Finance 2024, November
The financial result of the organization's activities is characterized by the amount of profit received, as well as the level of profitability. Profit comes from the sale of services or products. Only after the completion of the transaction, the net income can take the form of net profit
A legal entity operating on the territory of the Russian Federation, when registering an organization, must contribute a certain amount of funds to the authorized capital. The founders have the right to increase the capital of the organization in the course of work
According to the Labor Code, every employee must receive a wage every fortnight. But sometimes there are situations when he cannot receive it on time. In this case, they talk about its deposit, that is, about transferring it for storage. How to draw up documents in such situations?
Dividends represent a portion of the profits of an entity that is distributed to shareholders based on the percentage of shares under their control. Their payment leads to a decrease in capitalization and needs savings. The calculation of dividends is carried out after the approval of the company's annual report
The state duty is accepted by the state for payment by citizens of the procedure for obtaining various legal services. The receipt of the deposited funds is usually one of the necessary documents for submission to certain structures, which is why it is important not to be mistaken with the details and list the state duty correctly
To account for materials and raw materials transferred on a tolling basis, an off-balance account is used. At the same time, the reflection of all transactions in accounting depends on the nature of the transaction and the purpose of the raw materials supplied by the customer
When calculating the financial costs of an enterprise, it is necessary to take into account various factors, and one of the basic indicators in the calculations is the cost price (the totality of the costs of producing a product), because the profit from sales is directly dependent on the calculation of the cost price and on the measures taken by the enterprise to reduce it
Technically, trading on the stock exchange is a simple process. You must have a computer connected to the Internet with a program called an exchange terminal installed. You need to watch the change in stock prices in it and decide at a certain moment what to do - buy securities or sell
The book of income and expenses is an obligatory document in the company for conducting financial calculations and analyzing economic activities. It plays a special role among single tax payers, as it replaces accounting and is used to calculate the tax base
The annual balance sheet is compiled on the basis of accounting calculations, balance sheet data for the previous period and inventory. Each item, in conjunction with the rest, should reflect real data, which is achieved using uniform principles of valuation and accounting
Equipment deterioration refers to the loss of cost and productivity. It can arise due to many reasons: aging of equipment, loss of its competitiveness, etc. At the moment, using the latest technologies, it is possible to achieve success in the fight against wear, thereby extending the service life of the equipment, but still this task remains very urgent
You have decided to open your own business, for example, a computer salon or a beauty salon, and now you need to make a calculation of services. If it is correctly drawn up, you will be able to establish adequate prices, as well as correctly draw up all the documentation
Postal order is the oldest and most well-known method of sending money. Russian Post offers various options for making such transfers (Cyberdengi, Western Union). It is necessary - passport; - details of the recipient of funds
Most teenagers try to find work outside of school hours. But some are faced with the problem of selecting vacancies, the current job market is available mainly for adults. Therefore, we offer several options for finding a job for young people under 18
An enterprise is considered solvent if its short-term financial investments in the form of temporary financial assistance and investments in securities, as well as settlements with debtors, can cover short-term liabilities. And the level of his solvency is determined by the state of the working capital
An organization's liquidity is a reflection of its financial soundness. Also, it is the company's liquidity that determines the company's ability to fulfill all its obligations at the agreed time. At the same time, such a firm is liquid that is able to cover its own short-term liabilities
When concluding an agreement with a new counterparty, the company is recommended to obtain a preliminary statement about it from the Unified State Register of Legal Entities. This document will allow you to confirm the existence of the company and find out its executive body
A bill of exchange is a type of debt obligation, which is drawn up in a strict form and allows an indisputable opportunity to claim the amount specified in the document at the end of the maturity date. Bills differ in types and forms. It depends on the definition of the type of document how it will be conducted in the accounting department of the enterprise
The movement in the price of a currency or stock on which a trader can make money is called a trend. Your success on the stock exchange depends on how quickly and accurately you determine its beginning. Instructions Step 1 Use fractals to identify the beginning of a trend
Many people need to load reporting in 1C. Since working with the programs is rather complicated and responsible, you should not make mistakes and shortcomings when loading reports. Contact the technical service of the 1C company or use the step-by-step instructions
