Order on accounting policy
The Tax Code of the Russian Federation allows the taxpayer to choose a taxation system (for example, LLC, simplified tax system or UTII). However, to determine the tax base for the chosen taxation regime, various application options are provided. Which of the acceptable options to use in practice is decided by the management, the organization’s accountant or individual entrepreneur. In this case, the final decision should be written in the accounting policy for tax purposes and approved by order on the accounting policy.
There are no standard models of accounting policies, so you can draw up an order for approving the accounting policies in any form. Moreover, the provisions of the accounting policy can be included either in the text of the order or issued as an appendix to it (the order).
The newly created organization and those that emerged as a result of the reorganization must approve the accounting policy within 90 days from the date of state registration. This document must be applied from the moment the new organization (successor organization) is created. This procedure is established by paragraph 2 of clause 9 of PBU 1/2008. At the same time, there are no penalties for violating the deadlines for approving accounting policies.
The adopted accounting policy can and should be applied consistently from year to year (Part 5 of Article 8 of the Law of December 6, 2011 No. 402-FZ). That is, there is no need to approve a new document every year.
Independence of accounting policies is relative
In paragraph 2 of Art. 8 of the Federal Law of December 6, 2011 No. 402-FZ “On Accounting” (hereinafter referred to as 402-FZ) determines that an economic entity independently forms its accounting policy, guided by the legislation of the Russian Federation on accounting, federal and industry standards. At the same time, in paragraph 14 of Art. 21 of Law No. 402-FZ establishes that the parent company has the right to develop and approve its own standards, mandatory for use by subsidiaries.
Therefore, clause 5.1 was added to clause 5 of PBU 1/2008 indicating that the organization chooses accounting methods regardless of the choice of accounting methods by other organizations. At the same time, the subsidiary forms its accounting policies based on the standards of the parent company.
Previously, there was no such provision in PBU 1/2008.
Order on the adoption of accounting policies at the enterprise for accounting and tax purposes
Order No. __
“___”_________________2011
I order:
In accordance with the Law of the Russian Federation dated November 21, 1996 No. 129-FZ “On Accounting”, the Accounting Regulations “Accounting Policy of the Organization” (PBU 1/2008), approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n, and the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of the Russian Federation dated July 29, 1998 No. 34n, I order the approval of the accounting policy for 2011, I establish the following:
1. Maintain accounting records in full in connection with the application of the simplified taxation system in accordance with the Law of the Russian Federation of November 21, 1996 No. 129-FZ “On Accounting”:
2. When assessing the items in the financial statements, ensure compliance with the assumptions and requirements provided for by the Accounting Regulations “Accounting Policy of the Organization”, approved by Order of the Ministry of Finance of the Russian Federation dated October 6, 2008 No. 106n.
3. The facts of economic activity are reflected using the principle of temporal certainty, which implies that the facts of economic activity relate to the reporting period in which they took place, regardless of the actual time of receipt or payment of funds associated with these facts.
4. Accounting in 2012 should be carried out using the Chart of Accounts for accounting the financial and economic activities of organizations and the Instructions for its application, approved by Order of the Ministry of Finance of the Russian Federation dated October 31, 2000 No. 94n.
5. Maintain accounting records in 2012 using the specialized accounting program 1C “Accounting” using a journal order form in electronic form. Analytical and synthetic accounting registers should be drawn up automatically (Article 10 of Law No. 129-FZ). Keep accounting documents at the enterprise in electronic form, ensuring their protection.
6. The acquisition and procurement of materials is reflected in accounting using account 10 “Materials”, which forms the actual cost of materials and reflects their movement.
7. When releasing inventories into production and otherwise disposing of them, they are assessed by the organization (except for goods accounted for at sales (retail) cost) at the cost of each unit.
8. When calculating depreciation of fixed assets in accounting, the linear method is used.
9. To newly acquired fixed assets, apply the Classification of fixed assets included in depreciation groups, approved by the Decree of the Government of the Russian Federation “On the Classification of fixed assets included in depreciation groups” dated January 1, 2002 No. 1. For items acquired before 2002, accrue depreciation in the manner prescribed by Resolution of the Council of Ministers of the USSR of October 22, 1990 No. 1072 “On uniform rates of depreciation charges for the complete restoration of fixed assets of the national economy of the USSR.” If an item cannot be classified into any of the depreciation groups, the organization has the right to independently determine its useful life.
