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What is pbu. Accounting Regulations (PBU)

An accounting statement usually includes the following elements:

name and number of PBU;

general provisions (indicate the scope of the relevant PBU and the conditions for recognizing the corresponding accounting object);

definitions (basic definitions and concepts for the relevant accounting object);

valuation (specify the various types of valuations applied for the object);

accounting procedure (describes the accounting procedure for the presence, change and disposal of the corresponding accounting object);

the composition of information to be disclosed in the composition, information on accounting policies and in financial statements.

Domestic PBUs, unlike international standards, are not advisory, but mandatory. Most PBUs provide for various options for accounting for the same object.

Third level (methodical) draw up methodological recommendations (instructions), instructions, comments and letters from the Ministry of Finance of the Russian Federation, other ministries and departments.

Guidelines, recommendations, instructions and other similar documents of the third level are designed to specify accounting standards in accordance with industry and other features. They are developed by the Ministry of Finance of the Russian Federation and various departments. Documents of this level offer possible options for setting up accounting directly in the organization, depending on its industry affiliation, scale and types of production based on the requirements and rules set forth in the documents of the first and second levels of the accounting regulatory system. Third-level documents include guidelines, orders, letters from the Ministry of Finance and other executive authorities dealing with accounting issues (Goskomstat of Russia, the Central Bank of Russia, the Ministry of Economic Development and Trade of Russia, etc.).

The most important documents of this level are the chart of accounts for accounting of the financial and economic activities of enterprises and the Instructions for its application.

Chart of Accounts(a systematic list of synthetic accounting accounts) is a scheme for registering and grouping the facts of economic activity in accounting. It contains the names and numbers of synthetic accounts (accounts of the first order) and sub-accounts (accounts of the second order).

Instructions for using the Plan accounts establishes uniform approaches to the application of the Chart of Accounts and the reflection of the facts of economic activity on the accounts of accounting. It provides a brief description of synthetic accounts and sub-accounts opened for them: their structure and purpose, the economic content of the facts of economic activity generalized on them, the order in which the most common facts are reflected are disclosed.

Operating in Russia (since January 1, 2001 and at the present time) the Chart of Accounts and Instructions for its application were approved by order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n. The transition to the new Chart of Accounts was allowed to take place during 2001, as soon as the organization was ready. In the period from 1991 to 2000, the Chart of Accounts was in force in Russia, approved by order of the USSR Ministry of Finance dated November 11, 1991 No. 56.

The Chart of Accounts 2001 is unified and obligatory for use in organizations that keep double-entry accounting in all branches of the national economy and activities (except for banks and budgetary institutions), regardless of subordination, form of ownership, organizational and legal form.

On the basis of a standard Chart of Accounts and Instructions for its application, organizations approve working Chart of Accounts, containing a complete list of synthetic and analytical accounts (including sub-accounts).

To account for specific operations, organizations have the right (in agreement with the Ministry of Finance) to enter, if necessary, additional synthetic accounts into the Chart of Accounts, using free account codes for this.

The sub-accounts provided for in the Chart of Accounts are used based on the requirements of the management of the organization, including the need for analysis and control of its activities. In addition, organizations can clarify the content of individual of them, as well as introduce additional sub-accounts, exclude them or merge them.

It should be borne in mind that an organization is not required to use all of the synthetic accounts shown in the Chart of Accounts. She chooses those of them that she really needs to reflect the facts of the ongoing financial and economic activities.

The procedure for maintaining analytical accounting is established by the organization on the basis of the provisions of the Instructions for the Application of the Chart of Accounts and other regulations for individual sections of accounting (accounting for fixed assets, intangible assets, inventories, etc.).

Fourth level (organizational) make up working documents on accounting, developed and approved by the management of the organization itself. Working documents of an economic entity determine the procedure for organizing accounting and the features of its maintenance on the microlevel.

The main working documents of the organization are:

a document (order) on the accounting policy of the organization for the purposes of accounting;

a document (order) on the accounting policy of the organization for tax purposes;

forms of primary and other documents approved by the head;

workflow schedules approved by the head;

approved by the head of the working Chart of Accounts;

forms of internal reporting approved by the head.