At the end of 2017, the Central Bank announced the reorganization of Promsvyazbank. According to the rules of procedure, its owners were forced to sell the assets. Among them was the Vozrozhdenie bank, over which Suleiman Kerimov immediately wanted to gain control
The current ratio, also referred to as the coverage ratio, is used to determine how an entity will react to rapid market changes. It is calculated based on the balance sheet data for the reporting period. The analysis is carried out by comparison with the indicators of previous periods
Liquidity is the ability of an enterprise to convert its assets into cash in a timely manner. In other words, it is the rate at which the firm's property is sold at market prices or its ability to turn into money. Instructions Step 1 There are highly liquid (cash and short-term financial investments), quickly realizable (urgent accounts receivable), slow realizable (accounts receivable over 12 months and other circulating assets), as well as hard-to-sell (non-c
In order to make an advance payment in case of working with clients on a prepayment basis, it is necessary to issue an invoice for services in advance, or to issue an invoice for services already rendered. It is not a primary document for accounting, therefore there is no strict sample form or some kind of approved form
In order to perform statutory functions, a budgetary institution needs to record fixed assets, including their write-off after their disposal. The reason for this may be the liquidation, sale, transfer or identified losses of fixed assets. This procedure is drawn up in accordance with the rules approved by Order of the Ministry of Finance of the Russian Federation No
Lack is a waste of entrusted material assets. It must not only be properly documented, but also included in the financial accounting statements so that a cameral or on-site audit does not have complaints or complaints against the company and does not issue an administrative fine
Contributions to the Social Insurance Fund should be calculated by all organizations if they have employees under labor contracts. However, there are legal ways to reduce mandatory payments or not transfer money to the fund for a while. Instructions Step 1 In the FSS, 2 types of contributions are charged:
Fixed assets wear out over time. That is why some organizations are writing off these funds. Disposal can be due to both physical deterioration and moral. The procedure for writing off fixed assets is regulated by the Methodological Guidelines for Accounting for Fixed Assets
A certificate from the place of work on the average earnings is drawn up on a written application of the employee, who may need it, for example, to receive benefits in connection with dismissal. In order to arrange it correctly right away, pay attention to some important nuances
The breakeven point is the minimum amount of revenue that is required to cover costs. The break-even point can also be considered as the minimum volume of manufactured products that must be sold in order for the company to cover its costs. It is necessary - variable costs per unit of production (VC)
The liquidity of an enterprise is the most important characteristic used in assessing its financial condition. In the process of analyzing liquidity, enterprises are considering its ability to timely pay off financial obligations through the sale of assets
An extract from the Unified State Register of Legal Entities may be required in different situations, for example, to confirm the legal status of an enterprise when concluding transactions or to obtain a loan from a bank. The normal time frame for the tax authority to issue extracts is five working days
The departments of a higher educational institution annually select enterprises for their students to undergo practical training. Although, if they wish, they can independently choose a place where they would like to gain experience. Usually, trainees are welcome at industrial enterprises, since they do not need to be paid wages, and they do almost any work
Shooting technique in basketball determines the level of the player and the success of the entire team as a whole. Therefore, it is very important to properly work out this element in training in order to accurately hit in games. What needs to be done for this?
The total cost of production takes into account the costs of production and sales of products, therefore this concept is used only when calculating marketable products. The definition of this value is used in planning and analyzing the activities of an enterprise
Analysis of cash flow to enterprises is aimed at forming an indicator of its well-being. This economic value is a mathematical function of the change in the amount of cash over time. In relation to this concept, the words "inflow" and "
The statement of reconciliation of settlements is a document that reflects the state of mutual settlements occurring between the parties over a certain period of time. Instructions Step 1 Put the dates (beginning and end of the billing period) under the name of the document "
After the liquidation of the company, fixed assets remain with an unfinished shelf life. These tangible assets are subject to an urgent sale at a price well below their market value. This price is called the residual value. Instructions Step 1 Determination of the liquidation value of buildings, equipment and other property of the company is required in several cases:
Those who are afraid of accepting a counterfeit bill must definitely learn how to determine the authenticity of money, even without special technical means. Thus, you can protect yourself from the actions of fraudsters. You also need to know which bills are most often subjected to illegal manipulation
The 1C software suite is popular among accounting workers due to its relative ease of use, accessibility and breadth of operations that it allows to perform. So, in 1C, wages are charged for certain time periods. Instructions Step 1 To calculate wages, the following types of documents are used in the 1C program: