Order on approval of the accounting policy at the school. Order on accounting policies. Order on accounting policies: sample and example

Moscow 12/25/2014

on approval of accounting policies for 2015

In connection with the entry into force of the Federal Law - Federal Law “On Accounting” and in order to ensure uniform principles for organizing accounting in society, as well as guided by the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by the Order of the Ministry of Finance of Russia dated 01.01.2001 N 106n and other regulatory legal acts on accounting I order:

1. Approve the new edition of the Accounting Policy for accounting purposes, given in Appendix No. 1 to this Order.

2. Approve the new edition of the Accounting Policy for tax accounting purposes, given in Appendix No. 2 to this Order.

3. Establish that these editions of the Accounting Policies for accounting and tax accounting purposes are applied from January 1, 2015.

4. I entrust control over the execution of this order to myself.

General Director //

Application

to the order UP-2015 dated 12/25/14

POSITION

about accounting policies

for accounting purposes for 2015

General provisions

1.1 Accounting is maintained in accordance with the Federal Law “On Accounting” dated January 1, 2001. N 402-FZ with amendments and additions, Accounting Regulations, Chart of Accounts for accounting of financial and economic activities of enterprises and Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n with amendments and additions, PBU, as well as , based on other current regulatory documents on accounting and reporting of the Russian Federation.

1.2 During 2015, accounting of property, liabilities and business transactions is carried out using the double entry method in accordance with the current Chart of Accounts for accounting of financial and economic activities of enterprises and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated January 1, 2001 N 94n.

2.2 Registration of primary accounting documents is carried out in accordance with the Unified forms of primary accounting documentation, approved by the resolutions of the State Statistics Committee of the Russian Federation and the Ministry of Finance of the Russian Federation. In the absence of appropriate unified forms, document forms containing the mandatory details specified in clause 2 of Art. 9 of the Federal Law “On Accounting”.

2.3 The data contained in the primary documents accepted for accounting is promptly registered and accumulated in accounting registers and is quarterly transferred in grouped form to the financial statements. Accounting registers contain the mandatory details provided for in paragraph 4 of Article 10 of the Federal Law “On Accounting”.

2.4 Corrections to cash and bank documents are not allowed. Corrections can be made to other primary accounting documents only by agreement with the persons who compiled and signed these documents, which must be confirmed by the signatures of the same persons, indicating the date of the corrections.

To control and streamline the processing of data on business transactions, consolidated accounting documents can be compiled on the basis of primary accounting documents.

Primary and consolidated accounting documents can be compiled on paper and computer media.

2.5 Primary accounting documents, accounting registers, financial statements are subject to mandatory storage in accordance with the deadlines established by the nomenclature of files to be submitted to the archive. Responsibility for ensuring the safety of primary accounting documents, accounting registers, financial statements and their timely transfer to the archive rests with the head of the enterprise.

The storage period for documents is calculated from January 1 of the year following the year in which the documents were completed.

All documents are generated in the following folders:

· Cash documents (receipt and expense cash orders, payroll statements) with a storage period of 3 years.

· Bank documents (bank statements with attachments for each current (currency) bank account) with a storage period of 3 years.

· Advance reports with a storage period of 3 years.

· Securities (securities purchase and sale agreements, including all amendments and appendices thereto, acts of transfer acceptance, extracts from depository records) with a storage period of 3 years.

2.7 Inventory procedure. The inventory of assets and financial liabilities is carried out in accordance with the procedure established in the Law on Accounting, as well as in the Guidelines for the inventory of property and financial liabilities, approved by the Order of the Ministry of Finance of the Russian Federation.

In order to ensure the reliability of accounting and reporting data, set the timing of the inventory:

· settlements with debtors and creditors - before submitting annual reports as of December 31 of the reporting year;

· fixed assets, material assets, capital investments, goods - before submitting annual reports as of December 31 of the reporting year, at least once every three years;

To carry out accounting and tax accounting, the accounting service of an economic entity develops a document that defines the specific requirements and provisions of accounting and tax accounting applied at this enterprise. To consolidate the rules of accounting and tax accounting, an economic entity issues an order on accounting policies.