It should be noted that many organizations are limited to the development of an order on accounting policies. The rest of the working documents are either missing (workflow schedules, internal reporting forms), or not approved by the head (forms of primary accounting documents ”working Chart of Accounts). Such organizations violate the accounting and reporting procedures established by the Law “On Accounting” and other regulatory documents of the accounting legislation.

In accordance with Art. 6 of the Law of the Russian Federation No. 129-FZ of November 21, 1996, the accounting policy adopted by the organization is approved by order or order of the person responsible for the organization and state of accounting (director).

It affirms:

working Chart of Accounts, containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

forms of primary accounting documents used to process business transactions, for which standard forms of primary accounting documents are not provided, as well as forms of documents for internal financial statements;

the procedure for conducting an inventory and methods for assessing types of property and liabilities;

document flow rules and accounting information processing technology;

the procedure for monitoring business transactions, as well as other decisions necessary for the organization of accounting.

The accounting policy adopted by the organization is applied consistently from year to year. A change in accounting policy may be made in cases of changes in the legislation of the Russian Federation or regulations of the bodies that regulate accounting, the organization develops new methods of accounting or a significant change in the conditions of its activities. In order to ensure comparability of accounting data, changes in accounting policies should be introduced from the beginning of the financial year.

A prerequisite for the implementation of entrepreneurial activity is the maintenance of a cash book and accounting of the organization's cash transactions. This should be done by the accountant of the company. Accounting is ongoing and should reflect the full picture of what is happening. Modern accounting of cash transactions is carried out with the help of management programs that carry out transactions automatically, but the participation of an accountant is necessary. The correct conduct of each operation guarantees, as a result, an error-free preparation of the balance sheet and other types of reporting, avoids the identification of gross errors or typographical errors during the audit.

What is a cash desk in an enterprise?

In order to understand how cash transactions are carried out, you need to know what a cash desk is in an enterprise. This is the room in which the receipt and issuance of cash under the report is directly carried out. It is at the cash desk that employees can receive cash on hand as a salary or advance payment, as well as for the needs of the enterprise. Revenue, money from customers and other cash are handed over to the cashier. Accounting for transactions should be kept in accordance with the regulatory and legislative acts "On the conduct of cash transactions at the enterprise." Each individual state has its own laws and regulations.

For conducting operations, provisions are provided that help to conduct these activities in an orderly manner. One of the main elements of accounting is the cash limit, which is set in order to have a certain amount of cash, more precisely, no more than a set amount. Cash in excess of the norm must be submitted without fail and within the established time limits to the bank for crediting to a current or other account.

Cash on hand can be in both national and foreign currencies. Accounting for the movement of funds is recorded in the book for cash accounting, for which a certain form is provided. For the national currency, one book should be opened, and for a foreign one, another. In such books it is forbidden to make blots and corrections. If it is necessary to make changes, then they are certified by the signature of the cashier himself and the chief accountant of the enterprise. Books are kept in 2 copies, the first remains at the cash desk, and the second has a tear-off form, and is the employee's report.

Types of accounting and their differences

The organization conducts accounting of cash transactions in 2 directions. Distinguish between analytical accounting and direct accounting. Analytical accounting of cash transactions gives a complete picture of how much money is available at the moment, what funds were spent on in the recent past, what are the forecasts for the future. This is a general idea. And accounting gives the answer in numbers to these same questions. It is presented in the form of reports, postings, expenditure and receipt orders, and so on.

Operations procedure

The cashier must record all cash receipts or withdrawals in the cash flow ledger. At the end of each working day, he must draw up a report and determine the cash balance. If it exceeds the set limit, then the difference must be credited to the account. Exceptions may be the days of the issuance of salaries to employees. In this case, time (approximately 3 days) is provided specifically for the payroll. The daily report of the employee is accepted by the chief accountant, who also checks its correctness. Reporting is accepted against signature.

The report must contain all the outgoing and incoming orders that were posted on that day.

The order of operations can be determined by the following sequence of actions of the cashier:

1. Upon receipt or disposal of cash, an incoming or outgoing invoice is drawn up. These are the primary documents on the basis of which a report on the activities of the enterprise is compiled.
2. Primary documentation is recorded in the transaction log.
3. Also, all actions are reflected in the ledger.
4. At the end of the working day, the employee submits a report, which contains all the necessary documentation, to the chief accountant.

