Finance 2024, November

The head of Sberbank G. Gref said about the high probability of a large-scale banking crisis in Russia in 2015. The blame should be on the low oil price and the need to create additional reserves. Uncertainty about the banking sector creates natural fears about the future of their savings and bank deposits

General production costs consist of the costs spent on the maintenance, maintenance and organization of the structural department of the company (workshop, workshop, production), as well as the costs of maintaining and using machinery and equipment

The banking sector and everything related to money requires strictness and adherence to details. Without correctly filled fields in the documents, it is impossible to receive payment. Therefore, the ability to handle the requisites becomes relevant

When liquidating a business or filling out documents for the tax inspectorate, it becomes necessary to assess the value of the company's property, which includes all assets, real estate, planned income, etc. Instructions Step 1 To determine the value of a business's assets, seek help from an independent appraiser

Each company sooner or later faces the need to conduct an advertising campaign. As a rule, advertisers want to get the maximum return with minimal financial investment. But will such promotion be effective, and how to correctly calculate the budget of a promotional campaign, having a limited amount of funds?

The balance sheet is a way of summarizing information and grouping the assets of an enterprise and the sources of their formation at a certain date in monetary value. Balance indicators characterize the state of the enterprise at a certain moment

The simplified taxation system is an attractive tax regime for some taxpayers. This is due to the fact that there is no need to pay VAT, the method of accounting is facilitated, and only the amount of a single tax is paid to the budget. The transition or opening of the "

Chapter 24 of the Tax Code of the Russian Federation on the payment of the unified social tax was put into effect on January 1, 2001. From January 1, 2010, the UST was replaced by insurance premiums, which are deducted to the Pension Fund of the Russian Federation, FSS, FFOMS, TFOMS

Almost all organizations use fixed assets in their work. This is a property that has a useful life of more than a year. But, as a rule, everything does not last forever and these assets are no exception. In the process of work, they require repair and reconstruction

In the course of business activities, the accountant and the head of the organization may face such a situation as writing off defective or expired goods. These defects can be detected both during inventory and randomly. According to PBU 10/99, in accounting, such expenses are referred to as other expenses

The limit-fence card is used for registration of leave to structural divisions of material assets for systematic consumption or according to the developed limit. This document has a regulated form No. M-8 and is filled in according to the established rules

The form for writing off goods is filled out if damaged or stolen products cannot be properly processed and at the end of the current year its value is added to the total shortage. Of course, writing off such goods will not bring the company any income, but it will help to detect the problem

Every day, certain business operations and processes take place in the organization: the acquisition and consumption of resources, the shipment of products, settlements with buyers, financial organizations, suppliers, etc. All these operations must be reflected in the primary documents without fail

In most cases, transfer of 1C databases means not just physical movement of an infobase by simple copying of folders, but transfer of 1C data from one database to another. A special case of such a transfer is the transfer of 1C users. It is necessary - personal computers with 1C

Timely accounting of the total cost of the company allows the head to constantly keep his finger on the pulse of economic and other events and will help to avoid unnecessary debts and problems. There are certain rules that apply to determine the costs of a firm

Production costs - the costs of a manufacturer or owner of a firm associated with the acquisition and use of various factors of production. Thanks to them, there is an improvement in working conditions, modernization of outdated equipment. Production costs serve as the basis for calculating financial indicators

A share is a security that provides its owner with the right to participate in the management of a joint-stock company and a part of the profit in the form of dividends. Main types of shares All shares can be placed publicly or closed (by distributing shares in a narrow circle of persons)

A share is a security that gives its owner the right to a share of the profits in the company of which he is a shareholder. The profit received from shares is called dividends. When you buy shares in a company, you become co-owners of the company

The discounted (present) value is an estimate of the amount of profit received in the future from an investment in a particular financial instrument in terms of the current point in time. It allows you to find the amount of investment that is required in order to receive a certain profit after a specified period

Clause 1 of Article 164 of the Tax Code of the Russian Federation determines the application of a zero percent tax rate when selling goods (except for natural gas, oil, including stable gas condensate, when exported to the territory of the CIS member states) exported by customs export

