home Credit cards Diary of an accountant's pre-diploma practice, completed sample. How to write a report on an accountant's practice with an example

Diary of an accountant's pre-diploma practice, completed sample. How to write a report on an accountant's practice with an example

Hello, dear reader.

This article consists of the following sections:

How to count the days of practice
Then an example of filling out a diary pre-graduate practice
Lots of items to use when filling out your diary
Some important questions at the end of the article

If you don’t want to fill out the pre-diploma practice diary yourself - you can always order it at any student exchange - this is a fairly inexpensive job that will be done for you in a very short time.

To order a practice diary, I can recommend you to use any student work exchange, for example, author24 - simply because there are the most performers: https://author24.ru/

How to fill out a diary of pre-graduate (or industrial) practice as an economist? To fill it out you need to follow several steps:

Determine how many days the practice lasts (This is written in the training manual or in the order for practice, options: 2 weeks, 4 weeks, 8 weeks)
Put dates in your diary - from the first day to the last (except weekends).
Dates can be viewed using this service: .
That is, for each week in practice you will have 5 lines in your diary (Monday, Tuesday, Wednesday, Thursday, Friday).
Opposite each day you will need to write several tasks that you did. You will get something similar to the picture below. The supervisor will mark the completion. Usually the word “completed” is written there.
If in reality you were not in practice at all, you will have to invent points. There should be 3-5 of them in each cell.

I think the logic of filling out the diary is already clear to you. Below is a list of possible points and some important questions.

Getting to know the company as a whole
Getting to know the management of the enterprise and your immediate supervisor
Meeting the practice manager
Preparation of documents for arrival to practice
Signing an order for access to the enterprise
Completing safety training
Familiarization with the provisions on trade secrets
Signing documents on trade secrets
Corporate conduct training
Meeting the organization's employees
Familiarization with the organizational structure of the organization
Drawing up an organizational chart for company management
Familiarity with the activities of the organization as a whole
Assessing the scale of the company's work
History of the creation and development of the enterprise
Compilation brief description enterprises
Familiarization with the industry of the enterprise in Russia
Studying the legal aspects of the organization's activities
Study of regulations governing the operation of the enterprise
Drawing up an agreement for the provision of consulting services to a company client
Copying sales contracts and adjusting them for new clients
Answering telephone calls and providing telephone consultations
Accepting requests for service
Filling out invoices
Filling out invoices
Collection of reports on the operating activities of the organization
Studying the organization's archives
Copying and filing organization documents for archiving
Attendance at negotiations with suppliers
Participation in an operational meeting
Reconciliation of settlements with counterparties based on financial statements
Making changes to counterparties in the 1C: Enterprise program
Studying theory on the topic of work and report
Selecting sources for analysis
Listing apps
Compiling a bibliography
Preparation of applications with reporting
Drawing up tables with general indicators of the organization
Preparation and analysis of accounting documents
Preparing the analysis structure financial condition
Selecting sections for financial status
Checking collected documents for typos and other errors
Assessment of the dynamics and structure of the company’s property
Assessing the dynamics and structure of the company's capital
Main indicators of the economic condition of the organization
Main indicators of the organization's economic results
Assessment of key indicators of economic condition and economic results
Study of technical and economic indicators of the enterprise
Preparation of materials for analysis
Drawing up an analysis scheme
Selecting Analysis Sections
Studying the reporting forms used by the organization
Preparation of management reporting for analysis
Analysis of financial indicators economic activity enterprises
Grade economic security enterprises
Analysis of the enterprise's marketing activities
Conducting an analysis of competitors' prices and drawing up an explanatory note for the manager
Performing motion analysis Money, credit and settlement operations
Studying the staffing table of the enterprise and the organizational objectives of the company
Carrying out analysis finished products And inventories
Conducting an analysis of fixed assets and intangible assets
Conducting labor efficiency analysis and payment calculations
Estimation of depreciation of equipment at the enterprise
Participation in checking the completion of enterprise reporting
Preparation of initial data for an individual task
Communication with the manager about the mission and objectives of the organization
Study of the organization, main activities, composition and structure of the organization.
Studying regulatory documents regulating the activities of the organization, the types and content of constituent documents, the organizational and legal form of the enterprise, forms of ownership, types of statutory activities.
Constituent documents and main legal acts
Study of responsibilities and job descriptions employees of the organization.
Study of technical and economic indicators.
Familiarization with the procedure accounting.
Study of the organization of the system of payment and labor incentives.
Study of the organization's sales plans, study of planning standards, orders for organizing planning in the organization, methodological recommendations and orders.
Study of the main indicators used to evaluate the activities of the organization.
Assessment of the enterprise’s balance sheet (dynamics of accounts payable and accounts receivable, production inventories, finished products in warehouse, balance sheet currency, etc.)
Analysis of accounts receivable, study of our own, borrowed money, analysis of the formation of the organization's working capital.
Analysis of the organization's accounts payable.
Study of the procedure and mechanism of pricing (determining the cost) of goods sold.
PCs, programs and office equipment used in the work of the institution.
Work in the program “1C Enterprise 8.0” and “Client-Bank”.
Carrying out analysis financial stability enterprises
Assessing the liquidity of an enterprise
Conducting an assessment of the organization's solvency.
Studying the practice of relationships between the organization and banks and other credit institutions.
Study of payment and settlement procedures in force in the organization
State of settlement and payment discipline.
Study of payment forms used by the organization.
Participation in the preparation of primary documents (invoices, delivery notes)
Studying relationships with tax institutions, budgets of various levels, extra-budgetary funds.
Studying relationships with clients (suppliers and customers or buyers).
Participation in payment and settlement work.
Studying the procedure for the formation, development and approval of a product range
Studying the sources of goods receipt
Analysis of product range. Working with price lists.
Familiarization with the procedure for acceptance and delivery of goods, their documentation and types of vehicles used.
Participation in the preparation of primary documents.
Participation in the preparation of applications for the import of products from suppliers.
Studying work with suppliers to determine the price level for supplied goods.
Familiarization with the advertising activities of the enterprise
Participation in ordering promotional products, business cards, souvenirs for customers, etc.
Study of the organization of financial responsibility.
Studying the procedure for conducting inventories, collecting losses and shortages.
Conducting an assessment economic situation.
Income Statement Analysis
Analysis of the organization's equity.
Study of contracts between suppliers and buyers.
Work with primary documents and correspondence.
Studying the requirements for report formatting
Creating a report template
Drawing up the contents of the report
Preparation of a report on the internship
Checking the findings and official documents of the organization
Preparation of conclusions based on the analysis performed
Preparation of charts and graphs for the report
Determining areas for improving performance
Studying similar situations in other companies
Offering recommendations for improving the company's activities
Proposal of improvement measures
Preparation of a draft practice report
Filling out a practice diary
Obtaining characteristics of the practice manager from the enterprise
Submitting a report to the practice manager for review
Preparation of a final version of the practice report
Drawing up a practice report and submitting it to the practice manager for review.
Collection of documents, signatures and seals

Now a few important questions that arise when filling it out.

Is the practice diary strictly checked? No, not strictly. It simply describes what the trainee does every day at the internship site. What to check there. Check the practice report in more detail (more on that).
Is it possible to write immediately in it, without drafts? Yes, you can. Some students fill out this diary immediately before taking the test. Although if you have doubts, you can do it on a draft first. But this doesn’t make much sense.
And if every Monday an economist does the same thing, then you can write like this - the same thing every Monday? You can do the same thing, as long as it doesn’t catch your eye: use synonyms, change the order of points, and so on
Is it possible to write the same thing if it really is so? In principle, the same thing is possible. But, again, it’s better to be a little unique. For example: analysis of plan implementation = assessment of achievement of turnover goals.
Where to put stamps on the practice diary (Inzhekon). It is necessary to put three round seals of the company (as of spring 2013): on the title page(over the words “Head of practice from the enterprise”); in the description of a student from the internship site(in the lower right corner); in the review of the practice manager from the organization(also in the lower right corner).

You can ask your questions about pre-graduation practice for economic specialties in the comments to this post or in contact.

ST. PETERSBURG

HUMANITIES UNIVERSITY OF TRADE UNIONS

PRACTICE DIARY

(last name, first name, patronymic of the student intern)

Faculty Correspondence

Specialty: Economics and management at SCS enterprise

Group 3/05/1

at the practice site of ZAO "Pomeshchik", per. Chelieva 13, t. 336-28-85

(name of organization, address, telephone)

Head of practice from the enterprise Filippova A.A. t. 336-28-85

(last name, first name, patronymic, work phone numbers)

Saint Petersburg

	Short description work in a week
20.12.201024.12.2010	Familiarization with the Charter, activities and departments of the company. Familiarization with general organization accounting. Working with archives. Processing of primary documentation. Finding, eliminating and correcting errors.
27.12.201031.12.2010	Work in "1C: Trade and Warehouse". Accepting orders. Creation and processing of invoices. Registration of primary documents in 1C, reconciliation of mutual settlements with counterparties, control of document flow. Filling out primary documents, analytical and synthetic accounting registers in the warehouse, in the accounting department.
03.01.2011-07.01.2011	Help with working with archives. Processing of primary accounting documentation (invoices, acts), selection of documents for accounts.
10.01.201114.01.2011	Maintaining banking and cash transactions.Control over the status of current debt customer loans. Drawing up balance sheets and the procedure for reconciliation with synthetic accounting records.
17.01.201121.01.2011	Familiarization with maintaining a cash book, documentation of cash receipts and expenditures; drawing up incoming and outgoing cash orders; according to cash orders, preparation of a cash report. Acceptance of funds for deliveries using invoices. Accounting for monetary and credit settlement transactions.
24.01.201128.01.2011	Studying the procedure for concluding supply contracts for main types of products, developing price lists, operational accounting of contract implementation. Accounting for the implementation of business contracts with suppliers and customers.
31.02.20114.02.2011	Studying the procedure for pricing goods, the procedure for monitoring the correctness of prices, the procedure for filling out details in documents intended for monitoring prices. Checking invoices of prices, discounts and mark-ups on goods received and left from the warehouse.
07.02.201111.02.2011	Participation in the inventory of goods in the warehouse. Accounting for inventory results. Preparation of VAT calculations for goods sold at the enterprise, preparation of entries for accounting accounts in the relevant accounting registers.

