non-operating expenses.
The above grouping is important for building a system of synthetic and analytical accounting of income and expenses, the choice of synthetic accounts, a system of sub-accounts and analytical positions.
The same types of income (expenses) of an organization may be recognized in one case as income (expenses) from ordinary activities, and in another - as other. The classification of income and expenses depends on the subject of the organization's activities. If the object of the organization's activity is participation in the authorized capital of other organizations, then income received in the form of dividends will be reflected as income from ordinary activities. In other organizations, dividends received are recognized as other income.
Other income also includes income arising as a consequence of emergency circumstances ( natural disaster, fire, accidents, etc.), which can be: insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc.
As part of other expenses, allocate expenses that arise as a consequence of extraordinary circumstances, which are usually the balance sheet value of uninsured property lost as a result of such events.
1.2 Formation of income and expenses of the organization
In the course of activity of the enterprise incomes, expenses and financial results are formed. Income is understood as an increase in economic benefits in the form of receipts of assets or a decrease in liabilities, which leads to an increase in the value of the enterprise's own capital (with the exception of its changes resulting from additional contributions from the owners). All incomes are divided into several groups:
· Income from operating activities is income from the sale of products and other operating income. Income from the sale of products (goods, works, services) is the total income, proceeds from the sale of products without taking into account the discounts provided, the return of goods sold and indirect taxes. Other operating income includes all income from operating activities, except income from product sales. These include, in particular: income from the sale of foreign currency; income from the sale of current assets (except for financial investments); income received from operating lease of assets; income from operating exchange rate differences on operations in foreign currency, the amount of fines, penalties, forfeits and other sanctions received for violation of business contracts; income from writing off accounts payable; reimbursement of previously written off assets (receipt of debts written off as bad), amounts of grants and subsidies received, and other income.
· Financial income is the income received in the process of investment and financial activities. These are, in particular, income from participation in capital and other financial income. Equity income reflects income received from investments in associates, subsidiaries or joint ventures. They provide for an increase in the investor's share in the net assets of the facility. Other financial income includes income arising from the financial activities of the enterprise. These include:
Dividends received;
Interest received;
Other income from financial transactions
· Extraordinary income includes income received by the enterprise in emergency conditions. These can be such incomes: compensation received from insurance organizations to cover emergency expenses, amounts transferred to the enterprise to finance losses from other sources (state bodies, legal entities and individuals, foreign financial entities, etc.).
Ensuring the activities of the enterprise involves the implementation of various costs. Enterprise expenses is a decrease in economic benefits in the form of disposal of assets or an increase in liabilities that lead to a decrease in equity (excluding a decrease in capital due to its withdrawal or division by owners.
All expenses of the enterprise are divided into two groups: expenses incurred in the course of normal activities, and expenses that are carried out during extraordinary events. In turn, losses from ordinary activities include: operating expenses, financial expenses, expenses from participation in capital, and other expenses.
Expenses from operating activities cover the expenses of the enterprise associated with the production and sale of products (core activity), as well as with operations to ensure them. Operating expenses include:
Production cost;
Administrative expenses;
Marketing expenses;
Other operating expenses
Financial expenses- these are the costs of the enterprise that arise as a result of the payment of interest and other payments related to the attraction of borrowed capital. They cover loan interest and other financial expenses. This is the interest payments accrued and paid for the use of bank loans. Other financial expenses include expenses related to the issue, maintenance and circulation of own securities, accrual of interest on loan agreements (except for bank loans), financial leasing.
Equity losses reflect the losses incurred by an enterprise from investments in associates, subsidiaries or joint ventures, their amount is calculated by attributing the total amount of losses or a decrease in the equity capital of an associate, subsidiary or joint firms with the enterprise's share in their authorized capital. At the same time, such expenses must not exceed the value of the financial investment. Losses or a decrease in the company's own capital may arise, in particular, in the case of revaluation of non-current assets and investments.
1.3 Economic characteristics of the organization
From the data in the table it can be seen that during 2012-2013 the activity of the Teplichny SHPK was unstable. The organization receives the bulk of its profits from the sale of finished products. In 2013, it amounted to 15,842 thousand rubles, which is 21,823 thousand rubles, or 42.1%
Chapter 2. Financial accounting of results from the main activity
2.1. Formation of financial results from the sale of products
At manufacturing enterprises, the purpose of reflecting business operations for the production and sale of finished products on accounting accounts is to identify the financial result (profit or loss) from the sale of products. Calculation of the financial result is made on a monthly basis on the basis of documents confirming the sale of products.
To summarize information on the sale of finished products, as well as to determine its financial results, account 90 "Sales" is intended. The credit of this account reflects the proceeds from the sale of products at selling prices, and the debit - the production cost of sales, commercial expenses, the cost of packaging paid in excess of the price of products, value added tax, excises and other expenses. Thus, the debit of account 90 "Sales" reflects the full actual cost of goods sold, taxes and deductions, and the credit shows the amounts presented to buyers for payment at selling prices.
At the end of the month, the debit and credit turnovers of account 90 "Sales" are calculated. By comparing the credit turnover with the debit turnover, the financial result from the sale of products (profit or loss) is revealed. If the credit of account 90 "Sales" turns out to be more than the debit, then a profit is received, which at the end of the month is completely written off to increase the profit of the enterprise.
In the event that the debit of account 90 "Sales" turns out to be greater than the credit, then a loss is received, which is written off to reduce the profit of the enterprise. In this case, the following entry is made in accounting:
Debit account 99 "Profit or loss", Credit account 90 "Sales"
The reflection of the loss from the sale of products by the above entry is provided for by the current instructions for use. Unfortunately, this methodology for writing off amounts of losses in practice sometimes leads to an erroneous overestimation of the volume of sales of products, which, in turn, distorts the taxable base for calculating taxes, fees and deductions, for which the base indicator is the volume of sales of products. In this regard, it would be more appropriate to reflect the loss from the sale of products as follows:
Debit account 90 "Sales"
Credit of account 99 "Profit or loss"
In this case, there is no overestimation of the volume of sales of products. In addition, uniformity is achieved when reflecting the financial result from the sale of products.