With the help of inspections, any activity is controlled. All checks can be divided into internal and external. Internal audits include audits carried out by the enterprise for the purposes of internal control (revisions, audits). External - tax audits and external audit

To determine the cost of construction work, accountants conduct a timely, complete and reliable reflection of all costs actually incurred. In the accounting department, construction costs are written off based on the rules approved by PBU 2/2008 (27)

Enterprises carrying out financial and economic activities on the territory of the Russian Federation must keep accounting records. It is based on such regulations as the Tax and Civil Code, Accounting Regulations, the Federal Law "On Accounting"

If the activity of an enterprise is related to taxable and non-VAT-taxable transactions, then in this case it is necessary to organize separate accounting for various business transactions. This rule is established by clause 4 p. 149 and paragraph 4 of Art

To determine the amount of dividends due for one preferred or ordinary share, use a simple calculation method, substituting into it the current values of the indicators of the financial condition of the joint-stock company in a certain period for which dividends are paid

On the basis of the company's financial statements for the year, the shareholders' meeting decides on the payment of dividends. Accounting, taxation and registration of this operation depends on who is the founder and what amounts of retained earnings the organization has

The owners of the organization are paid dividends. They are accrued from the company's profit received in the reporting period. They are reflected in the corresponding declaration, taxed at the rates provided by the Tax Code of the Russian Federation

Agreement - a document in which the parties to the transaction indicate all the essential conditions under which the transaction will take place, that is, how, when, how, in what time frame the parties will perform certain actions, and what will be the remuneration for them

When an organization purchases cash register equipment, it is necessary not only to register it with the tax authority, but also to correctly reflect it in the accounting records. Typically, it is related to management needs and has a useful life exceeding 12 months

Most organizations and individual entrepreneurs who carry out trade operations and receive cash from customers, ultimately face the need to use cash register equipment (CCP). Scope of CCP The procedure for using cash registers is regulated by Federal Law No

In the course of its activity, the enterprise is in a continuous process of decreasing and increasing the attracted or retired funds. Operational management of business processes and control over the change in the amount of funds is carried out through the opening of accounting accounts

Assets and liabilities in the course of the activity of this or that enterprise are constantly decreasing, then increasing. To control the change in the amount of funds, as well as to promptly manage business processes, you need to open accounting accounts

Financial institutions use a systematic list of accounts to register various transactions, which is developed in accordance with generally accepted international practice. A chart of accounts is required for all financial institutions. Accounts reflect operations that are determined by the regulations of the National Bank and this legislation

A return invoice means a document that is drawn up upon detection of a defect or non-compliance of the purchased product with quality standards for its further exchange. Instructions Step 1 Write "Invoice" at the top of the document

To carry out business activities, the heads of organizations must maintain accounting and tax records. As a rule, these two types of accounting run in parallel with each other, but still have differences. Tax accounting is necessary to determine the tax base

In the process of financial and economic activities of the enterprise, property appears, which is subject to write-off. The reasons for this are different, for example, the equipment is out of order. It is subject to disposal, but in order for the company to receive some income from the written off asset, it can be disassembled into parts and sold

When accepting goods or in the process of carrying out an inventory, a shortage of material values is sometimes revealed. And in order to spend these expenses in the form of a shortfall in accounting, it is necessary to draw up documents in accordance with the requirements of Russian legislation

Letter of credit is a transaction in which the buyer instructs the bank to pay the agreed amount of money from his account to the seller within a certain time period, after they have provided the documents indicated by the agreement. Concept and essence of a letter of credit In case of letters of credit, three groups of participants can be distinguished

A tender is a special form of placing an order, during which the customer can evaluate all the proposals of the participants and choose the best one. Participation in tenders is very important for enterprises, as it allows them to receive a permanent, well-paid order and thereby expand their activities

To find out how to attract a lot of money, first stop complaining about fate. Understand - everything that happens in your life happens only through your fault or thanks to you. Take responsibility for yourself and see how your well-being begins to improve