Signature of the practice manager from the company ___________________________

CHARACTERISTIC

students

VI year correspondence department of the Faculty of Economics of St. Petersburg State Unitary Enterprise

Semenova Natalya Mikhailovna

(Full Name)

about completing educational organizational and economic practice.

The student underwent pre-graduation internship from December 20, 2010. until March 01, 2011 at the enterprise CJSC “Pomeshchik”, in the accounting department.

During the internship, the student became familiar with the activities of two departments, with the work of an accountant, and performed the functions of an assistant accountant.

On instructions from the management of the enterprise, she performed the following types of work: work with archives; processing of primary documentation; work in the program "1C: Trade and Warehouse"; control over the status of current debt on customer loans, etc.

She took part in conducting an inventory of goods in the warehouse and recording the inventory results.

Demonstrated excellent knowledge and practical skills in the field of finance.

She handled tasks and assignments conscientiously.

The discipline during the practice period is excellent.

In general, the results of educational economic practice can be assessed as “excellent”.

Head of the practice base,

Position: chief accountant

Signature ________________ Filippova A. A.

(last name, initials)

Date "01" Martha 2011

ST. PETERSBURG Humanitarian

UNIVERSITY OF TRADE UNIONS

REPORT

about undergoing industrial practice

1st group VI year students of the Faculty of Economics, correspondence department

specialty Economics and enterprise management

socio-cultural sphere.

Semenova Natalya Mikhailovna

(Full Name)

____________/Student's signature/

Saint Petersburg

Brief description of the enterprise CJSC "Pomeshchik".

The trading enterprise CJSC "Pomeshchik" is located in St. Petersburg at 13 Chelieva Lane. Today, CJSC "Pomeshchik" is engaged in wholesale and retail trade, organizes food supplies to stores, cafes, etc.

Taking into account the product specialization, CJSC "Pomeshchik" can be classified as a combined enterprise for the sale of food products, since it supplies food products of several groups, related in their consumer purpose.

The Pomeshchik enterprise carries out trading activities using the following methods of customer service:

1.trade through sales representatives;

2.sale of goods based on samples.

The main goal of society is to obtain maximum profit. Departments of the enterprise: wholesale and retail.

The main activities of the company are:

Trade and procurement activities;

Providing warehouse and freight forwarding services to organizations and citizens;

Acquisition and use of patents, licenses, know-how;

Carrying out currency, barter and other transactions;

Carrying out intermediary, agency, marketing and other activities.

During their studies, all accounting students undergo internships at specialized enterprises, the main goal of which is to acquire practical skills in their specialty. Upon completion, the student writes a report on the practical training. It is approved by the production manager, as well as a researcher at the educational institution where the future specialist is studying.

Report on the accountant's practical training

The grade a student receives after completing an internship directly depends on how correctly the report is compiled and formatted. The future accountant collects material, studies and systematizes it. Then, based on the information received and primary documents, he compiles a report. For the work of an accountant, the collection of basic information takes place in the accounting department of the enterprise, as well as in the financial and economic division.

The accountant's practice report is prepared in accordance with established requirements. It should be useful in the future use of the collected materials for writing thesis. The structure of the reporting document contains the following main sections:

Title page. Prepared in strict accordance with all GOST rules. At the top of the sheet the full name of the educational institution and department from which the student is sent to production is indicated. In the central part is the title of the work: “Report on industrial practice in accounting.” The name of the organization where the internship takes place is required. In the lower right part of the title page information about the student is entered: specialty, group and course number, full name.
Contents of the report. A table of contents of all sections of the document indicating the pages is drawn up on a separate sheet.

Introduction. This section indicates the relevance of the work being carried out, the purpose and tasks that were set and must be solved by the student during practical training in the organization.

The main part of the accounting report on the internship contains two mandatory subsections. The theoretical subsection includes general information about the enterprise, organizational structure, and basic accounting provisions. The financial and economic service of the organization is examined in particular detail, its subordination, personnel, and the main functions performed by each employee are indicated. All stages of accounting work should be presented and analyzed:
- accounting and movement of materials and goods in warehouses, registration of primary documentation for them;
- reflection of material accounting processes in accounting documents, recording them in the form of business transactions, assigning transactions to them in accordance with the chart of accounts;
- accounting of funds at the enterprise, correct registration payment documents: incoming and outgoing orders, reports of financially responsible persons, bank statements;
- carrying out business operations to account for fixed assets of an enterprise, calculating depreciation charges;
- calculation of various tax deductions to budgetary and extra-budgetary funds;
- determination of cost, calculation of basic costs;
- entering all business transactions carried out daily into the accounting records: maintaining a cash book, current account organizations;
- generation of final reports for the month, balancing.
The practical subsection includes specific calculations carried out by the student using the example of a separate area of accounting. For example, if the “wages” section is selected, then you should show how accruals are made based on documents received from other departments: time sheets, sick leave, vacations, orders for the enterprise about bonuses or penalties. The student must describe all business transactions on this topic with accounting entries. At the end of the practical section, it is required to show which total lines are transmitted to generate monthly reporting.
Conclusion. It is necessary to summarize the work done, describe how fully the tasks assigned to the student at the beginning of the internship were completed.
Applications. As supporting materials, the future accountant attaches to his work all the documents that he studied at the enterprise:
- extract from the Charter;
- chart of accounts;
- employee accrual and deduction card;
- reporting documentation.

This section may contain calculations carried out by the student during practice.

The application may contain enterprise reporting documentation

The diary is an integral part of production practice. It must be filled out daily, according to the sample. The manager enters tasks into the diary at the beginning of the day and marks them as completed at the end.

A diary, like a report, has a certain content. The future accountant draws up a title page, which indicates the place of practice (organization and division), its start and end date, position and full name. leader from the organization.

A sample form for filling out a diary includes the following sections:

topic or section of work performed;
department or unit where the internship takes place;
task start and end date;
notes and comments from the manager.

The following activities can be used as work performed in the report:

familiarization with internal regulations, study of enterprise safety precautions;
study of the Charter, organizational structure, information and documentary flows;
familiarity with monetary documents: cash orders, bank statements, payment orders;
familiarization with the main contractors of the enterprise, studying the correctness of registration settlement transactions with suppliers and contractors, drawing up reconciliation reports;
research of forms of remuneration, payroll;
study of fixed assets of the enterprise, calculation of depreciation;
preparation of quarterly and annual reports.

Scope of work and report formatting rules

The volume of reporting work on an accountant’s production practice should be about 30–35 sheets:

title page - 1 page;
table of contents - 1 page;
introduction - 1–2 pages;
main part -15–20 pages;
conclusion - 1–2 pages;
application - 5–7 pages.

The report is subject to certain requirements in accordance with GOST 2017. It contains instructions on the correct preparation of the report.

The materials of the reporting document are drawn up on A4 sheets (210*297 mm).
There are font requirements:
- the size of the letters of the main text should be 14 pt., the title letters should be in bold font size 16 pt., the letters of the subsection should be in bold font size 14 pt.;
- Printed text must be black, Times New Roman.
The following page indentations must be observed:
- left margin - 30 mm;
- right - 10 mm;
- upper and lower - 20 mm;
- paragraph indent - 1.25 cm.
The main text is aligned to the width of the page, all headings are aligned to the center of the sheet.
You must fill out the numbering on each page. All pages are accepted for calculation, including the title page, but no number is placed on it.
Tables and figures must have titles and numbers.
Non-standard abbreviations cannot be used.
If there are formulas in the text, they are formatted according to special rules. After the formula, a transcript is written indicating all its components. The formula is also numbered.
The report must contain references to the documents used.

While undergoing practical training in the accounting department of an organization, the student draws up a report. It contains the theoretical material he collected about the enterprise, and provides examples accounting documents and reporting. Every day, the student keeps a diary indicating the work he performs and the supervisor gives a grade. All this helps to consolidate theoretical knowledge and prepares the student for work.

Federal Agency for Education

State educational institution

Higher vocational training

Ryazansky State University them. S.A. Yesenina

Department of Economics

Department of Accounting and Audit

PRODUCTION PRACTICE REPORT

in accounting, Shuttle Firm LLC

Completed by a 3rd year student

(group No. 34 (based on secondary vocational education)

specialty "Accounting, analysis and audit"

Ryazan 2010

Review

about undergoing industrial practice

student Usich Natalya Aleksandrovna

Ushich Natalya Aleksandrovna was on industrial practice from November 23, 2009 to December 19, 2009 at Firm Shuttle LLC.