Production enterprises to account 90 "Sales" can open the following sub-accounts to reflect the individual components of the financial result from sales: 90-1 "Sales proceeds"; 90-2 "Cost of sales"; 90-3 "Value Added Tax"; 90-4 "Excises"; 90-5 "Export duties"; 90-6 "Sales tax"; 90-9 "Profit / loss from sales", etc.
Entries on the above sub-accounts are made accumulatively during the reporting year. At the end of each month, the sum of the totals of debit turnovers on subaccounts 90-2, 90-3, 90-4, 90-5, 90-6 are compared with the total of credit turnover on subaccount 90-1. The revealed result represents the profit or loss from sales for the month. This amount must be written off by the final turnover of the reporting month from account 90-9 to account 99 "Profit and Loss". In this case, synthetic account 90 "Sales" has no balance at the end of the month. However, all sub-accounts of this account have either a debit or credit balance, the value of which accumulates starting from January of the reporting year. At the same time, it must be borne in mind that by the end of the reporting year, there should not be any write-offs for all sub-accounts of account 90 "Sales".
In December of the reporting year, after writing off the financial result for the specified month, all sub-accounts opened to account 90 "Sales" (except sub-account 90-9) must be closed by internal entries to sub-account 90-9. As a result of the entries made, as of January 1 of the new reporting year, none of the sub-accounts will have a balance.
Thus, the above procedure for recording transactions on account 90 "Sales" allows not only to calculate the result from the sale of products (works, services) for the reporting month, but also provides the information necessary for the formation of cumulative data.
2.2 Accounting results from ordinary activities
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Accounting for income and expenses associated with the ordinary activities of the organization (sale of goods, finished products, works, services), and the formation of the financial result for these activities is carried out on account 90 "Sales". This account reflects the proceeds and cost of goods sold, products (works, services), in particular:
For the purposes of formation by the organization of the financial result of activities from ordinary activities, the cost of goods sold, products, works, services is formed on the basis of expenses for ordinary activities. At the same time, commercial and administrative expenses may be recognized in the cost of sold products, goods, works, services in full in the reporting year of their recognition as expenses for ordinary activities. The amount of proceeds from the sale of goods, products, performance of work, provision of services is reflected in the credit of account 90 "Sales" and the debit of account 62 "Settlements with buyers and customers". At the same time, the actual cost of goods, products, works, services sold is written off to the debit of account 90 “Sales” in correspondence with the credit of accounts 43 “Finished products”, 41 “Goods”, 44 “Sales expenses”, 20 “Main production”, etc. In organizations engaged in the production of agricultural products, during the year, until its actual cost is revealed, the planned cost of these products is written off to the debit of account 90 “Sales”. At the end of the year, the difference between the planned and actual cost of goods sold is written off to the debit of account 90 “Sales”. The planned cost of products sold, as well as the amount of differences, are written off to the debit of account 90 “Sales” (or reversed) in correspondence with those accounts on which these products were recorded. In organizations that carry out retail and keeping records of goods at sales prices, the credit of account 90 “Sales” reflects the sale value of goods sold in correspondence with accounts for cash and settlements (accounts 50, 51.62). According to the debit of account 90 "Sales", the book value of goods in correspondence with account 41 "Goods" is debited. At the same time, the reversal of the amounts of discounts (markups) relating to the goods sold in correspondence with account 42 "Trade margin" is carried out. The chart of accounts provides for a detailed reflection of income and expenses from ordinary activities by introducing separate sub-accounts to account 90 "Sales". To account 90 "Sales" sub-accounts can be opened:
Sub-account 90–1 “Revenue” takes into account receipts of assets (cash and/or other property) recognized as revenue. Sub-account 90-2 "Cost of sales" takes into account the cost of goods sold, products (works, services), for which revenue is recognized on sub-account 90-1 "Revenue". Subaccount 90-3 “Value Added Tax” records the amounts of value added tax due to be received from the buyer (customer) in correspondence with account 68 “Calculations on taxes and fees” (subaccount 68–1 “Calculations on value added tax price"). On sub-account 90-4 "Excises" the amounts of excises included in the price of excisable products (goods) are taken into account - in correspondence with account 68 "Calculations on taxes and fees" (sub-account 68-3 "Calculations on excises"). Organizations paying export duties can open a sub-account 90–5 “Export duties” to account 90 “Sales” to record the amounts of export duties. Sub-account 90–9 “Profit/loss from sales” is designed to identify the financial result (profit or loss) from sales for the reporting month. Entries on sub-accounts 90-1 "Revenue", 90-2 "Cost of sales", 90-3 "Value added tax", 90-4 "Excises" and are made accumulatively during the reporting year. On a monthly basis, by comparing the total debit turnover on subaccounts 90–2 “Cost of sales”, 90–3 “Value added tax”, 90–4 “Excises” and the credit turnover on subaccount 90–1 “Revenue”, the financial result (profit or loss) is determined from sales for the reporting month. This financial result is monthly (final turnovers) debited from sub-account 90–9 “Profit/loss from sales” to account 99 “Profit and loss”. Thus, synthetic account 90 "Sales" has no balance on the reporting date. At the end of the reporting year, all subaccounts opened to account 90 “Sales” (except for subaccount 90–9 “Sales profit/loss”) are closed by internal entries to subaccount 90–9 “Sales profit/loss”. In accounting, the general scheme for the formation of financial results from the sale of goods, products, works, services (excluding excises and customs duties) can be reflected in the entries indicated in table 2.1 Table 2.1 Reflection in the accounting register of forms of results from the sale
Thus, analytical accounting on account 90 “Sales” is kept for each type of goods sold, products, work performed, services rendered. In addition, analytical accounting for this account can be maintained by sales regions and other areas necessary for managing the organization. |
2.3 Formation in the accounts of other income and expenses
Sometimes even an experienced accountant with a long experience has doubts about attributing certain income and expenses to a certain item of performance indicators. Where to allocate income from the insurance company, how to designate the costs of carrying out corporate event? - arising, such questions very often deprive the accountant of rest.