Is there a standard order form?

There is no standard form for the order, as a result of which this document is drawn up in any form. Provisions characterizing the accounting policy of a business entity can be formalized in different ways:

• provisions are formalized directly in the text of the order;
• provisions are drawn up in the form of annexes to the order.

The order must contain mandatory details, including the date of preparation, name, text, signatures and others.

Structure and content of the order for approval of accounting policies

The structure of the order approving policies in the field of accounting and tax accounting is standard. The order contains the title, signature of the head of the business entity, administrative and explanatory parts.

• indicate the name and position of the employee who is responsible for monitoring the implementation of the provisions described in the document;
• indication of the date from which this document is entered, etc.

Conditions for generating a sample order for approval of accounting policies

Let's consider the formation of an order to approve the accounting policy using a specific example.

ZenitPlus LLC is registered as a legal entity and has a state registration certificate, the issue date of which is 05/01/2017. Although ZenitPlus LLC is a small business, it plans to use a tax system such as the general one (OSNO).

The financial and economic activities of ZenitPlus LLC began from this date. Before the formation of the accounting policy of ZenitPlus LLC began, the management of the business entity determined the following positions:

• do not use simplified taxation systems possible for small businesses and keep accounting records in full;
• Formation of accounting policies should be carried out in two directions: for tax and accounting purposes;
• the need to formulate a schedule for developing accounting policy provisions, indicating the deadlines and those responsible. Various responsible executors are appointed for the formation of individual sections of the accounting policy;
• control over the formation of accounting policy provisions is assigned to the chief accountant;
• mandatory approval of the draft document with all interested users, if necessary, making adjustments before May 13, 2017;
• the draft document, which has been approved, is approved at a meeting of the commission (no later than May 16, 2017) and signed by the head of the business entity.

The order contains the following information:

• on the start date of application of the developed accounting policy (for accounting and tax accounting purposes);
• on the need to familiarize all interested parties of the business entity with the order;
• instructions to the heads of all structural divisions of business entities about the need to ensure compliance with the provisions of the accounting policy in terms of correctness and timeliness;
• an indication of the structural unit that will be entrusted with monitoring compliance and execution of the accounting policies of the business entity;
• information about the official who will be responsible for the execution of the order.

Sample order on accounting policy

ORDER ON ACCOUNTING POLICIES N ____

for accounting purposes and for

tax accounting (for ____ year).

__________________________

(name of organization)

G. ____________

"__"__________ ____ G.

Based on the Federal Law of November 21, 1996 N 129-FZ "On Accounting", the Regulations on Accounting and Reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 N 34n, the Accounting Regulations "Accounting Policy of the Organization" ( PBU 1/98), approved by Order of the Ministry of Finance of the Russian Federation dated December 9, 1998 N 60n,

I ORDER:

Adopt accounting policies for ____ year (for accounting purposes).

1. Accounting is carried out by the chief accountant (or the manager personally, or a specialized organization) by double entry in the accounting accounts in accordance with the working chart of accounts (Appendix No. 1). Accounting for property, liabilities and business transactions is carried out in rubles. Documentation of property, obligations and business transactions, reporting is carried out in Russian.

2. Accounting is carried out on a computer (manually).

3. The procedure for calculating depreciation of fixed assets is ________________.

4. Revaluation of fixed assets is not carried out (or is carried out annually).

5. Upon disposal of fixed assets, the formation of a residual value on account 91 (or on account 01).

6. Repayment of the value of intangible assets is carried out using the straight-line method (either the write-off method in proportion to the volume of production, or the reducing balance method) over the useful life.

7. Purchased inventories are reflected in accounting at the actual cost on account 10 (or at the accounting price using accounts 15 and 16).

8. Purchased goods are reflected in accounting at the purchase price (or at the sales price with separate accounting for the trade margin).

9. Material resources released into production are written off at actual production costs (either average, FIFO, or LIFO).

10. Finished products are accounted for at actual production costs (either at contract prices or at direct cost items).

11. The cost of finished products sold is accounted for using the direct method (or the calculation method).

12. Accounting for shipped goods (handed over work, rendered services) is carried out at the actual full cost (or at the planned cost).