10. Assets in respect of which the conditions are met that serve as the basis for their acceptance for accounting as fixed assets, costing no more than 40,000 (or a lesser limit) rubles per unit are reflected in accounting and reporting as part of inventories;
11. Establish the following groups of homogeneous fixed assets:
- building;
- structures;
- working and power machines and equipment;
- measuring and control instruments and devices;
- Computer Engineering;
- vehicles;
- tools, production and household equipment;
- other objects.
12. No revaluation of homogeneous fixed assets at the end of 2012.
13. The costs of repairing fixed assets are included in the cost of products (works, services) of the reporting period.
14. The useful life of intangible assets is determined based on the expected period of use of the asset, during which it is expected to receive economic benefits (or use them in activities aimed at achieving the goals of creating a non-profit organization).
15. Depreciation of intangible assets is carried out using the following method of calculating depreciation charges in accounting: linear method.
16. Depreciation charges for intangible assets are reflected in accounting by accumulating the corresponding amounts in a separate account (05 - “Amortization of intangible assets”).
17. Tourist vouchers purchased for sale should be accounted for in off-balance sheet account 004 as commission goods.
18. When selling (dispensing) goods, their value (in the context of a particular group) is written off at the cost of each unit.
19. Selling and administrative expenses are recognized in full in the reporting year as expenses for ordinary activities.
20. Accounting for the output of finished products (works, services) should be carried out without using account 40 “Output of products (works, services).
21. Shipped goods, completed works and rendered services for which revenue is not recognized are reflected in the balance sheet at the actual full cost.
22. Administrative expenses, accounted for in the debit of account 26 “General business expenses”, at the end of the reporting period are not distributed among the objects of calculation and, as conditional constants, are written off directly to the debit of account 90 “Sales”.
23. Revenue from the sale of goods (work, services) is recognized in accounting in the usual manner.
24. In accounting and tax accounting, revenue is recognized as the agent’s remuneration from the sale of vouchers.
25. Revenue from the performance of work, provision of services, sale of products with a long manufacturing cycle is recognized as the work, service, or product is ready.
26. Do not create reserves for upcoming expenses and payments.
27. Do not create a reserve for doubtful debts.
28. Convert long-term accounts payable (for loans and borrowings) into short-term ones from the moment when, according to the terms of the agreement, 365 days remain until the repayment of the principal amount of the debt. (Clause 6 PBU 15/01).
29. Recognize all borrowing costs as other expenses.
30. The accounting regulations “Accounting for income tax calculations” (for an organization - a small business entity and a non-profit organization) should not be applied.
31. The accounting regulations “Information on related parties” do not apply.
32. The consequences of changes in accounting policies that have had or are capable of having a significant impact on the financial position of the organization, the financial results of its activities and (or) cash flows should be reflected in the financial statements (for an organization that is a small business entity, with the exception of issuers of publicly placed securities) prospectively , except for cases when a different procedure is established by the legislation of the Russian Federation and (or) a regulatory legal act on accounting.
33. Use in your work primary accounting documents that are presented in albums of unified forms of primary documentation developed by the State Statistics Committee of the Russian Federation.
34. Responsibility for the organization and state of accounting at the enterprise shall be assigned to the head of LLC "____________" Full name.
35. Accounting in LLC "____________" the manager maintains accounting personally
36. An inventory of fixed assets, materials, and goods in the organization’s warehouse should be carried out annually in December. In addition, carry out an inventory in cases provided for by law.
37. Provide for changes to the accounting policy for 2011 in the following cases:
A) changes in the legislation of the Russian Federation and (or) regulatory legal acts on accounting;
B) development of new methods of accounting in order to more accurately represent the facts of economic activity in accounting and reporting or reduce the complexity of the accounting process without reducing the degree of reliability of information;
C) a significant change in business conditions (reorganization, change in types of activities, etc.).
38. Provide for the possibility of introducing clarifications into the organization’s accounting policy for 2011 in connection with the emergence of facts of economic activity that are essentially different from the facts that occurred previously, or arose for the first time in the organization’s activities.
39. Tax accounting of the organization LLC "____________" shall be maintained in accordance with Ch. 26.2 “Simplified taxation system” of the Tax Code of the Russian Federation.
Head _________ Full name
Download the document “Example of accounting policy for an organization using the simplified tax system”