Any business entity has income and expenses from ordinary activities. Ordinary activities are not what is written in the charter of the organization, as many people think, but those activities that are carried out constantly or at least quite often. Naturally, to a large extent, such activity should coincide with the statutory one, but, we emphasize, it is not equal to it. (Often, the charter lists much more (just in case) types of activities than the organization actually does on a regular basis.) All other operations related to the occurrence of income and expenses are reflected in the sub-accounts of account 91 "Other income and expenses". So, this account reflects two types of income: operating and non-operating. The former are associated with economic activity, but do not constitute its purpose; the second are caused by the consequences of such activities. The compilers of the instructions for the chart of accounts combined both operating and non-operating results into one category, but we will consider them separately. This is primarily due to the fact that in the financial statements these types of income and expenses are shown separately.
Let's see how this affects accounting.
1. First of all, these are incomes associated with the transfer of property for rent: as soon as the organization has a deadline for receiving rental payments, the accountant must make an entry:
Debit 76.3 "Calculations on due dividends and other income"
Loan 91.1 "Other income"
Thus, income arises not when the rent is received, but when the right to demand it arises. From this moment on, the landlord becomes the tenant's creditor until the obligations incurred are repaid by the latter.
2. If the owner granted the correspondent (client) the rights to use intellectual property, then income from such operations is reflected in a similar way. In this case, if the moment the obligation arises coincides with the moment of its repayment, the accountant will do the right thing if he nevertheless conducts through account 76.3 "Settlements on due dividends and other income" both the occurrence of the obligation and its repayment.
The same record scheme occurs in reflection:
a) income arising from participation in the authorized capital of other organizations, including all income from securities;
b) profits from joint activities;
c) interest received for money kept in banks or for loans granted.
Non-operating income forms a whole complex of quite diverse operations:
1. Our counterparties (correspondents) themselves recognized our rights to fines or penalties for breach of contract, or they were forced to recognize these rights by the court, or the court imposed a fine on them in favor of our organization.
In this case, as soon as the consent or obligation of the client to pay arises, the organization immediately receives income:
Loan 91.1 "Other income"
However, as a rule, settlements on claims should be considered as a disputed debt and claims against counterparties (clients), for example, against suppliers for improper delivery of goods, are recorded in the debit of this account. In this case, the entry was made:
Debit 76.2 "Calculations on claims"
Credit 60 "Settlements with suppliers and contractors"
In this case, the resulting receivable should be reserved:
Debit 91 "Other expenses"
Loan 63 "Provisions for doubtful debts"
And only after the decision of the court it will be possible to record:
Credit 91 "Other income"
This will balance the transaction before real payments are received:
Debit 51 "Settlement accounts"
These records show that in fact the enterprise had no income, but only compensation for previously incurred losses.
If the claim is not satisfied by the court, then the disputed receivables will be written off at the expense of the reserve:
Debit 63 "Reserve for doubtful debts"
Loan 76.2 Settlement of claims
And this will reflect the expense when it really arose.
2. Unclaimed accounts payable are now recognized as non-operating income. And if, for example, the debt to the supplier has not been repaid, then the accountant makes an entry:
Debit 60 "Settlements with suppliers and contractors"
Loan 91.1 "Other income"
The same occurs with unclaimed deposited wages:
Debit 76.4 "Settlements on deposited amounts"
Loan 91.1 "Other income"
Note: V Soviet time Income from unliquidated obligations was collected to the budget, and thus all obligations were fulfilled. Now the state does not interfere in such civil law relations.
Some income and expenses of the organization are recognized by it as related either to ordinary activities or to other income (expenses). These include:
1. Provision for a fee for temporary use (temporary possession and use) of their assets under a lease agreement.
2. Grant for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property.
3. Participation in the authorized capital of other organizations.
For accounting purposes, organizations independently classify income and expenses associated with these types of activities into the two above types, based on the nature of their activities, type of income, conditions of receipt, etc.
In many cases, the division of income and expenses into two types is not difficult. For example, income from ordinary activities would be:
a) for manufacturing enterprises - proceeds from the sale of products;
b) for trade organizations - proceeds from the sale of goods;
c) for transport organizations - revenue from the provision of transportation services, etc.
All these incomes should be reflected in the credit of account 90 "Sales". Expenses for ordinary activities are initially recorded in the debit of the cost accounting accounts (20 "Main production", 26 "General expenses", 44 "Sales expenses, etc.), from which they are subsequently debited to the debit of account 90 "Sales" If an organization is engaged only in leasing property or only investing in the authorized capital of other organizations, etc., it is clear that for it the income received from this is income from ordinary activities.
However, if some income and expenses are recognized as other income and operating expenses, respectively, then they are recorded on account 91 "Other income and expenses": income - on credit, and expenses - on debit. The financial result from these operations is also revealed on this account.
The explanations to account 91 "Other income and expenses" say that it is intended to summarize information on other income and expenses (operating, non-operating) of the reporting period, except for extraordinary income and expenses, or, in short, this account is used to record operating and non-operating income and expenses.
In order to recognize in accounting revenue other than revenue from ordinary activities, only three conditions must be met simultaneously (as opposed to five for revenue from ordinary activities):
the organization has the right to receive this revenue, arising from a specific contract or otherwise confirmed in an appropriate way;
· the amount of revenue 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 a specific transaction will increase the entity's economic benefits when the entity has received an asset in return, or there is no uncertainty as to whether the asset will be received.
When these three conditions are met, revenue from:
provision for a fee for temporary use (temporary possession and use) of their assets;
· provision for a fee for temporary use (temporary possession and use) of rights arising from patents for inventions, industrial designs and other types of intellectual property;
participation in the authorized capital of other organizations;
sale of fixed assets and other assets other than cash (except for foreign currency), products, goods;
interest received for the provision of funds for the use of the organization.
For accounting purposes, interest is accrued for each expired reporting period in accordance with the terms of the agreement.
Fines, penalties, forfeits for violation of the terms of contracts, as well as compensation for losses caused to the organization are recognized in the accounting report in the reporting period in which the court issued a decision on their recovery or they were recognized as a debtor.
