Accounting for the financial results of the enterprise for the reporting period is carried out in accordance with the requirements of RAS (accounting rules). So, to determine the structure of income, it is necessary to be guided by PBU 9/99 "Income of the organization", according to which the entire profit of the company is divided into: income from ordinary activities, operating income and non-operating income.
Instructions
Step 1
Analyze all the income that entered the current accounts or cash desk of the company for the reporting period. Determine what species they belong to. This must be done because tax and accounting records are kept exactly depending on the structure of the income received.
Step 2
Determine the profit of the enterprise, which relates to income from ordinary activities. In other words, this revenue comes from the sale of goods, the provision of services or the performance of work carried out by the enterprise. In this case, these incomes must be confirmed by documents, by an appropriate agreement, act or other document. Accounting for these receipts is kept on account 90 "Sales".
Step 3
Find out the operating income of the enterprise. These include: receipts received in the form of payment for the temporary use of the company's assets; funds received as payment for the right to use intellectual property; proceeds from participation in the authorized capital of other enterprises. In addition, profit from joint ventures, funds from the sale of fixed assets and assets, interest on the use of the company's funds are taken into account. Operating income is recorded on account 91.1 "Other income".
Step 4
Make a list of non-operating income of the enterprise. They consist of: penalties, penalties, fines received for violation of the terms of contracts; profits of previous years; compensation for losses; assets received free of charge; accounts payable and accounts payable with expired limitation period; positive exchange rate differences; revaluation of assets and other non-operating income. These receipts are recorded in the same way as operating income on account 91.1, but are not accepted for tax purposes.