During the internship, she proved herself to be a responsible and hardworking employee, a very attentive and polite student, followed all the recommendations of the internship supervisor, and also fulfilled her plan, including: familiarizing herself with the internal documentation of the organization, constituent documents, staffing structure and organization of work; got acquainted with the nature and volume of core activities, the economy, financial situation and regulatory framework of activities in the market; completed all the practical tasks of the practice manager on the formation of information and analytical materials.

During her internship, she actively participated in the work of the economic department of the enterprise, participated in the inventory process and took part in the creation of a document archive. Showed excellent practical and theoretical skills. In general, the theoretical level of Natalya Aleksandrovna Ushich’s training and the quality of the work she performs can be assessed as excellent.

Head of the enterprise Milovzorova A.A.

CALENDAR AND THEMATIC PLAN

industrial practice

3rd year students (s/p) of the correspondence department

in accounting

(specialty “Accounting, analysis and audit”)

	Brief description of the work performed	date	Quantity	Note
1		23.11.09-25.11.09	3
2		26.11.09-27.11.09	2
3		28.11.09-29.11.09	2
4		30.11.09-16.12.09	17
4.1.	-fixed assets;	30.11.09	1
4.2.	-movement and sale of goods;	01.12.09-02.12.09	2
4.3.	- settlements with debtors;	03.12.09-04.12.09	2
4.4.	-Money;	05.12.09-06.12.09	2
4.5.	- sales expenses;	07.12.09-08.12.09	2
4.6.		09.12.09-10.12.09	2
4.7.	-settlements with suppliers and contractors;	11.12.09-12.12.09	2
4.8.	- tax calculations;	13.12.09-14.12.09	2
4.9.	-financial results.	15.12.09-16.12.09	2
5		17.12.09-18.12.09	2
6		19.12.09	1

Student ______________________

Practice Manager _____________________

DIARY

undergoing practical training

students Ushich Natalia Alexandrovna WELL 3

university RSU named after S.A. Yesenina GROUP 34

faculty Economics

department Accounting and Auditing

Place of internship Shuttle Firm LLC

Head of practice from the enterprise Milovzorova A.A.

Head of practice from the university _________________

date	Practice topic	Student workplace	Brief job description	Practice manager
23.11.09	Initial acquaintance with the organization, its structure, and the main functions of its divisions.	Purchasing department, accounting, warehouse, sales area.	Initial tour of the places where goods are stored and sold. Studying safety precautions. Familiarization with the responsibilities of accounting and warehouse workers.
24.11.09	Initial acquaintance with the organization, its structure, and the main functions of its divisions.	Accounting	Familiarization with the job responsibilities of warehouse and accounting workers.
25.11.09	Initial acquaintance with the organization, its structure, main functions of departments	Accounting	Study of accounting forms and methods, document flow diagrams
26.11.09	Studying the history of the development of the enterprise, familiarization with the charter of the enterprise and primary documentation.	Accounting, logistics department	Familiarization with the Charter of the enterprise and the history of the organization.
27.11.09	Studying the history of the development of the enterprise, charter and primary documentation.	Accounting, logistics department	Study of primary documentation.
28.11.09	Study of basic technical and economic indicators, dynamics of labor productivity.	Accounting	Studying the dynamics of labor productivity, equipment with fixed assets. Study of indicators of financial stability and solvency
29.11.09	Study of basic technical and economic indicators, dynamics of labor productivity.	Accounting	Familiarity with the legal regulation of the company.
30.11.09	Familiarization with accounting in an organization:	Accounting	Familiarization with accounting in an organization.
30.11.09	-fixed assets;	Accounting	Filling out the OS acceptance certificate, inventory card, drawing up accounting entries
01.12.09	-movement and sale of goods;	Accounting	Drawing up reports on account 41 “Goods”
02.12.09	-movement and sale of goods;	Accounting	Participation in inventory and output of results
03.12.09	- settlements with debtors;	Accounting	Study of the company's accounts receivable and payable
04.12.09	- settlements with debtors;	Accounting	Familiarization with the main documents for settlements with debtors
05.12.09	-Money;	Accounting	Studying the filling out of the cash book, issuing receipts and expenditure orders
06.12.09	-Money;	Accounting	Issuing payment orders, processing current account statements, filling out the accounting register for account 51
07.12.09	- sales expenses;	Accounting
08.12.09	- sales expenses;	Accounting	Filling out the accounting register for account 44 “Sales expenses”
09.12.09	- labor and settlements with personnel;	Accounting	Calculation of wages to employees of the enterprise
10.12.09	- labor and settlements with personnel;	Accounting	Calculation of Unified Tax, social insurance contributions
11.12.09		Accounting
12.12.09	-settlements with suppliers and contractors	Accounting	Filling out accounting registers for account 60 “Settlements with suppliers and contractors”
13.12.09	- tax calculations;	Accounting	Familiarization with the procedure for drawing up a UTII declaration
14.12.09	- tax calculations;	Accounting	Filling out accounting registers for account 68 “Calculations for taxes and fees”
15.12.09	-financial results.	Accounting	Study of the organization's income and expenses
16.12.09	-financial results.	Accounting	Filling out the balance sheet and chess sheet
17.12.09	Reporting, searching for ways to improve accounting	Accounting	Participation in the preparation of organization reports
18.12.09	Reporting, searching for ways to improve accounting	Accounting	Finding ways to improve
19.12.09	Registration of completion of internship, collection of documents.	Accounting	Collecting documents at the end of the internship and drawing up a report

Trainee signature ______________

INTRODUCTION

Industrial practice is an integral part educational process. During its completion, the student receives deepening and consolidation of knowledge and professional skills acquired in the learning process based on the study of practical situations. I chose the wholesale alcohol company Shuttle LLC as the base for my industrial practice.

The purpose of the internship is to form oriented aspirations in the chosen profession, to ensure the development of practical skills for independent activity in the specialty by:

a) duplication of positions of accountant and economist;

b) performing specific tasks: familiarization with the organization’s documentation on its history, status, constituent documents, staffing structure and organization of work;

Familiarization with the nature and volume of core activities, the economy, financial situation and regulatory framework of activities in the market;

Analysis of the management structure of the enterprise, organization of planning and accounting of work, personnel management, assessment of the effectiveness of management and marketing of the enterprise;

Analysis of economic indicators of work, features of the organization of work in accounting;

System information support enterprises used software products, measures to protect information on the corporate network;

Participation in the development of existing samples of enterprise documentation, applications, orders, plans, price lists;

Organization of document flow, its classification and registration, control and storage;

c) manifestations of personal initiative.

Firm Shuttle LLC is a wholesale alcohol organization, one of the largest in Ryazan, which has won great respect among many buyers of the city of Ryazan, as well as among its suppliers, having shown itself to be a serious and responsible company, always paying for goods on time, which has repeatedly proved its good intentions and capabilities regarding the development of promotion of goods on the consumer market, finding an approach to each of its customers, studying their needs and interests.

At Shuttle Firm LLC, the main accounting object is goods. Therefore, the focus of attention of accounting staff should be the correct organization of their accounting.

In wholesale trade enterprises, goods, together with means of labor and labor, provide the trade and technological process. The financial result of the activity of an economic entity depends on how optimally the issue of setting prices for goods is resolved.

Therefore, information about the composition, quantity, cost, movement of goods is necessary for any organization. It is important both for ensuring the safety of these assets, monitoring the movement of commodity mass, and for making timely management decisions

IN modern conditions Effective product management contributes to an increase in the share of sales in the market, increasing the impact of the created production potential, maintaining competitiveness, increasing profitability, and strengthening the financial condition of the enterprise.

And in turn they efficient use depends on a clear and rational organization of accounting commodity transactions.

The management of a trade organization is interested in monitoring the efficiency of individual structural units and the conscientiousness of employees fulfilling their assigned duties. This contributes to the safety of goods material assets, their rational use.

When writing this report, primary and consolidated accounting documents for accounting for goods, the balance sheet for 2007-2009 (Appendix 1,2), and profit and loss statements (Appendix 3,4,5) were used.

1. BRIEF ECONOMIC CHARACTERISTICS

LLC "FIRM SHUTTLE"

The object of my report on production practice is the wholesale trade enterprise Shuttle Firm LLC.

Shuttle Firm LLC was established in 2005 in accordance with the Civil Code and Federal Law of the Russian Federation No. 208-FZ dated December 26, 1993.

Society is legal entity and builds its activities on the basis of the Charter and the current legislation of the Russian Federation.

Legal and postal address: Russian Federation, 390000, Ryazan, Ryazhskoe highway, 20.

Authorized capital Shuttle Firm LLC amounted to 142 thousand rubles at the time of the Company’s creation. The Charter provides that the authorized capital may be increased by additional contributions participants, at the expense of profits from the activities of the Company and at the expense of the Company’s property.

Shuttle Firm LLC is commercial organization and the purpose of its activities is to expand the market for goods and services and make a profit.

The Charter provides for the following types of activities of the organization:

Wholesale trade of alcoholic products;

Retail trade of alcoholic products;

Making financial investments;

As well as carrying out other work and providing other services that are not prohibited and do not contradict the current legislation of the Russian Federation.