Amounts of accounts payable and depositors, for which the limitation period has expired, are recognized in accounting in the reporting period in which the limitation period has expired.
The amounts of revaluation of assets are recognized in accounting in the reporting period to which the date as of which the revaluation is made refers.
All other receipts are recognized in accounting as they are formed (revealed).
2.4 Reporting financial performance
Statement of financial results - one of the main forms of financial statements (form No. 2 - this name has been used since 2012), which characterizes the financial results of the organization's activities for the reporting period and contains data on income, expenses and financial results in the amount of cumulative total since the beginning of the year before the reporting date. Starting from the reporting for 2012, the name "Profit and Loss Statement" has been changed - now it is called the "Statement of Financial Results", approved by Order of the Ministry of Finance of the Russian Federation dated July 2, 2010 No. 66n (as amended on 04.12.2012).
Form No. 2 reflects the amount of balance sheet profit or loss and individual components of this indicator:
Profit / loss from the sale of products;
operating income and expenses (positive and negative exchange differences);
income and expenses from other non-sales activities (fines, bad debts);
Also presented:
the costs of the enterprise for the production of sold products at full or production cost,
selling expenses, administrative expenses,
Net proceeds from the sale of products,
the amount of income tax, deferred tax liabilities (IT), assets (IT) and permanent tax liabilities (assets) (PNO (A)),
When compiling the report, the calculation of revenue and other income, as well as expenses, is made on an accrual basis, that is, revenue is accrued when consumers have obligations to pay for the products or services of the enterprise. Most often this happens at the time of shipment to the consumer of products or the provision of services, and is accompanied by the presentation by the buyer (customer) of the relevant settlement documents.
The statement of financial results is submitted in the set of annual financial statements by all legal entities, regardless of the applicable taxation system.
Individual entrepreneurs and other individuals engaged in private practice, as well as budgetary, credit enterprises and insurers are exempted from compiling a statement of financial results.
When generating a statement of financial results, the amount of revenue, and, accordingly, the financial result is calculated on an accrual basis. This means that revenue is shown at the time the buyer has an obligation to pay the debt.
When filling out the statement of financial results, the data of accounting registers for two calendar years- reporting and previous.
When reporting, negative (subtracted) values are written in brackets. The amounts in the columns are entered in thousands or millions of rubles, as you choose.
The income statement includes the following groups of information:
Revenues and expenses from core activities
income and expenses from other operations;
Calculation of the financial result taking into account the peculiarities of taxation.
The statement of financial results of SHPK "Teplichny" is presented in table 2.2.
Table 2.2
Report on financial results of SHPK Teplichny. Form number 2.
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Explain- |
Name of indicator 2 |
Per year Per year |
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13 y. 3 20 12 y. 4 |
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Revenue 5 |
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Cost of sales |
(299102) (255815) |
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Gross profit (loss) |
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Selling expenses |
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Management expenses |
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Profit (loss) from sales |
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Income from participation in other organizations |
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Interest receivable |
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Percentage to be paid |
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Other income |
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other expenses |
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Profit (loss) before tax |
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Current income tax |
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including permanent tax liabilities (assets) |
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Change in deferred tax |
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Change in deferred tax assets |
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Net income (loss) |
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Form 0710002 p. 2 |
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Explain- |
Name of indicator 2 |
Per year Per year |
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13 y. 3 20 12 y. 4 |
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FOR REFERENCE |
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The result from the revaluation of non-current |
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Result from other operations, not |
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Cumulative financial result of period 6 |
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Basic earnings (loss) per share |
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Diluted earnings (loss) per share |
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Supervisor |
accountant |
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(signature) |
(full name) |
(signature) (signature transcript) |
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Notes |
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1._The number of the corresponding explanation to balance sheet and income statement. |
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2._In accordance with the Regulations on accounting "Accounting statements of the organization" PBU 4/99, approved by the Order of the Ministry of Finance Russian Federation dated July 6, 1999 No. 43n (according to the conclusion of the Ministry of Justice of the Russian Federation No. 6417-PK dated August 6, 1999, this Order does not need state registration), indicators of individual income and expenses can be given in the income statement in the total amount with disclosure in the explanatory notes to the profit and loss account, if each of these indicators separately is not significant for the assessment by interested users of the financial position of the organization or the financial results of its activities. |
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3._The reporting period is indicated. |
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4._The period of the previous year, similar to the reporting period, is indicated. |
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5._Revenue is reflected net of value added tax, excises. |
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6._The total financial result of the period is defined as the sum of the lines "Net profit (loss)", "Result from the revaluation of non-current assets, not included in the net profit (loss) of the period" and "Result from other operations, not included in net profit (loss) reporting period". |
After examining the financial results of the SHPK Teplichny, we can conclude that the organization has a profit and in 2013 it is less than in 2012, due to a significant increase in cost.
The profit (loss) of the enterprise as a whole, for the entire period of activity, is also reflected in form 1 and form 4 under the item net profit.
The formation of the financial results of the enterprise is impossible without the appropriate organization of accounting for the income and expenses of the enterprise. The goal, consideration of the formation of accounting for the financial results of the enterprise SHPK "Teplichny" and their reflection in the reporting, is disclosed, since the study identified the sources of income and expenses of the enterprise SHPK "Teplichny", revealed the financial result of the enterprise in the form No. 2 of the enterprise's reporting (Gains and losses report).
Having studied the components of the subject of research, it can be concluded that
during 2012-2013, the activities of the Teplichny SHPK were unstable. The organization receives the bulk of its profits from the sale of finished products. In 2013, it amounted to 15,842 thousand rubles, which is 21,823 thousand rubles, or 42.1%
less than in 2012. It should also be noted that other income in 2013 compared to 2012 increased by 2224 thousand rubles, or by 338.6%.
Attention is drawn to the growth in the cost of sold finished products and services by 16.9% or by 43,287 thousand rubles compared to 2012. It should be noted that the increase in cost on average did not contribute to the decrease in net profit.
In 2013, there is a decrease in sales profit compared to 2008 from 42,174 thousand rubles. up to 16334 thousand rubles. This could be caused by an increase in commercial expenses, in 2013 by 1,720 thousand rubles.