13. General production and general business expenses are distributed between the objects of calculation in proportion to direct costs (direct wages of the main production workers or the consumption of materials for a specific type of product, or the amount of direct costs, or total sales revenue).

You can make another option for distributing the account 26.

14. General business expenses are written off and charged to account 90 “Sales” (or charged to account 20).

15. Accounting for write-off of commercial expenses and distribution costs - recognition of expenses in the cost of products (goods, works, services) in full in the reporting period of their recognition in accounting (or with distribution to the balance of goods (products)).

16. Work in progress is assessed at actual production costs (either by direct items of expenditure, or by the cost of raw materials, materials and semi-finished products).

17. Accounting for the costs of repairing production fixed assets is carried out with inclusion in the cost of the current reporting period at actual costs (or by creating a reserve for repair costs).

18. Write-off of deferred expenses is carried out evenly during the period of use or by order of the manager (or in proportion to the volume of products (works, services)).

19. Accounting for upcoming expenses and payments is carried out as they arise (or by creating reserves).

20. Provisions for doubtful debts are not created (or are created).

21. Accounting for the costs of procuring and delivering goods to the warehouse is carried out with inclusion in the purchase price of the goods (on the debit of account 41) or as part of production costs (on the debit of account 44).

22. If there are securities, changes in market value are recorded without creating reserves for the depreciation of securities (or with the creation of a reserve).

23. Additional borrowing costs are written off as operating expenses in full in the period in which they were incurred (or evenly).

24. Interest payable (discount) on a bill (bond) is charged to financial results at the time of occurrence (or evenly monthly with reflection in account 97 “Deferred expenses”).

25. The difference between the amount of actual costs for the acquisition of debt securities and their nominal value in account 91 is accounted for at the time of repayment (or evenly monthly).

26. The determination of the financial result when implementing long-term contracts is carried out for the object as a whole (or for individual work performed provided for in the contract).

27. Inventory is carried out once a year before drawing up the annual balance sheet, but no later than October 1.

28. The chief accountant controls the document flow schedule (Appendix No. 3).

For tax accounting purposes.

29. For the purpose of calculating VAT, the date of sale is recognized as shipment and payment documents are presented to the buyer (or as funds are received).

30. For the purpose of calculating income tax, the date of sale is recognized by shipment (or by the cash method, if the proceeds from the sale meet the criterion established by Article 273 of the Tax Code of the Russian Federation).

31. Material resources released into production are written off at the cost of a unit of inventory (either average, FIFO, or LIFO) - this may coincide with accounting.

32. Depreciation of fixed assets is calculated using the straight-line method according to the groups established by Decree of the Government of the Russian Federation dated January 1, 2002 N 1, once a month.

33. A reserve for doubtful debts is not created (or is created) - it may coincide with accounting.

34. A reserve for warranty repairs is not created (or is created).

35. When sold, purchased goods are valued at the cost of a unit of goods (either FIFO, or LIFO, or average, if FIFI or LIFO is not possible) - may coincide with accounting.

36. Securities disposed of are written down at unit cost (either FIFO or LIFO).

37. The distribution of direct costs to the balances of work in progress is made:

For trade (direct expenses - expenses relate to the cost of purchasing goods sold in a given reporting (tax) period, and the amount of costs for delivery (transportation costs) of purchased goods to the warehouse of the taxpayer - buyer of goods if these costs are not included in the purchase price of the specified goods. All other expenses, with the exception of non-operating expenses, incurred in the current month are recognized as indirect expenses and reduce the income from the sale of the current month);

Other production and services (except for oil refining, metallurgical, chemical, etc.), based on calculation using the planned cost method (either standard or estimated).

38. A reserve for future repair costs is not created (or is created).

39. A reserve for future expenses for vacation pay is not created (or is created).

40. A reserve for future expenses for the payment of remuneration at the end of the year is not created (or is created).

41. Tax records are kept monthly in the form of a table (provide the form of the table).

Applications:

Appendix No. 1 - working chart of accounts (synthetic and analytical accounts).