The cashier is a financially responsible person, he is responsible for the safety of the property at the cash desk, and any transfer of it must be documented. If, for any reason, the employee is absent from his workplace, then all liability passes to the person who replaces him. At the first visit to the cash desk, the substitute must conduct an audit, that is, an inventory, in order to know what he is responsible for and check the availability of all components.

In addition to cash, other material assets of the enterprise can be stored in the cash register, they can be presented in various forms. It can be stocks, bonds and other securities. If a shortage is identified, it must be compensated directly by the employee himself, who, upon entering a job, had to sign an act of transfer of material values, according to which he accepted liability.

In the chart of accounts of accounting there is a special account No. 375, which is called "calculations for compensation for losses." The shortage is debited to account 375, and then, upon return by the employee, it will be reflected in the posting D30K375.

Reporting can, in certain cases, be transmitted electronically, but the correctness of it is checked by the chief accountant of the enterprise, who is actually responsible for this in the future.

Accounting entries for cash transactions

When carrying out cash transactions, it is necessary to correctly record all movements in accounting documents. If funds are received, they are reflected in the debit of the transaction, if money is issued, then they are recorded in the credit of the account.

To account for the movement of funds, account 30 of the Chart of Accounts is provided. This is a synthetic account, which is called "Cashier". Consider the main accounting entries often encountered in the implementation of entrepreneurial activities.

If the funds received from buyers go to the cash desk, then the posting will be: D30K36.

If funds are received at the cash desk from the company's account, then - D30K31.

If the money is returned by the employees to whom they were issued under the report, then the posting will be as follows: D30K372.

If the cash desk received money that was identified after the inventory, then the posting: D30K719.

These were examples of the receipt of funds at the cash desk, they are reflected in the debit of account 30. What will the posting look like when issuing money from the cash desk?

If a salary is issued to employees of the enterprise from the cash desk, then the posting will look like D66K30.

Money is issued to accountable persons - D372K30.

If money is transferred from the cash desk to the current account of the enterprise, then the posting will be as follows: D31K30.

Accounting Regulations (PBU) are Russian national accounting standards. RAS regulate the organization of accounting and the procedure for keeping records of assets, liabilities or events of economic activity. Compliance with the requirements and methodological recommendations set out in the PBU is mandatory.

Accounting regulations are developed and approved by the Ministry of Finance of the Russian Federation. The presented table contains all the current PBUs (there are 24 in total) with the changes that are relevant for 2019. PBUs have already been published with changes that come into force in 2019. The table shows the number of the PBU, its name (you can go to the full text of the Regulations by clicking the link), as well as the date of commencement of the PBU and the date of its last change.

In the coming years, another large-scale update of federal accounting standards is expected. Click the link to download the Order of the Ministry of Finance of the Russian Federation, which lists all PBUs and the dates of planned updates.

Table of PBUs in force in 2019

In Russia, a four-level system of legal regulation of accounting has developed.

The first (legislative) level -federal laws, decrees of the President of the Russian Federation, resolutions of the Government of the Russian Federation establishing uniform legal and methodological standards for organizing and maintaining accounting in Russia. Also, the right to regulate accounting is granted to the Central Bank of the Russian Federation, the Federal Commission for the Securities Market, and other departments. The norms contained in other federal laws and affecting the issues of accounting and financial statements must comply with the Federal Law "On Accounting".

Second (normative) level— accounting regulations (PBU, Russian standards) approved by the Ministry of Finance of the Russian Federation, which set out the principles and basic rules of national accounting; accounting regulations in accordance with IFRS (International Financial Reporting Standards), approved by the Order of the Ministry of Finance dated December 28, 2015 No. 217n. The normative level also includes the Chart of Accounts for accounting of financial and economic activities of organizations and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n), Regulations on documents and workflow in accounting (approved by the USSR Ministry of Finance on July 29, 1983 No. 105) .

Third (methodological) level- instructions, recommendations and guidelines for accounting, other documents of an instructive or recommendatory nature that answer practical accounting issues and are not included in the previous level. They are prepared and approved by federal bodies, ministries, professional associations of accountants on the basis of documents of the first and second levels. Documents of this level include instructions for filling out accounting forms, guidelines for inventorying property and financial obligations, guidelines for accounting for costs included in distribution and production costs, financial results at enterprises.