In general, the financial and economic activity of the agricultural consumer cooperative "Teplichny" is not financially stable. The enterprise develops and works insufficiently successfully, and, consequently, is not sufficiently profitable and competitive.
Chapter 3. Analysis of the results of financial and economic activities
3.1. Tasks and methods for analyzing the results of the organization's activities
Analysis (from Greek analysis - decomposition) - method scientific research phenomena and processes, which is based on the study constituent parts, elements of the system under study.
IN literary sources there are different approaches to the definition of what is the subject of analysis of financial and economic activity. The simplest (and the most developed in the era of socialist management) approach implies that the subject of analysis is the use by the enterprise of its material and labor resources in terms of fulfilling production plans “laid down from above”. A broader approach refers to the scope of the analysis of financial and economic activity all business processes, including production planning at the enterprise itself and the assessment of the effectiveness of the use of all resources, including financial ones.
The content of the analysis of financial and economic activity is a deep and comprehensive study of economic information about the functioning of the analyzed business entity in order to make optimal management decisions to ensure the implementation of the enterprise's production programs, assess the level of their implementation, identify weaknesses and intra-economic reserves.
The analysis should be a comprehensive study of the effect of external and internal, market and production factors on the quantity and quality of products manufactured by the enterprise, the financial performance of the enterprise and indicate possible prospects for the development of further production activities of the enterprise in a certain area of management.
In the conditions of competition and the desire of enterprises to maximize profits, the analysis of financial and economic activities is an integral function of management. This aspect of company management is becoming the most significant at the present time, since the practice of market functioning shows that without an analysis of financial and economic activity, an enterprise cannot function effectively.
Analysis financial condition not only managers and relevant services of the enterprise are involved, but also its founders, investors - in order to study the efficiency of the use of resources; banks - to assess lending conditions and determine the degree of risk; suppliers - for timely receipt of payments; tax inspections - to fulfill the plan for the receipt of funds to the budget, etc. In accordance with this, the analysis is divided into internal and external.
Internal analysis is carried out by the services of the enterprise, its results are used to plan, control and predict the financial condition of the enterprise. Its goal is to ensure a regular flow of funds and place own and borrowed funds in such a way as to obtain maximum profit and exclude bankruptcy.
External analysis is carried out by investors, suppliers of material and financial resources, regulatory authorities on the basis of published reports. Its goal is to establish the possibility of a profitable investment in order to maximize profits and eliminate losses.
External analysis has the following features:
- a set of subjects of analysis, users of information about the activities of the enterprise;
- variety of goals and interests of the subjects of analysis;
- availability of standard methods, accounting and reporting standards;
- Orientation of the analysis only to external reporting;
- limited analysis tasks when using only external reporting;
- maximum openness of the results of the analysis for users of information about the activities of the enterprise.
Directions of financial analysis for each external user of financial and analytical information of a commercial organization allow them (users) to focus their efforts in the selection of partners, investors, borrowers on the most important issues of assessing the results of their financial and economic activities in order to avoid miscalculations, omissions and losses due to inefficient use financial resources.
As you know, an enterprise is a complex formation, consisting of partner groups that are in close mutual communication. Among partner groups it is possible to allocate main and non-main ones.
The main partner groups are interested in the success of the enterprise, since their well-being is directly dependent on this.
Non-main partner groups include groups indirectly interested in the success of the enterprise - insurance companies, audit and law firms, etc.
To ensure the positive activity of the enterprise, management personnel must, first of all, be able to realistically assess the financial condition of their enterprise and the state of existing and potential counterparties.
The purpose of economic analysis is to optimize the position of the company in the core market; improvement of financial and economic indicators of activity and professional rating of the company.
Content of economic analysis:
- study of economic phenomena, factors and causes that caused them;
- an objective assessment of the effectiveness of production and economic activities;
- scientific substantiation of plans, control of their implementation, identification of on-farm reserves;
- development of measures to improve work efficiency Tasks of economic analysis:
- scientific substantiation of current and prospective business plans and control over their implementation;
- assessment of the effectiveness of the use of production factors;
- identification and measurement of internal reserves;
- substantiation of the optimality of managerial decisions.
The implementation of economic analysis is carried out in accordance with the principles:
- consistency (economic processes are considered as interrelated phenomena and elements);
- integrity (the unity of individual factors and elements of production and economic activity);
- complexity (the need to consider the full range of factors affecting the performance of the organization).
Evaluation of economic processes is carried out according to quantitative and qualitative indicators.
Quantitative indicators measure the economic phenomenon in absolute, relative, average values; qualitative indicators reflect the economic content or effectiveness of an economic phenomenon.
The techniques and methods of analyzing financial and economic activity used in economic analysis are a system of epistemological categories, scientific tools and regulatory principles for studying the financial activities of enterprises.
There are various classifications of economic analysis methods. The first level of classification is distinguished: non-formalized; formalized methods of analysis.
Non-formalized methods - based on the description of analytical procedures at the logical level, and not on strict analytical dependencies. These are methods expert assessments, scenarios, morphological, comparisons, etc. The use of these methods is characterized by a certain subjectivity, since great importance have intuition, experience and knowledge of the analyst.
Formalized methods - they are based on fairly strict formalized analytical dependencies. Dozens of these methods are known. Let's list some of them.
Classical methods of economic activity analysis and financial analysis: chain substitutions, arithmetic differences, balance sheet, isolation of the isolated influence of factors, percentage numbers, differential, logarithmic, integral, simple and compound interest, discounting.
Traditional methods of economic statistics: average and relative values, grouping, graphical, index, elementary methods of processing time series.
Mathematical and statistical methods for studying relationships: correlation analysis, regression analysis, analysis of variance, factor analysis, principal component analysis, covariance analysis, object-period method, cluster analysis and other methods.
Economic methods: matrix methods, harmonic analysis, spectral analysis, methods of the theory of production functions, methods of the theory of input-output balance.
Methods of economic cybernetics and optimal programming: methods of system analysis, machine simulation method, linear programming, non-linear programming, dynamic programming, convex programming, etc.