The Company carries out its activities on the basis of any operations permitted by law, including through the supply of goods, performance of work, provision of services on credit, provision of financial or other assistance as agreed by the parties.

For a more complete description of Shuttle Firm LLC, Tables 1-4 show its main technical economic indicators, which characterize the efficiency of the enterprise in all areas of its activities.

Main economic indicators of the activities of Shuttle Firm LLC

Table 1 (amounts thousand rubles)

According to Table 1, it is necessary to note a decrease in all of the given indicators, which indicates a deterioration in the economic situation of the organization. A particularly sharp deterioration in the condition can be noted in 2009. For example, such an indicator as sales profit decreased in 2009 compared to 2007 by 23.8%, and compared to 2007 - by 26.1%. The decrease in profit leads to a limitation of the Company’s self-financing capabilities and does not allow solving social problems. and material incentives for the organization’s personnel. Profitability indicators have decreased several times over the past year. In particular, return on sales decreased in 2009 compared to 2008 by 3.39%, and compared to 2006 by 3.80%.

One of the most important aspects of increasing the efficiency of an organization’s economic activities is increasing labor productivity. The main indicators characterizing the labor productivity of Shuttle Firm LLC for the period 2007-2009. are given in Table 2

Labor productivity dynamics

table 2

Indicators	Years
Indicators	2007	2008	2009
Revenue from the sale of goods	615196	609143	557853	91,6	90,7
Average annual number of employees, people.	232	233	215	92,3	92,7
Person-days worked	62640	63143	57835	91,6	92,3
Person-hours worked	507384	508301	462680	91,0	91,2
Annual labor productivity, thousand rubles.	2652	2614	2594	99,2	97,8
Daily labor productivity, thousand rubles.	9,8	9,6	9,6	100,0	98,0
Hourly output labor, rub.	1,2	1,2	1,2	100,0	100,0

The data in Table 2 show that the average annual number of employees in 2009 decreased by 7.7% compared to 2008, and by 7.3% compared to 2006. At the same time, labor productivity decreased in 2009 compared to 2008: annual - by 0.8%, and daily and hourly labor productivity did not change, and compared to 2007, annual productivity decreased accordingly - by 3.2%, daily - by 2.0%, and the hourly rate remained at the 2009 level. A decrease in labor productivity indicates ineffective use of labor resources in the enterprise.

The provision of Shuttle Firm LLC with fixed assets and the most correct use of all means of labor is one of the most important factors in increasing labor productivity and increasing production efficiency (Table 3).

Equipping with fixed assets and economic efficiency their use

Table 3

Indicators	Years			2009 as a percentage of 2008	2009 as a percentage of 2007
Indicators	2007	2008	2009	2009 as a percentage of 2008	2009 as a percentage of 2007
Fixed production assets, thousand rubles.	2198524	2307733	2399763	104,0	109,2
Capital productivity, rub.	0,28	0,26	0,23	88,5	82,1
Capital intensity, rub.	3,57	3,85	4,35	113,0	121,8
Capital-labor ratio, thousand rubles.	9476	9904	11161	112,7	117,8

The average annual cost of fixed assets in 2009 increased by 4.0% compared to 2008, and by 9.2% compared to 2007.

This process is associated with the renewal of fixed assets by attracting capital investments and purchasing new equipment. But capital productivity in 2009 decreased by 11.5% compared to 2008, and by 17.9% compared to 2007, which indicates a decrease in the efficiency of using fixed assets at the enterprise. This is also confirmed by the increase in capital intensity. The capital-labor ratio in 2009 compared to 2008 increased by 12.7%, compared to 2007 the increase was 17.8%, but at the same time the labor productivity of workers decreased.

In Shuttle Firm LLC, the coefficients characterizing financial stability and solvency have the following values (Table 4).

Indicators of financial stability and solvency

Table 4

In Shuttle Firm LLC, the autonomy coefficient in 2007 was 0.93 points, in 2008 - 0.87 points, and in 2009 - 0.91 points. The increase in this indicator in 2009 compared to 2008 was due to an increase in public funds at the expense of retained earnings. In 2009-2007 the financial independence of the organization corresponds to the standard value (more than 0.4-0.6 points).

The maneuverability coefficient in 2009 tends to grow and amounts to 0.53 points, but it is lower than the established standard and higher than the data of 2007 and 2008, which indicates relative mobility own funds enterprises.

In general, the assessment of the financial stability of Shuttle Firm LLC indicates an improvement in the situation over the analyzed period.

For 2009-2007 There have been changes in the ratio of current assets and short-term liabilities. This suggests that in 2009 the organization had the funds to ensure the repayment of its obligations.

To maintain accounting records, an accounting department was created at Shuttle Firm LLC. The accounting staff of Shuttle Firm LLC consists of 7 people. Material group - 2 people, deals with accounting of goods, fixed assets; receives and processes reports from warehouse managers; keeps records of distribution costs and expenses.

The group for settlements with personnel - 1 person, deals with the calculation of wages to employees, settlements for social security and insurance, conducts settlements for accountable persons, and other settlements with personnel.

Settlement group - 1 person, conducting settlements with suppliers, contractors, buyers, customers.

Cashier - 1 person, issuing and receiving money from the cash register.

The chief accountant organizes the work of the accounting apparatus, compiles and analyzes financial statements.

Shuttle Firm LLC uses a computerized form of accounting using 1C: Accounting 7.7 software.

The Shuttle Firm LLC enterprise is characterized by a linear-functional organizational structure.

Organizational structure management of Shuttle Firm LLC

The company Shuttle Firm LLC is characterized by a linear-functional organizational structure (Fig. 1)

Fig. 1 Organizational structure of Shuttle Firm LLC:

Many years of experience in using linear-functional management structures have shown that they are most effective where the management apparatus has to perform many routine, frequently repeated procedures and operations with comparative stability of management tasks and functions: through a rigid system of connections, the smooth operation of each subsystem and the organization as a whole is ensured .

The advantages of a linear-functional management structure include:

More in-depth preparation of decisions and plans related to the specialization of workers;

Freeing the chief line manager from in-depth analysis of problems;

Possibility of attracting consultants and experts.

The disadvantages of a linear-functional management structure include:

Lack of close relationships between production departments;

Responsibility is not clear enough, since the person preparing the decision, as a rule, does not participate in its implementation;

An overly developed system of vertical interaction, namely: subordination according to the management hierarchy, that is, a tendency towards excessive centralization.

The direct management of the enterprise is carried out by the director of Shuttle Firm LLC. Directly subordinate to the director are the HR Director, Commercial Director, Logistics Director and Financial Director.

The main responsibility for the implementation of business processes for the sale of goods from the warehouse lies with the commercial director; he is responsible for the purchase of goods and their sale. He alone is entrusted with the functions of searching for suppliers and forming a client base, as well as the functions of conducting negotiations and concluding contracts. If at the first stage of the enterprise’s activity the efforts of one person in these areas were enough, then at the moment it is worth thinking about introducing the position of a sales manager who will take on the block of forming a client base, negotiating with potential clients and signing contracts.

This will allow the commercial director to more carefully analyze proposals from suppliers, find more profitable options for cooperation, which will not only reduce the load on him, but also optimize the cost of sales from the warehouse. Executive functions in the business processes under consideration, such as purchasing, storing and selling goods from the warehouse, are distributed optimally.

The HR Director is responsible for monitoring the prompt and high-quality performance of support functions. He is also responsible for organizing the administrative and economic support of the company's activities. It calculates the optimal amount of money that a company can afford to spend on a given business process. He controls intended use allocated funds.

Control over the correct operation of the software is carried out at Firm Shuttle LLC by programmers - 2 people, who, through their daily work, assist in establishing the correct work of all employees of Firm Shuttle LLC, such as operators, sales representatives, as well as company managers, if they have problems with the operation of their personal computer, a failure in the 1C: Accounting system, as well as similar problems.

For normal well-being and good ability to work, a good organization of public catering by Firm Shuttle LLC is also an important factor, for which specialists in the field of nutrition were hired and a special canteen was organized for all employees of the company.

2. REGULATORY REGULATION OF ACCOUNTING IN SHUTTLE FIRM LLC

Accounting in wholesale trade must be strictly regulated and subject to certain rules. There is a whole set of rules by which accounting is conducted. And deviation from these rules leads to serious errors in accounting and tax reporting, in determining the financial results of the organization’s activities, and leads to abuses on the part of financially responsible persons.

The harmonization process involves the abandonment of some features in national system accounting. Before Russian system accounting has the task of absorbing generally accepted principles and rules of accounting. One of these steps in the field of accounting for goods is the Accounting Regulations “Accounting for Inventories” (PBU5/01), approved by Order of the Ministry of Finance of the Russian Federation dated 06/09/01 No. 44n (as amended on 03/26/2007). This is one of the main regulatory documents regulating the accounting of goods in wholesale trade enterprises.

This provision is not new in the system of regulatory documents governing the accounting of goods and packaging. It is based on the norms and rules of a similar Regulation on June 15, 1998 No. 25n, but taking into account the new accounting rules that were introduced into practice by the Chart of Accounts and instructions for its application, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 No. 94n, and as well as certain provisions contained in the relevant IFRS standards.

The accounting regulations “Accounting for inventories” (PBU 5/01) establishes methodological basis formation in accounting of information about the organization's inventories.

