Finance 2024, November

The rate of return paid to the investor as a payment for the capital provided represents the value of its price to the enterprise using this capital. For an investor, the price of invested capital is an opportunity cost arising from the loss of the ability to use funds in a different way

Profitability is the most significant indicator of an enterprise's performance, characterizing its effectiveness and economic efficiency. It shows the rate of return of the firm, expressed as a percentage. Profitability is a relative measure

The return on equity is its use when the organization fully covers its costs and makes a profit. The profitability indicator allows you to assess the efficiency of capital use. This relative ratio is less influenced by inflation than absolute indicators, since it is expressed in the ratio of profits and advanced funds

An enterprise needs capital in order for it to function. Often, the funds that are in circulation are not enough. It is especially offensive if growth prospects are visible, but they are unattainable simply because there are not enough funds

Each limited liability company must have a statutory fund. It is formed by contributions from the founders. In the course of work, shareholders can make additional contributions, sometimes even this is simply necessary, for example, when there is a shortage of working capital

You can get a contribution by inheritance by contacting a notary at the place of opening of the inheritance with a special statement. After that, you will need to collect a package of documents for the credit institution in which the deposit is stored

A deposit is money received from an individual by a credit institution for storage at a fixed percentage for a period of 1 month or more. The main difference between a deposit in favor of a third party from other deposits: until the third party to which the deposit is open has not exercised his rights as a depositor when personally contacting the bank, the client who opened a deposit and signed an agreement also has the right to carry out all operations provided for by the depo

Enterprises subject to VAT have the right to write off part of the VAT amount for a certain amount of tax deductions provided for by law. This will minimize the tax paid and reduce the costs of the company. The conditions and procedure for writing off VAT are established by Art

Surely, many believe that it is impossible to reduce VAT and, moreover, it is illegal, however, this opinion is erroneous. In accordance with the norms of the tax code of the Russian Federation, any organization has the right to reduce the total amount of VAT by certain deductions established by the law

Prior to the adoption of the new Regulation on the Procedure for Conducting Cash Operations, the banks carried out the check of cash discipline. Since 2012, control over the completeness of accounting for the cash proceeds of organizations and entrepreneurs is the prerogative of the tax authorities

As more and more people travel the world, there is a need to use the bank accounts of the countries they visit. Investors would also like to have similar accounts in other currencies in order to apply them in their investment strategies. This procedure is quite simple and absolutely legal

The exchange rate difference arises as a result of partial or full repayment of accounts payable or receivable, which is denominated in foreign currency, while the exchange rate at the date of the transaction differs from the rate at the date the debt is recorded in accounting

When applying for a loan, any borrower is faced with the condition of the bank to charge a commission for the issuance of funds. The amount in each individual case depends on the size of the loan, the bank's internal instructions. In an advertisement for low interest on loans, you may not notice the small print about the high percentage of commission for issuing

Any enterprise, regardless of the type of activity and tax regime, uses the services of banks and, of course, pays a certain commission for banking services. Despite the fact that these procedures have become commonplace for a long time, many accountants sometimes have difficulties with reflecting bank expenses in accounting and tax accounting

The procedure for invoicing by an enterprise operating under a simplified taxation system has its own specifics. The rules for the formation of these important documents are useful and in demand. It is necessary - PC with installed Windows operating system and Internet access

Each firm has the right to keep only a limited amount of cash. The limit applies to the amount of loans, earmarked contributions, proceeds from the sale of goods and services. The exceptions are the amounts intended for salaries, social benefits and scholarships, but this money can also be kept in the cashier for no more than three working days

Cash transactions in the organization must be reflected in primary documents. To account for cash transactions, an expense cash order (CKO) is used, on the basis of which cash is issued from the cash desk. The issuance of funds on an expense cash order is made only on the day the document is drawn up

Each founder of the company, investing in its development, ultimately wants to make a profit. The same can be said about the owners of the shares. Cash that will be paid to investors is called dividends for accounting and tax purposes. Instructions Step 1 The frequency of dividend payments depends on the company's accounting policies

Each company is obliged to conclude a cash balance limit with the servicing bank. Only the amount of the set limit can be stored in the cash register. If during the check it is found that the funds exceed the amount of the limit, then a fine will be issued in double the amount of the excess

The turnover sheet is an accounting register in the form of an auxiliary table, which is used to summarize the totals, as well as control over them for all the necessary accounting accounts. According to synthetic accounts, it can be simple or chess

