Accounting is the most important area of workemployees of an industrial enterprise. Based on what principles should it be built? What accounting accounts are used in accounting for business transactions in the workplace?
Accounting as a system
Among Russian experts,approach, according to which accounting in production should be regarded as a special system. Optimal - as information, along with others, which belong to the appropriate category (for example, with technological, regulatory systems). From this point of view, accounting at work can be a part of the financial system, and the most important, because it is on the basis of data generated by competent specialists with financial education that the enterprise's economic indicators are evaluated.
Using synthetic and analytical methods,the accountant creates an information base that reflects the assets, liabilities of the firm, the results of its economic activities. Accounting as a system can be a resource useful both for managers of the enterprise, taking various managerial decisions, and for the owners of the firm, its shareholders, investors, creditors.
Data that contains accounting records inproduction, can be used in business development planning, making decisions about making changes in the management model of the firm, setting priorities for investing in various projects.
To the jurisdiction of the type of accounting in question as onthe level of legislation, and in local regulations can be very stringent requirements. Actually, this can be another confirmation of the importance of such a system of information gathering, as accounting.
As for the sphere of production itself,then in it the regulation of accounting can be given even more serious attention. The corresponding segment of the economy relates to the real sector, it controls the turnover of the company's real assets, raw materials, materials, and all this requires the implementation of clearly regulated approaches to the organization of accounting.
The main requirements for accounting at work
Accounting in production is a kind of activity of competent specialists, to the results of which a number of serious requirements can be put forward. So, the information recorded in the accounting should be:
Another significant criterion here is availabilityaccounting information to be read, if necessary, by a person who is not a specialist in accounting. They may be, for example, an investor or a shareholder who has a general understanding of accounting, but at the same time expresses interest in acquainting himself with information reflecting the state of affairs in business.
Main data sources for accounting
In any industry, be it releaseelectronics or furniture production, accounting is conducted using similar types of sources. They will be classified on the following grounds:
- duration of formation;
level of generalization.
By composition, the accounting documents are divided into:
- on incoming - those that come to the organization from outside economic entities;
- on outgoing - which are transferred from the firm to other organizations;
- for internal - their turnover is carried out inside the enterprise.
By appointment, accounting documents are classified:
- on the regulatory - those that reflect the decisions of the management regarding certain economic transactions;
- on the executive - those that legally fix the relevant operations.
Undoubtedly, in the document circulation, enterprises canapply also those documents that are difficult to unequivocally refer to administrative or executive. For example, it can be references, various calculations and registers, through which, for example, a competent specialist can reflect the costs of production in accounting.
By the duration of the formation of accounting documents are divided:
- for one-time - those that reflect a single economic transaction;
- for accumulative - those that are formed during a particular period in order to reflect information about similar economic transactions.
Based on the degree of generalization, accounting documents can be subdivided:
- Primary - those that reflect the operation directly at the time of its implementation (for example, when shipping materials);
- to summary, which includes data on several primary documents.
Using the above documents forenterprise can be recorded almost any business transactions. In principle, they are suitable not only for such a segment as the scope of production. Accounting using these sources can lead a trading, service enterprise.
Of course, the practical application of those or otherdocuments can be predetermined by the peculiarities of economic operations in a particular firm. But the classification of sources will remain unchanged, as well as the basic principles of dealing with them, since accounting procedures are rather strictly regulated.
Let us now consider the main tasks of accounting at industrial enterprises.
Accounting at work: main tasks
Again, regardless of the specific segment, be it aluminum production or furniture production, accounting at industrial enterprises is carried out in order to solve the following tasks:
- the formation of reliable information about business processes in the firm, as well as the results of its economic development for a certain period;
- control over the movement of various assets and liabilities that belong to the organization, labor, financial resources - based on the operation of established rules of law;
- development of local standards;
- increase of production efficiency due to analysis of key indicators recorded in accounting.
The specified tasks should be solved taking into accountprovisions of the regulatory legislation on accounting, various by-laws, explanations of departments, provisions of internal corporate regulations.
There are also a number of principles of accounting in the industry.
Principles of accounting in industry
In principle, the organization of the accounting of agricultural production, and the solution of the corresponding tasks in the firm for the release of software will be carried out with an accent:
- to ensure comparability of information related to the category of accounting, with planned indicators;
- on the effective distribution of functions to collect the necessary accounting information, as well as the formation of accounting documentation - between the competent specialists of the firm;
- on the use of advanced, technological approaches to the implementation of accounting;
- on the unity of the documentary base used by various divisions of the firm in the formation of information, and documents that are relevant to accounting.
Requirements for accounting information
With respect to accounting information, it is also possibleidentify a number of requirements. They will be relevant regardless of the specific stages of the release of goods (the supply of finished goods - although they are kept separate accounting, the production of semi-finished products). These are the following requirements:
- compliance with the accounting policies adopted in the firm;
- full and reliable reflection within the accounting period of indicators on the property and business operations of the firm;
- ensuring the identity of indicators of analytical and synthetic accounting;
- effective allocation of production costs - for example, current and capital, the classification of income and expenditure for specific periods.
Does the specific sphere of economic activity matter from the point of view of setting priorities in the organization of accounting? As a rule, there is dependence here. Let's study its specificity.
How does accounting depend on the scope of the firm?
The industry can be divided into 2 main segments - finishing and processing.
For manufactures of the first type is characteristic beforeIn general, there is a lack of a large number of redistributions in the production of finished products. That is, in particular, accounting for the costs of auxiliary production can not be maintained in principle. The firm, having carried out extraction of this or that mineral, leads it in a kind suitable for deliveries to the customer, and organizes its transportation.
As for the production costs forextractive enterprises - these are usually reflected in the redistribution and are subdivided if necessary in the framework of analytical accounting for individual structural divisions of the firm.
In the event that processing is expectedthe production can already be classified as processing. In this case, its accounting can be much more complicated in the structure and content of transactions. The production of semi-finished products in this case may be an obligatory stage for the release of the finished product.
Certain nuances can be characterizedspecific segments of the release of goods or services. So, one thing is the processing of raw materials and materials, as a result of which a finished product is obtained. In this case, accounting at the production can be conducted by processes, sometimes - technological redistribution. It's another matter if a technically sophisticated product is being manufactured. In this case, accounting will be more difficult. The production of equipment, machines, various control elements for them involves mechanical processing and assembly of parts, spare parts, design elements.
Enterprises that operate in thecorresponding segments, adapt the accounting to a large range of materials that are used in production. For the selection of specific accounting instruments, the specificity of the management model, the basic principles of the formation of the enterprise by human resources, can also have significance.
It is important in which structural units are carried out those or other production operations, by whom, when interacting with which experts - inside the firm or outside it.
Nuances of accounting: the organization of production
The organization of production can bedifferent principles. Among the most popular approaches here - flow and imprecise. The organization of production of the first type presupposes the alignment of special technological lines at the factory, with the use of which a consecutive assembly of the finished product is carried out.
Accounting of production costs,In the case of a flow scheme, as a rule, it is easier to handle calls proceeding from the strict regulation of the operations of the release of goods by the enterprise. In turn, with inconsistent production equipment is installed on a group basis. Experts working in each of the relevant units perform part of the specified operations, after which they transfer the semi-finished product or a certain part of the product to an assembly in another department of the firm.
Accounting in production: wiring
The most important nuance that characterizes accounting in production is the use of postings. Let's consider their features.
Among the main accounts of accounting, whichare used for the formation of postings at the production site - 10. It reflects the economic operations for various types of raw materials and materials. The balance on it reflects the value of the corresponding resources as of a certain date. Another account in demand for the formation of production transactions is 20. It reflects the main economic operations for production. The balance on it reflects the cost of production, which is classified as unfinished - as of a certain date. It can be noted that this account reflects the costs of industrial (accounting costs of production) enterprise. In particular, here can be fixed: the cost of raw materials and materials, the value of salaries of employees of production shops.
If necessary, the accountant can openvarious subaccounts to the main accounts of accounting. Let's consider an example of accounting in the industry with the use of postings, in which the accounts in question are involved.
Postings in production: an example of their use in accounting
The first stage of most production is the purchase of fixed assets. As a rule, 3 basic economic operations are formed here.
First of all, it is the account of the account for payment of the mainmeans from the supplier - without VAT. It is reflected in the posting on the debit of account 08 and Credit 60. In turn, VAT is reflected through the use of Debit account 19 and Credit 60. The fact of payment for equipment is reflected in the posting under Account 68 and Credit 19.
Acceptance of VAT to deduction - according to Debit 68, Credit 19. The fact of putting the fixed assets into operation is reflected by posting on the Debit of account 01, Credit 08.
The next production operation is the purchase of materials. It consists of such economic operations as:
- Accounting of the account for materials from the supplier (Debit 10, Credit 60);
- Reflection of VAT on delivery (Debit 19, Credit 60);
- reflection of the fact of payment of the invoice from the supplier (Debit 60, Credit 51);
- VAT refund to deduction (Debit 68, Credit 19).
Accounting for production also involves the accrual of depreciation of fixed assets:
- for basic production (Debit 20, Credit 02);
- on an auxiliary (Debit 23, Credit 02);
- on general production, as well as general economic objects (respectively, Debit 25, 26, Credit 02).
The release of materials into production is reflectedwiring: for the main production - Debit 20, Credit 10, for the subsidiary - Debit 23, Credit 10. The calculation of the pay to the employees of production workshops, as well as social contributions to pay, is reflected by the postings:
- for employees of the main production - Debit 20, Credit 70 (for social contributions - 69);
- for employees of auxiliary shops - Debit 23, Credit 70 (for social contributions - 69).
The transfer of finished goods to the warehouse is made by posting using Debit account 43, Credit 20. The sale of the output implies the accounting in the following business transactions:
- shipments (Debit 62, Credit 90.1);
- write-off of the cost of goods (Debit 90.2, Credit 43);
- VAT refunds (Debit 90.3, Credit 68);
- fixing profits from sales - as a financial result (Debit 90.9, Credit 99);
- reflection of payment for goods from the buyer (Debit 51, Credit 62).
Of course, this is not an exhaustive listPostings that characterize the economic operations when issuing goods, accounting for production costs. The tasks that the accountant of an industrial firm can solve are much broader than the example we examined. However, the economic operations that we have noted can be called typical, common to the sphere of production.