Based on and in development of PBU 5/01, Order of the Ministry of Finance of the Russian Federation dated December 28, 2001 No. 119n approved the Guidelines for accounting of inventories. The guidelines are aimed at solving practical problems of inventory accounting.

The Methodological Instructions discuss in sufficient detail the procedure for accounting for certain types of tangible assets (goods, containers, etc.), issues of documenting transactions with these values, and methods for organizing synthetic analytical accounting.

Guided by these documents, a wholesale organization can formulate a number of elements of accounting policy for accounting for inventories. In particular, these issues relate to the valuation of goods, the choice of method of recording the process of their acquisition, etc.

The basis regulatory regulation accounting of goods also constitute the Federal Law Russian Federation dated November 21, 1996 No. 129-FZ “On Accounting” (with amendments and additions), Regulations on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998. No. 34n.

Federal Law of the Russian Federation “On Accounting” dated November 21, 1996. No. 129-FZ (as amended on November 3, 2006) defines the main tasks of accounting, including inventories, as the formation of complete and reliable information about the property status of the enterprise, control over compliance with the legislation of the Russian Federation when carrying out business transactions and their expediency, prevention of negative results of economic activity.

When maintaining accounting records of goods, in addition to the listed documents, they are guided by the Decree of the State Statistics Committee of Russia dated October 30, 1997 No. 71a “On approval of unified forms of primary accounting documentation.”

When reflecting transactions with goods in accounting, such regulatory documents are also used as the Accounting Regulations “Income of the Organization” (PBU 9/99), approved by the Prikakh of the Ministry of Finance of the Russian Federation dated 05/06/99 No. 32 (as amended on 11/27/2006) and Accounting Regulations “Organization Expenses” (PBU 10/99), approved by Order of the Ministry of Finance of the Russian Federation dated 05/06/99 No. 33 (as amended on 11/27/2006).

By selling goods to customers, a trading organization receives income, which, in accordance with paragraph 5 of PBU 9/99, is recognized as revenue from the sale of goods.

The rules for the formation of sales revenue in accounting are also established by PBU 9/99. In accordance with the standards of this accounting standard All organizations, for accounting purposes, recognize sales revenue as goods (work, services) are shipped and payment documents are presented to the buyer for payment.

The methodological basis for conducting an inventory of goods and containers is the Guidelines for the inventory of property and financial obligations, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

Taxation of sales of goods is regulated by the Tax Code of the Russian Federation.

Regulatory regulation of accounting in wholesale trade is also determined by documents in which possible accounting techniques are given with examples of disclosing the specific mechanism for their application. This:

Chart of accounts for accounting financial and economic activities of organizations and instructions for its application, approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000. (as amended on June 18, 2006);

Order of the Ministry of Finance of the Russian Federation dated July 22, 2003. “On the forms of financial statements of organizations.”

All property of the organization, regardless of location, and all types of obligations are subject to inventory. In accordance with the Methodological Guidelines for Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of Russia dated June 13, 1995 No. 49, in order to ensure the reliability of accounting and reporting data, an inventory of property is carried out within a certain time frame. In particular, goods - at least twice a year.

Wholesale organizations operate under both purchase and sale agreements and supply agreements.

In accordance with Article 454 of the Civil Code of the Russian Federation, under a sales contract, the seller undertakes to transfer ownership of the goods to the buyer, and the buyer undertakes to accept these goods and pay a certain amount of money for them.

Under a supply agreement, the supplier-seller is obliged, within a specified time frame, to transfer to the ownership of the other party the buyer the goods produced or purchased by him, intended for use in business activities or other purposes not related to personal, family, household or other similar consumption.

Any agreement concluded between a buyer and a seller determines the moment of transfer of ownership of the goods from the seller to the buyer. According to Article 223 of the Civil Code of the Russian Federation, the right of ownership of the acquirer of a thing (good) under a contract arises from the moment of its transfer, unless otherwise provided by law or contract.

In Article 24 of the Civil Code of the Russian Federation, transfer is defined as the delivery of a thing to the acquirer, as well as delivery to a carrier for shipment to the acquirer or delivery to a communications organization for forwarding to the acquirer. In other words, the goods are considered delivered to the buyer from the moment they actually come into his possession.

The rules and terms for acceptance of goods, and their documentation are determined by technical conditions, supply or purchase agreements and instructions on the procedure for acceptance of goods. The letter of the RF Committee on Trade dated July 10, 1996 No. 1-794/32-5 sets out Methodological recommendations for recording and processing operations for receiving, storing and dispensing goods in trade organizations.

The system of regulatory regulation of accounting of goods and packaging is also represented by working documents (internal regulatory documents) of the organization, forming its accounting policy in methodological, technical and organizational aspects. They are developed by the organization itself - orders, instructions, work instructions, instructions for accounting for specific objects or operations. These documents are of an auxiliary nature, and their main purpose is reduced to the technical implementation of the accounting process.

To organize the accounting of goods and control over their use in an organization, the following can be approved:

Forms of applied primary documents for receipt, disposal and internal movement of goods and the procedure for their registration, as well as document flow rules and technology for processing accounting information;

List of officials of the organization who are responsible for the receipt, disposal and internal movement of goods;

The procedure for monitoring the safety and rational use of goods.

3. STATE OF ACCOUNTING IN LLC "SHUTTLE FIRM"

3.1 Accounting for fixed assets

The organization and maintenance of accounting for fixed assets in Shuttle Firm LLC is carried out in accordance with the Accounting Regulations “Accounting for Fixed Assets (PBU 6/01) and Methodological Guidelines for Accounting for Fixed Assets, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n.

In the process of carrying out financial and economic activities at the enterprise, fixed assets are received and transferred into operation. They wear out as a result of operation, undergo repairs, are moved, leave the enterprise due to moral and physical wear and tear or the inappropriateness of further use. The availability and movement of fixed assets in Shuttle Firm LLC is carried out in the initial assessment.

Synthetic accounting of fixed assets, their receipts and disposals at Firm Shuttle LLC is maintained in accounts: 01 “Fixed assets”, 08 “Investments in non-current assets”, 91 “Other income and expenses”, subaccount 1 “Sales and other disposals of fixed assets "

Account 01 “Fixed Assets” is intended to obtain information about the availability and movement of fixed assets owned by the organization, in operation, and stock. The debit of the account reflects the receipt and acceptance of fixed assets on the balance sheet, as well as the increase in their value; The loan reflects the disposal and decrease in the value of fixed assets.

Account 91 “Other income and expenses” sub-account “Sales and other disposal of fixed assets”. The debit of this account reflects the initial cost of retired fixed assets, as well as expenses incurred related to the disposal of fixed assets. The credit of account 91-1 includes the amount of depreciation accrued on disposed fixed assets at the time of disposal, and proceeds from the sale of property. The results from the sale of fixed assets are written off to account 99 “Profits and losses”.

The main documents characterizing the movement of fixed assets at the Shuttle Firm LLC enterprise are the following:

The act of acceptance and transfer of fixed assets (Appendix 6) is issued in triplicate upon receipt of fixed assets by the enterprise. One of them is submitted to the accounting department of Shuttle Firm LLC, where on its basis an inventory card is created for accounting of fixed assets (Appendix 7). This document is signed by all members of the commission, consisting of relevant specialists accepting fixed assets. Also, when fixed assets are received from suppliers and other sources, the corresponding waybills (Appendix 8) and invoice (Appendix 9) are drawn up, which is necessary to accept the VAT amount for offset.

Inventory card for accounting of fixed assets (Appendix 10) - is created in one copy, upon receipt of fixed assets by the enterprise. This document provides detailed characteristics of each unit of fixed assets: initial or replacement cost, whether it is a new object or whether repairs have taken place, as well as the quantity major repairs, inventory number, etc.

The inventory number of fixed assets is understood as the name under which fixed assets are registered at the enterprise. When disposal of fixed assets, the inventory card is removed from the file cabinet to the accounting department.

Act on write-off of fixed assets (Appendix 11) - issued in triplicate when fixed assets are liquidated as a result of wear and tear, in connection with re-equipment, modernization or natural disasters.

Invoice for internal movement of fixed assets (Appendix 12) - issued in two copies, for internal movement of fixed assets, from one structural unit to another.

Basic accounting records for accounting for the movement of fixed assets in Shuttle Firm LLC for 2009

Example 1. On January 15, 2009, Shuttle Firm LLC purchased a copying machine worth RUB 59,000, incl. VAT-9,000 rub. To deliver the machine, Shuttle Firm LLC used the services of a transport company. Delivery cost - 4,720 rubles (including VAT – 720 rubles)

The photocopier has been put into operation. The invoices of the machine supplier and the transport company have been paid. The accounting department of Shuttle Firm LLC recorded this operation with the following entries:

Table 5

	Amount (rub.)	Dt	CT
Purchase of a copy machine for the amount indicated in the supplier’s invoice (excluding VAT)	50 000	08	60
The amount of VAT on purchased values is reflected	9 000	19	60
The cost of services for the delivery of a copy machine is reflected	4 000	08	60
VAT allocated to the transport company invoice	720	19	60
The amount of actual costs for purchasing a copier	54 000	01	08
Money transferred to the supplier for the device	59 000	60	51
Money transferred to the transport company for delivery of the device	60	51
VAT subject to deduction	720	68	19

Example 2. Shuttle Firm LLC received on August 7, 2009 from Michael LLC a personal computer with a market value of 25,000 rubles. to conduct statutory activities. The computer was put into operation that same month. The useful life is set at four years (48 months). The accounting department of Shuttle Firm LLC made the following accounting entries:

Table 6

Analyzing the setup of primary accounting of fixed assets at Firm Shuttle LLC, the following conclusions can be drawn:

Primary accounting of fixed assets is maintained in unified forms of accounting documents and facilitates control over the availability and movement of fixed assets.

Synthetic accounting of fixed assets is maintained on account 01 “Fixed Assets,” which summarizes information on the availability and movement of fixed assets of the organization and is used in relation to fixed assets in operation at Firm Shuttle LLC.

3.2 Accounting for inventories

The organization and maintenance of accounting for the movement and sale of goods in Shuttle Firm LLC is regulated by the Accounting Regulations (PBU 5/01) “Accounting for Inventories” and the Guidelines for Accounting for Inventories, approved by Order of the Ministry of Finance of the Russian Federation dated December 28. 01 No. 119n.

The methodological basis for conducting an inventory of goods and containers is the Methodological Instructions for the Inventory of Property and Financial Liabilities, approved by Order of the Ministry of Finance of the Russian Federation dated June 13, 1995 No. 49.

The wholesale alcohol company Shuttle Firm LLC receives products from the Shatsky Distillery OJSC distillery and other similar alcohol companies, for example: Aliant LLC, Spika LLC, Finist LLC, Three Stars LLC " etc.

Primary accounting of the movement of goods and containers at Shuttle Firm LLC is built in accordance with the rules for documenting the acceptance, storage and release of goods established by the Methodological Recommendations for accounting and registration of operations of acceptance, storage and release of goods in trade organizations, approved by the letter of the Trade Committee dated July 19, 1996 No. 14-794/32-5. Documentation of the movement of goods and packaging is carried out using unified document forms approved by the Resolution of the State Statistics Committee of Russia dated December 25, 1998. No. 132.

Direct contracts have been concluded with suppliers – Spika LLC, Finist LLC, Aliant LLC long periods deliveries according to a set schedule, which is usually agreed upon with sellers.

Goods received by Shuttle Firm LLC have accompanying documents (invoices, waybills, waybills, etc.) provided for by the terms of delivery of goods, as well as the rules for the transportation of goods (Appendix 13,14).

Goods released by suppliers from their warehouses are received by financially responsible persons (forwarder, warehouse manager) by proxy (Appendix 15).

Goods at Firm Shuttle LLC are accounted for at sales prices, and cost (total) accounting of goods is used. In this case, financially responsible persons draw up a commodity report in the unified form TORG-29 (Appendix 16).

A commodity report is compiled to confirm the inventory balance. The financially responsible person draws up a product report in duplicate once a month.

To account for goods and packaging, Shuttle Firm LLC uses active account 41 “Goods”. Accounting for goods at Firm Shuttle LLC is carried out at sales prices, the difference between the purchase and sale prices is reflected in account 42 “Trade margin”.

Basic accounting records for the receipt of goods at Firm Shuttle LLC for 2009

Example. Shuttle Firm LLC entered into an agreement with Spika LLC for the supply of a consignment of goods. The cost of purchased goods is 236,000 rubles. (including VAT - 36,000 rubles). The goods have been received and funds in payment for the goods have been transferred to the supplier.

Table 6

The preparation of commodity reports and their accounting processing at Firm Shuttle LLC is carried out manually. After processing, commodity reports are entered into computers, and at the end of the month a balance sheet is automatically generated for the places where goods are stored and a journal order for account 41 (Appendix 17,18).

In order to ensure the reliability of accounting and reporting data, Shuttle Firm LLC conducts an inventory of goods and funds. Inventory must be carried out twice a year. During the inventory, which is carried out by a permanent inventory commission, all goods are counted and recorded in an inventory sheet, which is kept in duplicate. Upon completion of the inventory, the statement is transferred to the accounting department, where the result of the inventory is displayed, which is drawn up in a matching statement.

3.3 Accounting for settlements with debtors and creditors

In the process of carrying out production and financial activities, Shuttle Firm LLC enters into relationships with other organizations, individuals, and the budget. These payments can be made either in non-cash form or in cash.

Intermediaries of non-cash payments are banks, which are created to accumulate funds and effectively place them on the terms of repayment, urgency and payment. Cash payments are made through organized cash desks at the enterprise. As a rule, in the course of relevant relationships, receivables and payables arise.

Receivables are understood as debts of other organizations, employees and individuals of this organization (debt of buyers for purchased products, accountable persons for items issued to them for reporting sums of money and etc.). Organizations and persons who owe this organization are called debtors. Accounts payable refers to the debt of a given organization to other organizations, employees and persons who are called creditors. Creditors whose debt arose in connection with the purchase of material assets from them are called suppliers. Debt on accrued wages to employees of the organization, on the amount of accrued payments to the budget, extra-budgetary funds, to the social fund and other similar accruals are called mandatory distribution.

Shuttle Firm LLC issues cash on account for business needs and travel expenses, in amounts and for periods determined by the Regulations on accounting policy organization, employees of the enterprise, determined by order of the director (Appendix 19).

The issuance of cash on account for expenses associated with business trips is made within the limits of the amounts due to business travelers for these purposes. Persons who received cash on account shall submit, no later than 3 business days after the expiration of the period for which they were issued, or from the date of return from a business trip, to the accounting department of the enterprise documents confirming the expenditure of the amounts and the final settlement thereon. The issuance of cash on account is subject to the full report of the specific accountable person on the previously issued advance.

Advance report No. 18 dated December 19, 2008 (Appendix 20) was drawn up in one copy by the accountable person (Yu.A. Martyanov) and the accounting employee (A.A. Milovzorova). On the reverse side of the expense report, the accountable person wrote down a list of documents confirming the expenses incurred (KKM checks, receipt for PKO). The documents attached to the advance report are numbered by the accountable person in the order in which they are recorded in the report. Accountable amounts in Firm Shuttle LLC are accounted for in account 71 “Settlements with accountable persons.”

The issuance of cash advances is reflected by the entry:

D 71 “Settlements with accountable persons”

To 50 “Cashier” in the amount of 11,000 rubles.

Expenses paid from accountable amounts are written off as follows:

D 44 “Sales expenses”

K 71 “Settlements with accountable persons” in the amount of 4,800 rubles.

The return of the remaining unused amounts to the cash desk reflects:

D 50 "Cash desk"

K 71 “Settlements with accountable persons” in the amount of 200 rubles.

Accountable amounts were spent on the purchase of goods:

D 60 “Settlements with suppliers and contractors”

To 71 “Settlements with accountable persons” in the amount of 38,596.89 rubles.

At the end of the month, a journal order and statement for account 71 and the “Account Analysis” report are generated (Appendix 21).

3.4 Cash accounting

Cash accounting in Shuttle Firm LLC is based on the rules established by the Regulations “On non-cash payments in the Russian Federation” approved by the Central Bank of the Russian Federation dated October 3, 2002 No. 2-P, the Regulations on the rules for organizing cash money circulation on the territory of the Russian Federation No. 14 dated January 15, 1998 (as amended and supplemented dated October 31, 2002), the Procedure for conducting cash transactions in the Russian Federation, approved by the decision of the board of directors of the Central Bank of the Russian Federation dated September 22, 1993 No. 409 with amendments and additions).

At Shuttle Firm LLC, cash is accepted according to cash receipt orders (Appendix 22), signed by the chief accountant (A.A. Milovzorova). Money is issued according to an expense cash order (Appendix 23). Documents for issuing money are signed by the manager, cashier, and chief accountant.

All cash accounting entries in Shuttle Firm LLC are entered into the cash book (Appendix 24), all this happens automatically, since Shuttle Firm LLC maintains automated accounting, as mentioned earlier, and has established software 1c accounting.

To record cash transactions, Shuttle Firm LLC uses active account 50 “Cash”.

Basic accounting records for the accounting of funds in the cash register of Shuttle Firm LLC for 2009

Table 7

All temporarily available funds of Shuttle Firm LLC are stored in a current account opened with Sberbank of Russia OJSC.

Cash from the current account is issued to the company on the basis of checks. A cash check is an order from an enterprise to a bank to issue the amount of cash specified in it from a current account. The bank institution notifies Shuttle Firm LLC of all changes to the current account using statements from the current account. The statement (Appendix 25) indicates the initial and final balance on the current account and the amount of transactions reflected in the current account.

Basic accounting records for accounting for funds in the current account in Shuttle Firm LLC

Example 1. Funds were received into the organization’s current account:

18,000 rubles - from the buyer for shipped products;

50,000 rubles - contribution to the authorized capital from the founder;

30,000 rub.- long-term loan jar.

Table 8

Example 2. Funds were transferred from the current account:

15,000 rub. - to the supplier for purchased materials;

17,000 rub. - taxes to the budget;

200,000 rub. - the short-term loan was returned to the lender.

Table 9

At the end of the month, a journal order and statement for account 51 are generated and the account is analyzed (Appendix 26).

3.5 Accounting for sales expenses

At Shuttle Firm LLC, sales expenses are accounted for in accordance with PBU 10/99 “Organizational Expenses”.

Sales expenses at Shuttle Company LLC include costs associated with sales of goods and maintenance of the management staff: wages of employees, insurance premiums, maintenance of premises, rental payments, etc. The basis for reflecting expenses incurred are primary accounting documents: advance reports, payroll statements, accounting certificates, accounts (Appendix 27,28).