If there is a section “Accounting” in the 1C: Enterprise program, this system should automatically implement a special mechanism for working with the values of accounting totals. This mechanism should provide storage, dynamic recalculation of accounting totals, as well as their retrieval using the built-in language

The exchange rate is a continuously changing parameter of modern reality, affecting both everyday life (prices of goods and services) and business and politics. How is the exchange rate established? Instructions Step 1 Hundreds of years ago, in the era of coins made of precious metals (gold, silver), the most important characteristics of money were their weight and purity of the material

Income tax is always referred to as direct taxes, because it is taken from the profits received by a company that operates in Russia. To calculate this indicator, it is necessary to determine the amount of the tax base and the tariff rate that is in effect for the reporting period

Each organization has the right to independently determine which of its costs are attributed to direct costs and which are indirect. This procedure should be reflected in the accounting policy. The Ministry of Finance recommends splitting expenses in accordance with established accounting rules

The cost price is one of the most important components of any sale, because without it it is impossible to correctly calculate the price of a future product or service. Many aspiring entrepreneurs for the first time are faced with the fact that they need to form a cost price

All transactions with cash registers are strictly regulated, for this reason, mistakes when breaking through a check, as well as returns of purchased goods must be correctly executed. The Letter of the Office of the Ministry of the Russian Federation for Taxes and Dues in Moscow No

All cash transactions on credit and debit orders must be entered by the cashier in the cash book, on the basis of which the cashier's report is generated daily. This document allows you to track and check the correctness of the documentation and the amount of cash in the cash desk at the beginning and end of the working day

According to the procedure for conducting cash transactions No. 40, approved by the decision of the Board of Directors of the Central Bank of Russia, earmarked funds can be issued only to accountable employees of the enterprise and with the obligatory condition of a subsequent cash advance report

VTB is the largest Russian state-controlled bank. The Government of the Russian Federation is its main shareholder and owns 77% of the shares. The Bank has a high reliability rating among international rating agencies and has a large branch network throughout the country

Construction estimates are drawn up in stages for specific types of costs and works. In this case, the calculations are of a general nature with the calculation of the total cost of the project. While not absolute, the estimate during the construction process can be refined and detailed

Material assets at enterprises can be issued to employees for various business and operating expenses. This can be the purchase of inventory items, payment for the services of various third-party organizations, and also travel costs can be attributed here

Modern marketing and economic techniques make it possible to assess the risks of an enterprise, starting from a variety of goals and indicators. Whatever the analysis is for, it's worth starting with general things. In the early stages, a SWAT analysis is the best way to assess the situation and compare risk indicators with indicators of opportunity in the early stages

The leaders of organizations try to maintain a stable high economic condition of their enterprises. As a rule, for this it is necessary to make some decisions, but in order to do something, you need to have information. Management reporting is internal reporting that shows the financial condition of a company

Before each business entity, be it a bank, enterprise or individual entrepreneur, the problem of the turnover of working capital is quite acute. Indeed, the profitability of production activities depends on how efficiently and quickly their circulation is carried out

To find the price of a product, make a so-called "full cost estimate". In other words, take into account all the costs required to produce one unit of output and add the desired markup to them. Compare the resulting amount with the cost of similar products or services on the market in your region

Each commercial enterprise conducts one or another activity aimed at obtaining financial profit. Nevertheless, unfortunate periods periodically occur, which must be taken into account in order to avoid similar situations in the future. The determination of profit or loss for accounting is the responsibility of the organization's accountant

The financial result is the result of the economic activity of the enterprise, the increase or decrease in its equity capital. It is determined by comparing costs and revenues received for a certain period. The main indicators characterizing the financial result are profit and loss

To reflect the business operations of industrial enterprises aimed at the release and sale of finished products, the financial result from the sale of goods is used in accounting. This value is determined monthly on the basis of documents that confirm the fact of implementation

Demand, like any other market mechanism, has its own characteristics and functions. Each of us is faced with demand almost hourly, but not everyone can describe this concept. Instructions Step 1 What is demand? Demand is the willingness of buyers to purchase a product at a specified price and at a specific point in time

Thanks to the constant development of the Internet, millions of people have been able to work in the stock and foreign exchange markets without leaving their homes. In order to make a profit, a variety of strategies are used. One of the most reliable methods is volume trading