Semenikhin V.V.
Accounting and taxation expert

The formation and approval of an accounting policy is mandatory for any organization, regardless of its organizational and legal form. This is a requirement of Article 5 of the Federal Law of November 21, 1996 No. 129-FZ "On Accounting" (hereinafter - Law No. 129-FZ). If the organization does not comply with the requirements of the law regarding accounting policies, the inspection authorities may regard such actions as a gross violation of the rules for accounting for income and expenses, which is fraught with administrative liability in accordance with Article 15.11 of the Code of Administrative Offenses of the Russian Federation.
With regard to public catering organizations, accounting policy seems to be especially important, since at present the methodological support of the accounting process in public catering needs to be significantly reformed and improved, taking into account new business conditions and changes in legislation.
The main regulatory document that establishes the principles for the formation of accounting policies is the Accounting Regulation "Accounting Policy of the Organization" PBU 1/98, approved by order of the Ministry of Finance of Russia dated 09.12.1998 No. 60n (hereinafter - PBU 1/98).
According to this document, the accounting policy is a set of methods adopted in the organization accounting from primary observation to the final generalization of the facts of economic activity. We must not forget that this administrative document covers the entire accounting system, starting from the methods of grouping and evaluating the facts of activity, organizing workflow and ending with the processing of information in accounting registers.
Therefore, Law No. 129-FZ and PBU 1/98 oblige, as annexes to the accounting policy, to approve:
- a chart of accounts, in which synthetic and analytical accounting accounts opened for them are separately allocated;
- forms not developed by the State Statistics Committee Russian Federation documents used in the execution of specific business transactions;
- the procedure for conducting an inventory of assets and liabilities;
- document flow rules and accounting information processing technology;
- the procedure for monitoring ongoing business operations;
- other necessary accounting solutions.

Note. Access to the entire contents of this document is restricted.

In this case, only part of the document is provided for review and avoiding plagiarism of our developments.
To gain access to the full and free resources of the portal, you just need to register and log in.
It is convenient to work in advanced mode with access to paid resources of the portal, according to

ORDER No. 16
On the accounting policy of Polyot LLC
for 2017

Date: 12/29/2016

I ORDER:

1. Approve the accounting policy of Polyot LLC for 2017 for the purposes of accounting and taxation in accordance with the appendix to this order.

2. The provisions of the accounting policy are obligatory for all employees of Polyot LLC responsible for maintaining accounting and tax records, and preparing primary documents.

3. Responsibility for organizing the execution of this order shall be placed personally on the head.

Appendix to Order No. 16
dated December 29, 2016

Accounting policy of Polyot LLC for 2017

1. Accounting policy for accounting purposes

2. Accounting policy for tax accounting purposes

Model accounting policy in public catering

(Semenikhin V.V.)

(“Accounting in budgetary and non-profit organizations”, 2012, N 1)

Russian accounting legislation obliges any company to form and approve its accounting policy, in which the organization fixes the methods and methods of accounting work. To the fullest extent, this requirement applies to public catering organizations, which, according to general rule required to keep accounting records. Moreover, a company providing catering services is not exempt from accounting even if it pays a single tax on imputed income.

It should be noted that in its regulatory document, the organization of public catering fixes only those aspects in terms of which the accounting and tax legislation contains multivariate methods of accounting work.

At present, taking into account the new business conditions, changes in legislation, the methodological support of the accounting process in public catering needs to be significantly reformed and improved. Therefore, for public catering organizations, accounting policy is the main document, without which it is virtually impossible to properly organize and build an accounting system in this organization.

The requirement for the formation and approval of the accounting policy of the organization is established at the legislative level, as indicated by Art. 6 of the Federal Law of November 21, 1996 N 129-FZ “On Accounting” (hereinafter - Law N 129-FZ).

Please note that on November 29, 2011, the Federation Council of the Russian Federation approved the new version the federal law"About Accounting". This legal act brings the accounting system in line with the changed conditions for the activities of economic entities, and also contributes to improving the quality financial reporting and its transparency. The new version of the Law establishes uniform requirements for accounting, including financial reporting, forms legal mechanisms for regulating accounting, clarifies the list of persons subject to accounting legislation and its scope. The law comes into force on 01.01.2013.

The new Accounting Law also does not relieve Russian firms of the obligation to keep records. Moreover, if today organizations using the simplified tax payment system have the right not to keep accounting records in full, then under the new Accounting Law they will keep records in a general manner. It should be noted that the new Law pays more attention to the company's accounting policy than its predecessor, since a separate article is devoted to accounting policy in the bill.

Law N 129-FZ contains only General requirements to the accounting policy, and the main regulatory document that establishes the basic principles of its formation is the Accounting Regulation “Accounting Policy of the Organization” (PBU 1/2008), approved by Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n.

According to PBU 1/2008, the accounting policy is a set of accounting methods adopted in a public catering organization - primary observation, cost measurement, current grouping and final generalization of the facts of economic activity.