The accounting department of Shuttle Firm LLC keeps records of sales expenses in account 44 “Sales expenses”. Write-off of expenses in accordance with accounting policy, is carried out entirely during the reporting period.

Basic accounting entries for account 44 “Sales expenses” in Shuttle Firm LLC

Table 10

At the end of the month, account card 44 “Sales expenses” (Appendix 29), a journal order are generated, and account 44 (Appendix 30) is analyzed.

3.6 Accounting for labor and settlements with personnel

As a rule, the basis of the labor relations of employees of Shuttle Firm LLC is an employment contract, which is concluded in writing between an employee and an employer represented by a manager.

Shuttle Firm LLC uses a time-based wage system. The amount of earnings of employees depends on the amount of time worked (determined by the time sheet) and the official salary (staffing table).

Example 1. Let's consider the procedure for calculating wages to the director of Shuttle Firm LLC, E.E. Dergacheva. (official salary - 6,5000 rubles).

According to the work time sheet for October 2009, she worked a full working month. The total accrued time wages are 6,500 rubles.

Dergacheva E.E. is entitled to standard tax deductions in the amount of 1000 rubles.

Taxable base for personal income tax = 6500-1000 = 5500 rubles.

Personal income tax=5500*13%=715 rub.

Amount to be issued = 6500-715 = 5785 rub.

In accounting, this business transaction was reflected in the following entries:

D 44 “Sales expenses”

To 70 “Debt to personnel for wages” in the amount of 6,500 rubles.

To 68 “Calculations for taxes and fees” in the amount of 715 rubles.

D 70 “Debt to personnel for wages”

To 50 “Cash desk” in the amount of 5785 rubles.

Shuttle Firm LLC also uses a time-based bonus system, i.e. employees are awarded a bonus amount for quality performance indicators, which is calculated as a certain percentage of the calculated salary.

Example 2. There are 20 working days in a month. Salary of Shuttle Firm LLC employee V.A. Baranov. - 4,000 rub. Calculate the employee’s total earnings if the salary is 4,000 rubles.

Prize amount 4,000: 100*10%= 400 RUB.

Total earnings will be: 4,000+400=4,400 rubles.

Let us determine the total earnings of employee A.A. Baranov:

We determine the salary for 18 working days: (4000:20)*18=3600 rub.

We determine the amount of the bonus (10%): (3600:100%)*10%=360 rubles.

Total earnings of Baranov A.A. will be: 3600+360=3960 rub.

Example 3. Employee Shirokov I.A. resigns in May. He needs to calculate compensation for unused vacation if his earnings are known for:

February 2,000 rub.;

March 2400 rub.;

April 2800 rub.

After the next vacation and until the moment of dismissal, Shirokov I.A. worked for 8 months. There are 20 working days in May. Salary of Shirokov I.A. 2000 rub. In May they worked 12 days. Let's determine compensation for unused vacation:

1. Determine the earnings of Shirokov I.A. for the month of May: (2,000 rubles: 20 working days) * 12 days = 1,200 rubles.

2. We determine compensation for unused vacation: (2000+2400+2800):3=2400 rub.

2400:29.6=81.08 rub.

(24:12)*8=16 days

81.08*16=1297.28 rubles

3. Total earnings of employee Shirokova I.A. will be:

1200+1297.28=2497.28 rub.

The accrual of wages to employees is made in the payroll (Appendix 31), and the issuance is documented in the payroll (Appendix 32) and cash receipts (Appendix 33).

At the end of the month, a journal order and a statement for account 70 are compiled (Appendix 34).

Firm Shuttle LLC is a payer of UTII, therefore it makes deductions from the income of employees to the Pension Fund of the Russian Federation to the insurance part (14% and 8% depending on the age of the resident) and the funded part (6% depending on the age of the resident) of the labor pension.

To carry out calculations for off-budget funds Firm Shuttle LLC uses account 69 “Calculations for social insurance and provision." Payments are calculated using this account (Appendix 35)

Table 11

3.7 Accounting for settlements with suppliers and customers

Shuttle Firm LLC cooperates with such wholesale companies as: Spika LLC, Aliant LLC, Three Stars LLC, Shatsky Distillery OJSC. All of them are suppliers of wine and vodka products to Shuttle Firm LLC. Accounting is maintained on account 60 “Settlements with suppliers and contractors.” Settlements with suppliers to Shuttle Firm LLC are carried out in non-cash form through payment orders, as well as in cash.

Business transactions for the acquisition of inventory from suppliers in Shuttle Firm LLC are reflected in the following accounting entries:

D 41-2 K 60-1 -156913.65 cost of goods received;

D 60-1 K 71 – 233942.8 payment was made to the supplier for the goods received.

Analytical accounting of settlements with suppliers in Shuttle Firm LLC is organized in the context of individual suppliers, contracts, settlement documents, types of settlements in an automated way in account card 60 and the balance sheet (Appendix 37, 38).

To account for settlements with customers, Shuttle Firm LLC uses account 62 “Settlements with buyers and customers”.

Business transactions for the release of products to customers (Michael LLC) in Shuttle Firm LLC are reflected in the following accounting entries:

D 90-1 K62 - 1586.30 - cost of products supplied to Michael LLC.

For accounting with other debtors and creditors, Shuttle Firm LLC uses account 76 “Settlements with other debtors and creditors.” Other debtors and creditors include IP Stepanov, which provides services to Firm Shuttle LLC.

Accrued to IP Stepanov for October 2009 for public utilities 5500 rub. The following entries were made in the accounting:

D 44 K 76-5 in the amount of 5500 rubles.

D 76-5 K 71 in the amount of 5500 rubles. paid by IP Stepanov from accountable amounts.

To account for settlements with other debtors and creditors, Firm Shuttle LLC uses analysis of account 76.5, journal order (Appendix 39).

3.8. Tax accounting

Accounting for taxes in Shuttle Firm LLC is kept on account 68 “Calculations for taxes and fees.” This account takes into account personal income tax and UTII.

Personal income tax is withheld monthly from the wages of employees of Firma Shuttle LLC in the amount of 13% and transferred to the Federal Tax Service for the Ryazan region (Appendix 40).

UTII is calculated once a quarter and transferred to the Federal Tax Service for the Ryazan region.

Example. Shuttle Firm LLC assessed and transferred taxes to the budget:

VAT - accrued on the volume of product sales - 30,000 rubles,

Submitted for deduction from the budget - 10,000 rubles;

Property tax - 3,000 rubles;

Insurance premiums - 15,000 rubles;

Income tax - 9,000 rubles.

Basic accounting entries for account 68 “Expenses for taxes and fees”

Table 12

Contents of a business transaction	Amount (rub.)	Dt	CT
Amount of accrued VAT	30 000	90	68
VAT subject to deduction from the budget	10 000	68	19
VAT paid to the budget	20 000	68	51
Amount of accrued property tax	3 000	91	68
Amount of property tax transferred to the budget	3 000	68	51
Amount of accrued insurance premiums	15 000	20	69
Amount of transferred insurance premiums	15 000	69	51
Amount of accrued income tax	9 000	99	68
Amount of income tax transferred to the budget	9 000	68	51

To record tax calculations, Shuttle Firm LLC uses a journal order and a statement of account 68 (Appendix 40).

3.9 Capital accounting

The authorized capital of Shuttle Firm LLC was formed from the funds of the founders in the amount of 142 thousand rubles.

The acceptance of funds received as a participant's contribution to the authorized capital of Shuttle Firm LLC is documented as a cash receipt order. The following entries were made:

D 75-1 “Settlements with founders”

K 80 “Authorized capital” in the amount of 142,000 rubles.

D 50 "Cash desk"

K 75-1 “Settlements with founders” in the amount of 142,000 rubles.

Once a year, the meeting of participants of Shuttle Firm LLC makes a decision on the distribution of its net profit among the company’s participants. Part of the profit of Shuttle Firm LLC, intended for distribution among its participants, is distributed in proportion to their shares in the authorized capital of the Company.

3.10 Accounting for financial results

Accounting for the formation of financial results in Shuttle Firm LLC is carried out in accordance with the Accounting Regulations (PBU 9/99) “Income of the organization” and “Expenses of the organization” (PBU 10/99), the content of which corresponds to International standards financial statements.

The financial result from the sale of goods by Firm Shuttle LLC is shown on account 90 “Sales” in the form of the difference between the amount of revenue (less indirect taxes) and the full actual cost of goods sold.

At the end of each month, the calculated result for the sale of goods is written off from subaccount 9 “Profit (loss) from sales” of account 90 to account 99 “Profits and losses”. At the end of the reporting year, amounts from subaccounts opened to account 90 are written off to subaccount 9 by internal records.

Basic accounting entries for accounting of financial results:

1. Receipt of proceeds from the sale of goods:

D 50 K 90-1 in the amount of 202,977 (Appendix 41)

2. Write-off of cost of sales:

D 90-2 K 41-2 for the amount of 156,435.81 (Appendix 42)

3. Write-off of expenses for the sale of products:

D 90-2 K 44 in the amount of 27,830.65 (Appendix 43)

4. Write-off of the financial result from the sale of products:

D 90-9 K 99 in the amount of 18,710.54 (Appendix 44)

In October 2009, this organization made a profit from the sale of goods. At the end of the month, a balance sheet (Appendix 45) and a chess sheet (Appendix 46) are formed.