Operations research and decision theory methods: graph theory methods, tree method, Bayesian analysis methods, game theory, queuing theory, network planning and management methods.
Of course, not all of the listed methods can be directly applied in the framework of financial analysis, since the main results of effective analysis and financial management are achieved with the help of special financial instruments, nevertheless, some of their elements are already being used.
To make decisions on enterprise management, constant business awareness on relevant issues is needed, which is the result of the selection, analysis, evaluation and specification of the initial information. Therefore, an analytical reading of the original data is necessary.
Basic principle analytical reading financial statements is a deductive method, i.e. From general to specific. In the course of such an analysis, a logical sequence of economic factors and events, their direction and strength of influence on performance results are produced.
The practice of financial analysis has already developed the basic methods for analyzing financial statements. Main methods:
- horizontal (temporal) analysis - comparison of each reporting position with the previous period;
- vertical (structural) analysis - determination of the structure of the final financial indicators identifying the impact of each reporting position on the result as a whole;
- trend analysis - comparing each reporting position with a number of previous periods and determining the trend, i.e. the main trend of the indicator dynamics, cleared of random influences and individual characteristics individual periods. With the help of the trend, possible values of indicators are formed in the future, and, therefore, a prospective predictive analysis is carried out - analysis of relative indicators (coefficients) - calculation of the relationship between individual positions of the report or positions different forms reporting, determination of interrelations of indicators; - comparative (spatial analysis) - this is both an on-farm analysis of summary reporting indicators for individual indicators of a company, subsidiaries, divisions, workshops, and an inter-farm analysis of the indicators of a given company with those of competitors, with average industry and average business data;
- factor analysis - analysis of the influence of individual factors (reasons) on the performance indicator using deterministic research methods. Moreover, factor analysis can be both direct (analysis itself), when the effective indicator is divided into its component parts, and reverse (synthesis), when its individual elements are combined into a common effective indicator.
The proposed methodology for analyzing the financial condition is intended to ensure the management of the financial condition of the enterprise and the assessment of financial stability in a market economy. It includes elements common to both external and internal analysis.
Along with absolute indicators that characterize various aspects of the financial condition, financial ratios are also used. The financial ratio is a relative indicator of the financial condition. They are divided into distribution and coordination coefficients. Distribution coefficients are used in cases where it is necessary to determine what part one or another absolute indicator is from the total of the group of absolute indicators that includes it. These ratios are mainly used in preliminary analysis.
The coefficients of coordination are used to express the relationship of essentially different absolute indicators of financial condition.
3.2 Evaluation of the structure of financial results by type of activity
The analysis of financial ratios consists in comparing their values by periods. As basic values, indicators of the base period of a given economic entity can be used.
Special financial ratios, the calculation of which is based on the existence of certain relationships between reporting items, are called financial and operational indicators. They allow you to realistically assess the position of a given economic entity.
The analysis of financial ratios is carried out according to following groups:
- analysis of financial stability;
- solvency analysis;
- analysis of asset turnover;
- profitability analysis.
Financial ratios characterize the proportions between different reporting items. The advantages of financial ratios are the simplicity of calculations and the elimination of the influence of inflation.
It is believed that if the level of actual financial ratios is worse than the comparison base, then this indicates the most painful places in the enterprise's activities that require additional analysis. True, an additional analysis may not confirm a negative assessment due to the specificity of specific conditions and features of the business policy of the enterprise. Financial ratios do not capture differences in accounting methods, do not reflect the quality of the constituent components. Finally, they are static in nature. It is necessary to understand the limitations that their use imposes and treat them as an analysis tool.
Another approach to the analysis of financial results, based on the methodology of the break-even point of production, is proposed by Kerimov V.E. and Rozhenetsky O.A. CVP - analysis). Accountants, auditors, experts and consultants can use this method to give a deeper assessment of financial results and more accurately justify recommendations for improving the performance of the enterprise.
The key elements of CVP analysis are:
- Marginal income;
- Threshold of profitability;
- Production leverage;
- Marginal margin of safety.
Marginal income is the difference between the company's sales revenue and the sum of variable costs.
The value of marginal income shows the contribution of the enterprise to cover fixed costs and profit.
There are two approaches to determining marginal income:
- revenue minus all variable costs, that is, all direct costs and part of overhead costs (overhead costs), depending on the volume of production;
- the amount of marginal income is equal to the sum of fixed costs and profits. enterprises.
Average contribution margin is the difference between price and average variable costs, it shows the contribution of a unit of product to covering fixed costs and making a profit.
The rate of marginal income is the share of the value of marginal income in the proceeds from sales (for an individual product) the share of the average value of marginal income in the price of the goods.
The threshold of profitability is an indicator characterizing the volume of sales of the enterprise, at which the revenue of the enterprise is equal to all its total costs.
Three methods are used to calculate the profitability threshold:
- graphic;
- method of equations;
- method of marginal income.
Equation method:
The profit of the enterprise is equal to revenue minus the amount of variable and fixed costs.
Detailing the procedure for calculating the indicators of the formula:
Profit = (Price per unit x number of units) - (variable cost per unit x number of units) - fixed costs
Margin Method:
Break-even point = (fixed costs)/(rate of contribution margin).
Production leverage (lever) is a mechanism for managing the profit of an enterprise based on optimizing the ratio of fixed and variable costs, with its help it is possible to predict a change in the profit of an enterprise depending on changes in sales volume.
The lower the share of fixed costs in the total cost of the enterprise, the less the amount of profit changes in relation to the rate of change in the company's revenue.
The value of the marginal margin of safety shows that if, due to the market situation, revenue decreases by less than a given value of the marginal margin of safety, then the company will make a profit, but if more, it will be at a loss.
The ability to invest capital in such a way that the resulting rate of return on invested capital is higher than the current lending rate is called the “capital speculation advantage” in Western economics. It lies in the fact that you need to borrow as much as creditors will allow and then ensure that the rate of return on equity increases by the amount of the difference between the achieved rate of return on invested capital and the rate of interest paid on loans. The loss will be in the event that the organization receives a profit less than the cost of borrowed capital. This is the meaning of the concept of financial leverage.