In a word, the accounting policy covers the entire accounting system from initial observation to summarizing the results, which is why both Law N 129-FZ and PBU 1/2008 oblige the organization to approve as annexes to the accounting policy:

Working chart of accounting accounts containing synthetic and analytical accounts necessary for accounting in accordance with the requirements of timeliness and completeness of accounting and reporting;

Forms of primary accounting documents, accounting registers, as well as internal accounting documents;

The procedure for conducting an inventory of assets and liabilities;

Methods for assessing assets and liabilities;

Document flow rules and accounting information processing technology;

Procedure for control over business transactions;

Other solutions necessary for the organization and maintenance of accounting.

When forming its accounting regulations, a catering organization must proceed from the assumptions listed in paragraph 5 of PBU 1/2008.

Please note that if a public catering organization belongs to small businesses and does not place securities publicly, then it has the right to deviate from the assumption of temporal certainty of the facts of economic activity, i.e. in accounting, she can determine her income and expenses on a cash basis. This is also indicated by clause 12 of the Accounting Regulation “Income of the organization” PBU 9/99, approved by Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n. If the company uses this right, then this provision must be included in its accounting regulations, and the deviation from the assumption of temporary certainty is indicated by the organization in an explanatory note attached to the company's financial statements.

According to paragraph 6 of PBU 1/2008, the accounting policy of a public catering organization must provide the following requirements:

Completeness of reflection in accounting of all facts of economic activity;

Timely reflection of the facts of economic activity in accounting and financial statements;

Prudence - a greater willingness to recognize expenses and liabilities in accounting than possible income and assets, avoiding the creation of hidden reserves;

The priority of content over form is the reflection in accounting of the facts of economic activity based not so much on their legal form, but on their economic content and business conditions;

Consistency - the identity of analytical accounting data to turnovers and balances of synthetic accounting accounts on the last calendar day of each month;

Rationality - rational accounting based on the conditions of management and the size of the organization.

Like everyone else, catering organizations must have an accounting policy not only for accounting, but also for tax purposes. This is indicated by the provisions of Russian tax legislation, in particular Ch. 21, 25 of the Tax Code of the Russian Federation (TC RF).

This is confirmed by judicial practice. As the Federal Antimonopoly Service of the West Siberian District noted in its Decree dated November 20, 2006 in case N F04-7773 / 2006 (28631-A46-26), the accounting policy affects the formation of the tax obligations of the organization to the budget and affects the procedure for calculating the tax, due to which the presence of its in an organization is mandatory.

The public catering organization forms the system of tax accounting independently, guided by the principle of the sequence of application of the norms and rules of tax accounting. In other words, the specified system is applied by the organization consistently from one tax period to another. The principles for the formation of tax accounting policies are laid down in Art. 313 of the Tax Code of the Russian Federation.

The procedure for maintaining tax records is fixed by the public catering organization in the accounting policy for taxation, which is approved at the beginning of each month.

At the same time, PBU 1/2008 allows two possible ways reflecting the consequences of a change in accounting policy:

Retrospective;

Perspective.

If a company is a small business and is not an issuer of publicly offered securities, then it can only use a prospective method of reflecting the effects of a change in accounting policy. Such a right for this category of firms is enshrined in clause 15.1 of PBU 1/2008. To implement this opportunity, the catering organization must provide for this in its accounting regulations.

Changes in accounting policies that have had or may have a significant impact on the financial position of the organization, financial results of its activities and (or) movement Money are subject to separate disclosure in the financial statements. By the way, a similar requirement follows from clause 10 of the Accounting Regulation “Accounting statements of an organization” (PBU 4/99), approved by Order of the Ministry of Finance of Russia dated 07/06/1999 N 43n, as well as from clause 35 of the Regulation on accounting and financial reporting in the Russian Federation, approved by Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.

If an organization does not publish its financial statements in full, then information on accounting policies is subject to disclosure at least in the part directly related to the published data.

Recall that information about changes in accounting policies is disclosed in the explanatory note, which is part of the financial statements of the organization.

Moreover, it is mandatory to provide not only the reason for the change in accounting policy, but also the content of such changes:

The procedure for reflecting the consequences of changes in accounting policies in the financial statements;

The amount of adjustments associated with a change in accounting policy for each item of the financial statements for each of the reporting periods presented, and if the organization is required to disclose information on earnings per share, then according to data on basic and diluted earnings (loss) per share;

The amount of the corresponding adjustment relating to reporting periods preceding those presented in the financial statements, to the extent that this is practicable.

When forming its accounting policy, a public catering organization should take into account the following:

organizational moments. As organizational moments, the sectoral and structural features of the organization of public catering, the types of activities carried out are taken into account, as well as a list of applied industry instructions and recommendations. In addition, information is indicated on the organization of the accounting service of an economic entity, a list of rights and obligations of accounting services, a workflow schedule, as well as the procedure for reflecting information in accounting and compiling financial statements;

Methods for assessing property, liabilities and methods for their reflection in accounting.

