Finance
Last modified: 2025-01-24 12:01
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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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"
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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)
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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
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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
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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
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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
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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)
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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
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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
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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
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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
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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
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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
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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
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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
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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
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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 "
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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
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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?
Last modified: 2025-01-24 12:01
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
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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
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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
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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
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Daily allowance - compensation payments to an employee who, by order of the head of the enterprise, is sent on a business trip. This is a certain amount of money, which is designed to compensate a person for the inconvenience caused by being outside the usual environment
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Sometimes, in the course of the company's business activities, employees use a personal mobile phone for business purposes, that is, they spend money on their personal account. In this case, the employer must reimburse the costs. How can these costs be taken into account for tax purposes?
Last modified: 2025-01-24 12:01
Many people with little knowledge of accounting think that invoice and invoice are one and the same accounting document. This opinion is wrong. In fact, these documents are directly related to the creation of the same operation, the difference exists in their purpose and design
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The sales report is compiled according to the planned and actual data. It allows you to analyze the position of the company, which has developed in relation to attracting consumers. Based on the information in this report, it is possible to draw up plans for further production activities, as well as optimization of its process
Last modified: 2025-01-24 12:01
Organizations and individual entrepreneurs who are on the simplified taxation system (STS) are required to take into account all the income they receive. Income includes sales proceeds, which are determined based on the amounts of payment received for work performed, services rendered, goods shipped
Last modified: 2025-01-24 12:01
In the past six months, the Central Bank has been actively cleaning banks. And of course, many are worried about who will return the money to depositors if the bank's license was taken away. Deposit insurance system All deposits of Russians are insured