Appendix No. 2 - forms of primary documents that differ from the standard ones, or are not provided for by the standard forms.

Appendix No. 3 - document flow schedule.

Appendix No. 4 - tax accounting form.

Supervisor: ___________________

ORDER No. 54

On the accounting policy of Energoservice OJSC for 2010

Date: December 28, 2009

I ORDER:

1 Approve the accounting policy of Energoservice LLC for 2010 for accounting and taxation purposes in accordance with the appendix to this order.

2 The provisions of the accounting policy are mandatory for all employees of Energoservice LLC responsible for maintaining accounting and tax records and preparing primary documents.

3 Responsibility for organizing the execution of this order is assigned to the chief accountant of Energoservice LLC (O.V. Konovalov).

Director ___________________I.V. Sergienko

Appendix to Order No. 54 of December 28, 2009

Accounting policy of Energoservice LLC for 2010

1. Accounting policies for accounting purposes

A properly drawn up accounting policy will help you save on taxes, as well as defend expenses and deductions in disputes with tax authorities. We have prepared a sample order for approval of accounting policies for 2019.

Why do you need a sample order on accounting policies for 2019?

The Tax Code in some cases gives organizations the opportunity to independently choose methods for determining income and expenses, as well as accounting for certain taxable items. The selected methods affect a number of indicators:

• The cost of the enterprise's products,
• Financial results of the company,
• The amount of income and taxes.

When conducting an audit, tax inspectors are guided by the provisions of the organization's accounting policies. Therefore, each enterprise must develop and approve this important document. For this, the accountant will need a sample order approving the accounting policy for 2019.

Form of order for approval of accounting policies

Accounting policies are developed by the person responsible for accounting, most often the chief accountant. The document is approved by the head of the enterprise.

The Tax Code (Article 313 of the Tax Code of the Russian Federation) and accounting legislation (clause 4 of PBU 1/2008) require the approval of the accounting policy by order of the head of the company. But the standard form of the order has not been approved by regulations. There are no clear requirements for drawing up the document.

Enterprises are developing an order form for approving accounting policies for 2019 on their own. It can be compiled on the organization’s letterhead or a regular sheet. The content must include 4 mandatory parts:

1. Heading,
2. administrative part,
3. Manager's signature.

The provisions of the accounting policy can be included in the text of the order or placed in a separate document - an appendix to the order.

Order date

The date of commencement of application of the accounting policy is determined by order of the head of the enterprise.

New companies develop and approve accounting policies within 90 days from the date of their creation. If changes are made to the accounting policies of an existing enterprise, then two options are possible.

Update

The accounting policy for 2019 can be updated if the business conditions for the enterprise have changed, or if they have decided to use other accounting methods. In this case, the adjusted accounting policy comes into force on January 1 of the following year.

Change

Adjustments to accounting policies may be dictated by changes in legislation. Then the update comes into force from the beginning of the legislative amendments.

In all cases, the provisions of the accounting policy can be applied no earlier than the manager signs the order.

Please note

If the company's operating conditions have not changed, then continue to apply the same accounting policies from year to year. There is no need to approve it annually, you can simply adjust it

Sample of filling out an order for approval of accounting policies

We figured out when to make changes to accounting policies. Let's see how to draw up an order for its approval. It's easy to do in 4 steps.

Step 1

Indicate the name and details of the organization in the header of the document:

Step 2

Indicate the name of the document, place and date of its preparation. Separate orders can be made to approve accounting policies for accounting and tax purposes. You can approve both documents with one order:

Step 3

Complete the administrative part. If changes are caused by new legislation, an explanatory part can be drawn up above the administrative part. The explanatory part indicates what changes in legislation have occurred and on what date they come into force.

In the administrative part, indicate:

• For what year is the accounting policy approved?
• Who is responsible for the execution of the order:

Step 4

The order is signed by the head of the enterprise. The employees responsible for the execution of the document familiarize themselves with it against signature:

Ready-made sample order for approval of accounting policies for 2019

We have prepared a sample order on accounting policies in compliance with all design rules and legal requirements.