3.11 Reporting

Accounting statements are a system of indicators that reflect the property and financial position of the organization as of the reporting date, as well as the financial results of activities for the reporting period.

Accounting statements as an element of the accounting method are the final stage of the accounting process.

In appearance, the reporting consists of tables filled in using synthetic and analytical accounting data.

Based on the frequency of preparation, a distinction is made between intra-annual and annual reporting.

Intra-annual reporting includes reports for the day, week, half month, quarter and half year.

Annual reporting is a report on the activities of an enterprise for the year.

Currently, in accordance with the legislation of the Russian Federation, each enterprise must submit annual and quarterly reports on time.

The accounting (financial) statements of an organization consist of:

Balance sheet (form No. 1);

Profit and loss statement (form No. 2);

Appendices to them, in particular the report on changes in capital (Form No. 3), the cash flow report (Form No. 4), the appendix to the balance sheet (Form No. 5) and other reports provided for by the regulations of the accounting regulatory system.

To ensure the timely provision of quarterly and annual reports, all data from primary documents is entered into the computer in a timely manner, all data on turnover and accumulative statements is automatically checked, and register results are compared. All primary documentation on the basis of which operations were carried out, etc. are also carefully checked.

Then comes the drafting stage. This requires great care, clarity, precision, etc.

Once the statements are compiled, they must be carefully reviewed. This check is usually carried out by the chief accountant. After verification, reports are submitted to the necessary authorities.

In accordance with the law on accounting, all enterprises, with the exception of budgetary ones, submit financial statements in accordance with the constituent documents to the founders, participants of the enterprise or owners of property, as well as to the territorial bodies of state statistics at the place of their registration.

Financial statements are provided to other executive authorities, banks, and other users in connection with the legislation of the Russian Federation.

Enterprises must provide quarterly financial statements within 30 days after the end of the quarter, and annual financial statements within 90 days after the end of the year, unless otherwise provided by the legislation of the Russian Federation.

The documentation provided must be approved in the appropriate manner (the signature of the manager, chief accountant, and the seal of the organization is required).

The date of presentation of financial statements is considered the day of their actual transmission.

If the reporting is sent by mail (in rare cases), then the date of its submission is considered to be the date on the stamp of the postal organization. If the date of submission falls on a non-working day, then the reporting deadline is the first working day following it.

4.WAYS TO IMPROVE ACCOUNTING IN SHUTTLE FIRM LLC

The study of goods accounting at Shuttle Firm LLC allows us to outline ways to improve the accounting of commodity transactions in the organization under consideration.

The financially responsible persons of Shuttle Firm LLC constantly violate the deadlines for submitting registers to the accounting department, since the organization in question does not have a document flow schedule. Late delivery registers by financially responsible persons leads to a decrease in control over the volume of sales of goods, the correctness and timeliness of receipt of goods and packaging.

Accounting employees of Shuttle Firm LLC accept documents that do not raise doubts about the correctness of their preparation and execution, the legality and expediency of the business transactions they confirm, without arithmetic errors. If unfilled details and arithmetic errors are found in the document, it is returned for additional processing or rewriting.

If during the verification process falsifications of any details, especially signatures, or other abuses are discovered, then such documents are left in the accounting department to determine the reasons and take the necessary measures against the culprits.

Primary accounting documents for accounting of material assets, before transferring them to the archive, are stored in the accounting department of Shuttle Firm LLC, and all employees of the organization have access to them, which can lead to various abuses.

Shuttle Firm LLC is not clear established order storage of documents, which creates a high risk of unauthorized access to them, which can lead to loss of documents or various abuses - forgery of documents, additions, corrections in documents.

If representatives of the tax inspectorate, during an audit, discover that the organization does not have primary documents, invoices or accounting registers, they may fine the organization. Fine amount:

500 rubles, if there are no accounting documents relating to the same tax period;

15,000 rubles if there are no accounting documents for several tax periods.

After a certain time, the primary documents are transferred to the organization’s archive.

To properly organize the storage and destruction of documents, enterprises must maintain a list of files. The recommended form of the nomenclature of files is contained in the Basic Rules for the Operation of Archives of Organizations, approved by the decision of the Board of Rosarkhiv dated 02/06/2002. It starts every year. The organization under consideration does not maintain a nomenclature of cases transferred to the archive, which can lead to the loss of documents and their forgery.

The requirement for timeliness and accuracy of accounting determines the need to establish a system for issuing and processing documents that would maximize the acceleration of document flow, eliminate unnecessary steps along the path of document movement, and reduce their processing time.

The document flow at each individual enterprise is determined by the chief accountant. His instructions regarding the issuance of documents and the procedure for their passage are mandatory for all employees of this enterprise. Document flow provides not only the procedure for compiling, using and accounting processing of documents, but also the responsibility of individual operational and accounting workers for the timely movement of documents.

Proper organization of document flow presupposes compliance following principles: rational and timely preparation of documents, consistent reflection in them of all processes in the economic activities of the enterprise, their rational processing, shortening the path of documents, systematic study and improvement of documents.

The implementation of these proposals in Shuttle Firm LLC will not only eliminate the shortcomings identified during the study in accounting for commodity transactions in this organization, but also create new approaches to solving pressing issues, including increasing the flexibility, efficiency, analyticality of the system, and reducing its labor intensity , improve the quality of accounting.

CONCLUSION

As a result of the internship, it can be argued that Shuttle Firm LLC is a large wholesale organization offering a diverse and modern range of products.

All goods come to Shuttle Firm LLC from different suppliers and are sold to different customers. Agreements have been concluded with all suppliers for the supply of goods, and with buyers for the purchase and sale of goods. They are available, correctly executed, their content corresponds to the economic meaning of the transactions being made.

All business transactions involving the movement of goods are documented in Firm Shuttle LLC with supporting documents.

Primary accounting documents (invoice, consignment note, consignment note, invoice and others) are drawn up taking into account the requirements.

To account for the movement of goods, Shuttle Firm LLC uses active account 41 “Goods”, subaccounts 41-1 “Goods in warehouses”.

Accounting for the movement of goods is carried out taking into account the requirements of the Regulations on Accounting and Financial Reporting in the Russian Federation, the Accounting Regulations “Accounting for Inventories”, and other regulatory documents.

The actual state of accounting for goods corresponds to the procedure prescribed by the accounting policy: all business transactions related to the movement of goods are fully and timely registered in accounting, analytical accounting data corresponds to the turnover and balances of synthetic accounting accounts on the first day of each month, as well as the identity of the accounting statements with the data synthetic and analytical accounting.

The financially responsible persons of Shuttle Firm LLC constantly violate the deadlines for submitting registers to the accounting department, since the organization in question does not have a document flow schedule. Late submission of registers by materially responsible persons leads to a decrease in control over the volume of sales of goods, the correctness and timeliness of receipt of goods and containers.

Primary accounting documents for recording material assets are stored in the accounting department of Shuttle Firm LLC before transferring them to the archive, and all employees of the organization have access to them, which can lead to various abuses.

The implementation of these proposals in the Shuttle Company will not only eliminate the shortcomings identified during the study in the accounting of commodity transactions in this organization, but also create new approaches to solving pressing issues, including increasing the flexibility, efficiency, analyticality of the system, and reducing its labor intensity , improve the quality of accounting.

BIBLIOGRAPHY

1. Federal Law of the Russian Federation “On Accounting” dated November 21, 1996 No. 129-FZ.

2. tax code Russian Federation. Part 1.2.

3. Civil Code of the Russian Federation. Part 1.2.

4. Instructions for the application of the Chart of Accounts for the financial and economic activities of organizations, approved by Order of the Ministry of Finance of Russia dated October 31, 2000 N 94n;

5. Akchurina E.V., Solodko L.P., Financial accounting: Tutorial, - M.: Publishing house "Exam". 2006

6. Androsov A.M. Accounting and reporting in Russia. M.: Menatep-Inform, 2005

7. Androsov A.M., Vikulova E.V. Accounting. – M.: Androsov, 2005

8. Bezrukikh P.S., Kondrakov N.P., Paliy V.F. and others. Accounting: Textbook / Ed. P.S. Armless. M.: Accounting, 2004

9. Accounting statements of an enterprise: a collection of regulatory documents. M., 2006

10. Voronina L.I. Fundamentals of accounting and auditing. M., 2005

11. Efimova O.V. On transparency and analyticity of financial statements // Accounting. No. 7, 2007

12. Kamyshanov P. I. Practical guide to accounting. – M., 2007

13. Kemter V.B. Accounting, taxation and audit of financial results of an enterprise: Textbook. – St. Petersburg: Publishing house of St. Petersburg State University of Economics and Economics, 2005

14. Kiryanova Z.V. Accounting theory. M.: Finance and Statistics, 2004

15. Kozlova E. P. Accounting in organizations. – M.: Finance and Statistics, 2005

16. Naumova N.A., Vasilevich I.P., Nuridinova L.V. Fundamentals of accounting: Textbook. manual for universities / Ed. prof. I'M IN. Sokolova. – M.: Audit, UNITY, 2006

17. Rahman B., Sheremet A. Accounting in market economy. M.: Infra-M, 2005

18. Voronina L.I. Fundamentals of accounting and auditing. M., 2005

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