Didactic test on PM 01 “Documentation of business transactions and accounting of the organization’s property”

How can a founder deposit money into an LLC current account?

for a simplified taxation system: article 346.15, paragraph 1, subparagraph 1.1, paragraph 1 article 346.15.

procedure for determining income 1.1. When determining the object of taxation, the following are not taken into account: 1) income specified in Article 251 of this code; Article 251. income not taken into account when determining the tax base 1.

When determining the tax base, the following income is not taken into account: for the simplified taxation system: Article 346.15, paragraph 1, subparagraph 1.1, paragraph 1

What is count 51 used for?

Account 51 “Current accounts” accumulates all non-cash cash flows of the company in rubles. The debit of account 51 characterizes the amount of funds entering the current account of a business entity. A loan, on the contrary, records the outflow of money from a company to pay for goods, work or services.

In accordance with the order of the Ministry of Finance of Russia “On approval of the chart of accounts for accounting financial and economic activities...” dated October 31, 2000 No. 94n (hereinafter referred to as the chart of accounts), account 51 can be paired with a large number of accounts, both debit and credit:

• 50 "Cashier";
• 60 “Settlements with suppliers and contractors”;
• 62 “Settlements with buyers and customers”;
• 66 “Calculations for short-term loans and borrowings”, etc. (according to the instructions for the chart of accounts).

In this case, correspondence is also allowed with account 51 itself (posting Dt 51 Kt 51 ).

For more information about the chart of accounts, see the article.

depositing money into a company account

messages: 1,345

messages: 1,177

from an organization, if the authorized (share) capital (fund) of the receiving party consists of more than 50 percent of the contribution (share) of the transferring organization;

(as amended by Federal Law No. 32-FZ dated February 15, 2018)

from an individual, if the authorized (share) capital (fund) of the receiving party consists of more than 50 percent of the contribution (share) of this individual.

in this case, the received property is not recognized as income for tax purposes only if, within one year from the date of its receipt, the specified property (except for cash) is not transferred to third parties;

Examples of transactions and postings for 91 accounts

Example 1. Accounting for other rental income on account 91.01

Let's say Leto LLC, with its main activity in the production of confectionery products, receives income from renting out premises in one of the industrial buildings. The tenant of “Vasilek” pays 50,000 rubles monthly, according to the concluded agreement. Payment for rent was credited to the account in the amount of 50,000 rubles.

The amount of monthly expenses incurred by Leto LLC for maintaining the premises consists of:

• depreciation charges - 2,000 rubles;
• wages for service personnel - 8,000 rubles;
• wage taxes - 1,500 rubles;
• utilities and other services - 3,000 rubles.

Based on the results of November 2020, the following entries were made in the accounting department of Leto LLC:

Example 2. Accounting for other income from the sale of materials on account 91.01

Let’s assume that Leto LLC sold other materials not used in the production of confectionery products. Wherein:

• sales cost - 40,000 rubles;
• cost of materials - 15,000 rubles;
• salary and taxes on wages of production workers - 4,000 rubles.

Accounting for other income from materials sold was reflected in the accounting of Leto LLC with the following entries to account 91:

Example 3. Accounting for banking services on account 91.02

Let’s say Leto LLC has entered into an agreement with a bank for the provision of services. At the end of the month (reporting period), the bank provided the following services:

• for installing the Bank-Client system for a period of 3 years (one-time service) - 7,000 rubles;
• for “Bank-Client” service (monthly service) - 400 rubles;
• for settlement and cash services (RKO) - 2,000 rubles;
• for cash collection - 6,000 rubles.

In the accounting of Leto LLC, entries were made to reflect banking services:

founder's contribution to replenish working capital

any objects and funds received by the company can be considered as such.

It is known that any profits are subject to taxation. but you will not need to pay tax if the founder’s share is over 50%. At the same time, there is a mandatory rule that does not allow this money to be transferred to other persons during the year.

in the reporting, this posting of the founder’s contribution to replenish working capital is displayed from the moment of receipt in the column other income in account 98-2 (profit in future periods).

Possibility of such an event

VAT on non-acceptable expenses, on expenses of future periods, re-invoicing of expenses without tax by payers, writing off the restored VAT as expenses - all this can terrify an unprepared person.
Therefore, let's try to understand the jungle of such concepts. The Tax Code states that in order to write off VAT, a number of mandatory requirements must be met:

• the purchased product must be paid for, and it can also be sold or returned to the seller;
• no tax refunds or deductions were made under this procedure;
• the purchase of a product can be confirmed by an entry in the purchase book or an invoice;
• the purchased product or service will be used in procedures that are not subject to VAT;
• the product is planned to be sold abroad;
• When taxing, a special preferential regime or VAT exemption is used.

Knowing about expenses subject to VAT, it is important to understand when writing off as expenses is impossible.

The video below will tell you about separate VAT accounting for indirect expenses in trade:

What does the entry Debit 51 Credit 51 mean?

Posting Dt 51 Kt 51 is often used to reflect the movement of money from one company current account to another.

Let me explain. The company has 2 current accounts: one in bank 1, the second in bank 2. To detail the flow of funds in both accounts, the company can open sub-accounts to account 51:

• 51.01 - settlements on account in bank 1;
• 51.02 - settlements on bank account 2.

Then, when transferring funds from an account in bank 2 to an account in bank 1, instead of the not very clear posting Debit 51 Credit 51, you can make an entry: Dt 51.01 Kt 51.02.

We should not forget that the subaccounts that will be used by your organization should be indicated in the working chart of accounts approved in the accounting policy.

Important! Analytical accounting for 51 accounts can be built not only using subaccounts, but also subaccounts, which, in particular, are used in a number of accounting programs (for example, 1C).

Cash Transaction Accounting

According to the law, any organization that has cash at its disposal must comply with the procedure for conducting cash transactions. The main cash transactions include:

• acceptance/issuance of cash, its storage;
• compliance with the cash limit;
• records management;
• depositing funds into the bank.

To record operations on the presence and movement of cash that are in the cash desk of the enterprise, account 50 is used. The accountant reflects the amounts of funds issued using Kt 50, when cash is received at the cash desk - according to Dt 50.

It should be emphasized that all transactions with cash held in the organization's cash register must be reflected in the cash book. The basis for making entries are cash receipts and expenses (form KO-1 and KO-2).

Pump 90D50 (90D50 Vipom, Bulgaria)

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Topic: Revenue accounting. Is it possible only with D50K90 wiring?

Quick transition Accounting and Taxation Up

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Account card 50

An account card is one of the basic reports that can be generated in the 1C program. With its help, a register is created that reflects the movement of funds in the selected account, broken down by transactions. It is also possible to group cards by day and month. The report shows the fund balance at the beginning and end of the selected period.

In order to open account card 50, in the program you need to go to the “Reports” tab, where the required register will be located. In the report settings, initial data is specified:

• account number (50);
• period;
• instructions to create a register by day.

After double-clicking on the item of interest (material, supplier, etc.), the system will give access to viewing and editing the document on the basis of which the operation was carried out.