The targets of the financial analysis being carried out depend on who conducts it: managers, tax authorities, owners (shareholders) of the enterprise or its creditors.
It is important for the tax authority to answer the question of whether the enterprise is capable of paying taxes. Therefore, from the point of view of the tax authorities, the financial situation is characterized by the following indicators:
– balance sheet profit;
– return on assets = book profit as a % of the value of assets
– sales profitability = balance sheet profit as a % of sales revenue;
- balance sheet profit per 1 ruble means for wages.
Based on these indicators, the tax authorities can also determine the receipt of payments to the budget in the future.
Banks should receive an answer to the question about the solvency of the enterprise, that is, about its readiness to return borrowed funds, liquidate its assets.
Enterprise managers are primarily interested in resource efficiency and enterprise profitability.
the main objective financial activity is reduced to one strategic task - to increase the assets of the enterprise.
3.3 Factor analysis of the financial performance of the organization
Currently one of important points The functioning of any organization is the planning of its activities. And any planning is impossible without factor analysis of performance results. Therefore, the factor analysis of the financial results of the organization is becoming increasingly important and relevant in the modern economy. Since a competent and timely analysis of financial results makes it possible to increase the validity of planning, as well as to assess the reliability of accounting and the efficiency of control, and as a result, ensure the efficiency and uninterrupted operation of the organization. Factor analysis is the determination of the influence of factors on the result, this is one of the strongest methodological solutions in the analysis of the economic activity of companies for decision making. For managers - additional argument, an additional "angle of view".
The expediency of applying factor analysis. As you know, you can analyze everything and ad infinitum. It is advisable at the first stage to implement an analysis of deviations, and where necessary and justified - to apply the factorial method of analysis. In many cases simple analysis by deviations is enough to understand that the deviation is “critical”, and then it is not at all necessary to know the degree of its influence.
The main tasks of factor analysis:
1. Selection of factors determining the studied performance indicators;
2. Classification and systematization of factors in order to provide an integrated and systematic approach to the study of their impact on the results of economic activity;
3. Determination of the form of dependence between factors and performance indicators;
4. Modeling the relationship between factors and performance indicators;
5. Calculation of the influence of factors and assessment of the role of each of them in changing the performance indicator;
6. Working with the factor model. Method of factor analysis.
In the general case, the following main stages of factor analysis can be distinguished:
· Setting the goal of the analysis.
· Selection of factors that determine the studied performance indicators.
· Classification and systematization of factors in order to provide a comprehensive and systematic approach to the study of their impact on the results of economic activity.
· Determination of the form of dependence between the factors and the performance indicator.
· Modeling the relationship between performance and factor indicators.
· Calculation of the influence of factors and assessment of the role of each of them in changing the value of the effective indicator.
· Work with the factor model (its practical use for managing economic processes).
The selection of factors for the analysis of a particular indicator is carried out on the basis of theoretical and practical knowledge in a specific industry. In this case, they usually proceed from the principle: the larger the complex of factors studied, the more accurate the results of the analysis will be. At the same time, it must be borne in mind that if this complex of factors is considered as a mechanical sum, without taking into account their interaction, without highlighting the main determining ones, then the conclusions may be erroneous. In the analysis of economic activity, an interconnected study of the influence of factors on the value of effective indicators is achieved through their systematization, which is one of the main methodological issues of this science.
An important methodological issue in factor analysis is to determine the form of the relationship between factors and performance indicators: functional or stochastic, direct or inverse, rectilinear or curvilinear. Here the theoretical and practical experience, as well as methods for comparing parallel and dynamic series, analytical groupings of initial information, graphic, etc.
Economic performance modeling is also difficult problem in factor analysis, the solution of which requires special knowledge and skills.
The calculation of the influence of factors is the main methodological aspect in the analysis of economic activity. Many methods are used to determine the influence of factors on the final indicators.
As you know, the change in profit from the sale of products depends on changes in the following factors:
· Sales volume;
· Implementation structures;
Selling prices for products sold;
· Prices for raw materials, materials, fuel, tariffs for energy and transportation;
· Level of expenses of material and labor resources.
With its resources, the organization expects to receive desired result. But in practice it is not always real result turns out to be desirable. To avoid such a situation, it is advisable to carry out a factor analysis of financial results when planning your activities, with the help of which you can more accurately predict your activities.
As it was found out, the role and importance of factor analysis is essential and necessary. So, with the help of analysis, the management of the organization can make the right, effective, as well as timely decision. With the help of economic analysis of the results of economic activity, the enterprise develops a specific strategy and tactics for the development of production, identifies and evaluates reserves for profit and profitability growth, and also finds ways to mobilize them.
Conclusion
The value of accounting for cash transactions, as well as the analysis of cash flows, is of great importance for the organization and is interconnected with the state of settlements with customers. Further relations of the enterprise with other organizations, the timeliness of payment by buyers for goods affects not only cash transactions, but also the financial result of the activity. They have a direct impact on the financial result of the organization, and on its stable operation.
The financial result is the most important indicator of the enterprise. The formation of the financial result comes from several components, one of which is the result of the sale of goods and services, as well as from the operations that make up the economic activity of enterprises. For an objective assessment of the financial and economic activities of the enterprise, a study of accounting for its financial results is carried out.
To meet the general needs of interested users in accounting, information is generated on the financial position of the organization, the financial results of its activities and changes in its financial position.
Information about an entity's financial performance is required to evaluate the potential changes in resources that the entity is likely to control in the future in predicting the ability to generate cash flows from existing resources while justifying the efficiency with which the entity can use additional resources.
On the basis of the conducted research of a trading organization, the following can be made: conclusions:
There are cases of errors in crediting received funds and confusion in payments of third parties, described;
Documents from the sales department are not provided to the accounting department in a timely manner, which does not help to reduce errors in accounting;
The consignment notes do not contain the buyer's signatures and seals;
The accounts receivable of the Teplichny SHPK, which expired in January 2012, were not written off;
The accounting policy does not provide for the creation of a reserve for doubtful debts.
In order to eliminate the identified shortcomings, the management of the organization can recommend:
Create a reserve for doubtful debts;
As one of the forms of influence on inaccurate payers, use the form of payment by payment requests-orders, which ensure the obligatory payment of the buyer if there are funds in his account;
Implement the software product 1C: Accounting 8.0. This will significantly save time for performing some typical operations and expand the functionality of automated accounting;
To the chief accountant to analyze compliance with the terms of contractual obligations by counterparties;
Implement an internal control system to eliminate errors in crediting received funds, confusion in payments and processing of primary documents and accounting registers.
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Application
State Economic University
Department of "Accounting and audit"
Filippova
Elena Borisovna
« Accounting and analysis
results of financial and economic
organization activities»
(on the example of SHPK "Teplichny")
Direction « Economy », 3 course
Scientific guide Doctor of Economics, prof. Mishina O.V.
Saint Petersburg
2014
The topic is immense, read more:
Accounting today has all the attributes advanced science- a specific subject area, conceptual apparatus, a set of methods for presenting data, but, nevertheless, interest in information generated in accounting makes it possible to judge the need to revise its scientific status, content and structure.
In the dissertation work, accounting is considered as an area of coordination between the interests of the state and business in the context of the globalization of the world economy. The study showed that globalization has led to the fact that many aspects of accounting as a scientific discipline and practice have also acquired an international dimension, while accounting has not yet been brought to a new level of methodology used in the global global system. It is necessary to follow uniform rules for accounting, calculation of financial results and preparation of financial statements, which will ensure sufficient transparency of reporting data, their understanding and unambiguous interpretation in the international context.
The theory of accounting as a set of diverse concepts, united by the laws and specifics of the requirements and goals of users of information, formed in accounting as a set of directions, trends and schools that explain the accounting process from their methodological positions.
The dissertation research has shown that state of the art theory of accounting does not meet the requirements of its reform
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vanity. First of all, the tasks adopted by the Concept for the Development of Accounting and Reporting in the Russian Federation cannot be solved by the methods adopted in theory. Accounting requires a revision of the goals, a reformulation of approaches to the presentation of the main theoretical provisions. Modern theory has not yet been able to find effective solutions to the pressing problems of accounting in the period of its reform in connection with the transition to IFRS. When developing accounting theory, information from new areas of economic life (stock market, insurance, investment, bankruptcy, etc.) is practically not taken into account, the problem of coordinating the heterogeneous interests of users of accounting information and the composition of such users has not been resolved. Existing accounting principles (assumptions and requirements) do not allow unambiguous interpretation of the results of the organization's economic activities in accounting.
In this paper, the process of convergence of accounting and reporting in Russia is considered both from theoretical and practical implementation.
The paper examines the definitions that exist in the economic literature, the concept of "convergence", and also determines that convergence in this dissertation is understood as the process of convergence of accounting and reporting systems by choosing (moving towards each other) IASB together with national regulatory authorities decisions accounting tasks that will ensure the preparation and presentation of understandable, comparable and reliable information in the financial statements. In addition, at work
the purpose of the convergence process is defined - the establishment of uniform rules for accounting
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Tersky accounting and presentation of financial information, which will lead to the development of uniform standards for the same problem.
The diversity of approaches to the convergence process is due to the variety of inconsistencies between IFRS and the national standards of different countries. The process of convergence should lead to two results: a reduction in discrepancies between existing standards and an improvement in the quality of financial reporting standards. Thus, the process of convergence should minimize the existing discrepancies and, at the same time, improve the quality of the accounting standards used on a global scale, maximizing the possibility of their comparability. The most important task for further dissemination of IFRS and raising their status is convergence (convergence) with other generally recognized accounting and reporting standards, primarily with US GAAP. An overview of the application of IFRS at the national level allows us to determine the following main features of the application: preparation and implementation of programs for the transition to IFRS by various countries: Japan, Canada, Kenya, France, New Zealand, South Africa and others; formation of institutions and supervisory bodies that ensure the implementation of IFRS and supervise their observance. Great importance for solving technical and strategic issues and problems is given to public opinion. In many countries, studies and reviews of the first results of the implementation of IFRS are being conducted, which allows us to talk about the complexities and features of the application of IFRS in various countries. Remains relevant
the issue of formation of a personnel training system. Among the key questions
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causing difficulties in the implementation of IFRS, as before, remain: fair value; financial instruments; lease (financial lease); income tax; preparation of financial statements in accordance with IFRS for the first time.
In the dissertation work, the goal was set and achieved to explore the theory and practice of the policy of convergence of international and Russian accounting standards. To do this, in the dissertation work, an analysis of the state of convergence was carried out in three areas:
methodological convergence;
normative (regulatory) convergence;
practical convergence.
In this regard, it cannot be confidently said that convergence in these areas has completely failed. Most of fundamental principles accounting, regulations approved and used by Russian enterprises. Problems arise when using the accepted rules in practice. Thus, proposals have been developed at three levels to facilitate the convergence of accounting systems.
At the methodological level, it is necessary to develop a single document of conceptual accounting principles, which will become the basis of the accounting and reporting system; give priority to principles.
At the regulatory level, it is necessary to adopt fundamental accounting regulations; distribute and legislate
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It is important to consolidate the functions and powers of the state and professional organizations. ¦ At a practical level, it is necessary to create a system for the implementation and enforcement of accounting legislation (quality control and a system of sanctions). The quality of accounting information should be controlled not only by internal/external auditors or specially appointed public authorities, but, above all, by the owners of the company. Today, this mechanism does not work due to the lack of interest in the financial statements of owners. The information presented in the financial statements cannot be considered reliable, therefore it is impossible to make management decisions on its basis. The task of convergence of Russian accounting standards with IFRS is defined as compliance with the principle of continuity. In Russia, over a long period of time, there were national traditions in the formulation of accounting, content and presentation of financial statements. In this regard, an important task is not the transition to IFRS, forgetting all the existing accounting traditions, but the study and application of the accumulated positive experience from the existing long-term practice. In this regard, it is correct to speak not about reforming Russian accounting, but about the competent use of innovations offered by IFRS.
13J
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