Fourth level- documents that are developed by the enterprise itself and determine the organization and maintenance of accounting for certain types of property, liabilities and business transactions. These are working documents of organizations for internal use, approved by the head of the organization within the framework of the adopted accounting policy. At this level, the main regulatory document on accounting is the accounting policy of the organization. The purpose of this level is to determine the accounting procedure for transactions for which the current acts do not provide for a specific procedure or there is variability. These documents, their content, principles of construction and interaction with each other, as well as the procedure for preparation and approval are determined by the head of the organization.

ACCOUNTING FOR CASH OPERATIONS

At the enterprise, the cash desk is used to receive, store and spend cash. The procedure for conducting cash transactions is regulated by the instruction of the Central Bank of Russia.

The amount of cash in the cash desk of the enterprise is limited by the limit, which is set when opening a current account by the bank in agreement with the enterprise. In excess of the established limit, money can be stored only on the days of payment of salaries, pensions, scholarships, allowances within three working days, including the day the money is received in the bank.

The cash desk accepts cash on receipt cash orders, in return for which a receipt is issued. The issuance of cash in cash is carried out according to cash orders or other documents (applications for the issuance of money, payrolls).

Documents for receiving and issuing money are issued in the accounting department of the enterprise and signed by their chief accountant, documents for issuing are also signed by the head of the company.

When paying money according to payrolls, a separate cash order for each recipient is not issued - one is drawn up for the total amount according to the payroll after the expiration of the issuance period. Individuals receive money on account cash orders at the cash desk of the enterprise upon presentation of an identity document.

The cashier, having issued or received money, is obliged to sign an expenditure or receipt cash order, and to pay off the documents attached to them with stamps or the inscription “received” or “paid” indicating the date of the operation.

All primary documents for income and expenditure (incoming and outgoing cash orders, invoices, etc.) are registered in the accounting department in a special register before being transferred to the cash desk, the document is assigned a serial number. A cash book is maintained at the box office. An enterprise can have only one cash book. The pages in the book are laced and sealed with a round wax seal of the enterprise. On the last page of the book, the inscription “In this book everything is numbered ... pages” is made and the head of the enterprise and the chief accountant put their signatures. Entries in the cash book are kept in carbon copy in two copies, and the second copies, serving as the cashier's report, must be tear-off. Erasures and unspecified corrections are prohibited. Sheets of the cash book have a strictly established form.

Cash transactions are carried out in the following order:

- preparing primary documents for receipts and expenditures;

- primary documents are registered in the register;

- entries are made in the cash book;

- daily at the end summed up the cash book, the cashier's report (2nd copy of the cash book) with receipts and expenditures is submitted to the accounting department of the cashier's report against receipt in the cash book (1st copy).

Cash transactions are recorded on the active account 50 "Cashier". The account balance indicates the presence of the amount of free money in the cash desk of the enterprise at the beginning of the month, the debit turnover - the amounts received in cash at the cash desk, the loan turnover - the amounts issued in cash.

Not only cash can be stored at the box office, but also forms of strict accountability and securities - paid vouchers, travel tickets, promissory notes, postage stamps, state duty stamps, etc., accounted for on the active account 56 "Money documents".

At least once a month, an audit (inventory) of the availability of cash on hand is carried out. The audit of the cash desk is carried out by the commission suddenly, the commission is appointed by order of the head of the enterprise. Cash, monetary documents, securities and forms of strict reporting are checked.

The cashier bears full financial responsibility for the safety of all funds in the cash desk, which is confirmed by a written obligation when hiring.

As a result of the inventory, surpluses of cash may be detected or their shortage may be revealed. The surplus is accrued and credited to the income of the enterprise:

Dr. c. 50 "Cashier",

Set of c. 80 Profits and Losses.

The shortage is documented by several wires.

The fact of shortage of cash at the checkout is reflected:

Dr. c. 84 "Shortages and losses from damage to valuables",

Set of c. 50 Cashier.

The shortage is charged to the culprit (cashier):

Dr. c. 73 "Settlements with personnel for other operations" sub-account 3 "Calculations for compensation for material damage",

Set of c. 84 "Shortages and losses from damage to valuables."

Subsequently, the shortage is compensated by the culprit in full or in parts in cash or by deduction from salary:

Dr. c. 50, 70,

Set of c. 73-3.