In the accounting policy of a public catering organization, it is mandatory to fix the following information:

On intangible assets (IA) - their composition, assessment for accounting purposes, determination of the term beneficial use, depreciation methods, the possibility of using increased depreciation rates, revaluation, etc.;

On fixed assets of the organization (OS) - the criteria for classifying assets as fixed assets, the procedure for accounting for fixed assets, the value of which does not exceed 40,000 rubles, the assessment of fixed assets, the methods of accrued depreciation, the revaluation procedure, the restoration of fixed assets;

About inventories (IPZ). Here the catering organization fixes:

The procedure for attributing property to the inventories, the method of accounting for raw materials (products) in the kitchen (at actual cost using account 10 “Materials” or at discount prices using accounts 15 “Procurement and acquisition of material assets” and 16 “Deviation in the cost of material assets”) ;

Accounting for the movement of MPZ;

Methods for writing them off to production (FIFO, average cost or unit cost), etc.;

About goods (food, if the catering organization keeps records of products on account 41 “Goods”). Here the organization consolidates such points as:

Methods for evaluating goods;

Accounting for transportation costs;

Methods of release of goods into production, etc.;

About accounting for production costs. In this subsection, the composition for the production of finished products is fixed, their accounting method is indicated, as well as the procedure for accounting for work in progress;

About the accounting of financial results of activity of the organization of public catering. This subsection should contain information on the income and expenses of the organization, on how the resulting exchange differences will be reflected in the accounting, how accounts receivable are written off, accounting for profits (losses) of previous years identified in the reporting period.

In addition, the accounting policy of the catering organization should contain provisions on accounting for borrowings and financial investments, the procedure and terms for conducting inventories, provisions on the used chart of accounts and forms of primary accounting documents.

The public catering organization must also indicate in its accounting policy where tax accounting data is generated.

Accounting registers can serve as a source of information for determining the tax base. If they do not contain sufficient information, then independent tax accounting registers should be kept on paper, in electronic form or on any machine media.

Forms of registers, as well as the procedure for reflecting analytical data of tax accounting and primary accounting documents in them, are established by annexes to the accounting policy for taxation purposes in accordance with Art. 314 of the Tax Code of the Russian Federation. When developing them, it is necessary to remember the list of mandatory details provided for in Art. 313 of the Tax Code of the Russian Federation:

Register name;

Period (date) of compilation;

Transaction meters in kind (if possible) and in monetary terms;

Name of business transactions;

Signature (decoding of the signature) of the person responsible for compiling the register.

The persons who compiled and signed them are responsible for the correct reflection of business transactions in tax accounting registers. Corrections to the registers must be substantiated and confirmed by the signature of the responsible person who made them, indicating the date of entry.

It should be noted that tax and other authorities are not entitled to establish mandatory forms of tax accounting documents for taxpayers.

If a public catering organization finds it difficult to develop such documents on its own, then the forms of tax registers can be taken as a basis, which are given in the Recommendations of the Ministry of Taxes of Russia “The tax accounting system recommended by the Ministry of Taxes of Russia for calculating profits in accordance with the norms of Chapter 25 of the Tax Code of the Russian Federation“.

In terms of value added tax (VAT), the accounting tax policy of a public catering organization must contain the following information.

1. Allocation of input VAT between taxable and tax-exempt transactions. Public catering organizations can simultaneously carry out both taxable (clause 1, article 146 of the Tax Code of the Russian Federation) and VAT-free operations (clause 2 of article 146, 149 of the Tax Code of the Russian Federation).

In this case, in accordance with paragraph 4 of Art. 149 of the Tax Code of the Russian Federation, public catering organizations should organize separate accounting of VAT amounts for purchased goods (works, services), including fixed assets and intangible assets, property rights used to carry out both taxable and tax-free (exempt from taxation) transactions.

The need to maintain separate accounting is due to the fact that the amounts of input VAT on goods (works, services), property rights used to carry out VAT-taxable transactions are deductible, and non-taxable ones are taken into account in their value.

Please note that if separate accounting is not maintained, then the VAT amounts are not only not accepted for deduction, but are not included in expenses that are taken into account for income tax purposes.

The accounting tax policy should contain information on the proportion in which the input VAT is distributed if the public catering organization simultaneously carries out taxable operations and operations exempt from taxation. This proportion is determined in accordance with paragraph 4 of Art. 170 of the Tax Code of the Russian Federation.

The specified proportion is determined on the basis of the value of shipped goods (works, services), property rights, transactions for the sale of which are subject to taxation (exempted from taxation), in the total cost of goods (works, services) shipped during the tax period, property rights.

You need to calculate this proportion for the quarter, since the tax is paid quarterly. The same explanations on this matter are given by the tax authorities in the Letter of the Federal Tax Service of Russia dated June 24, 2008 N ShS-6-3 / [email protected]“On the procedure for conducting separate accounting for VAT from January 1, 2008”.

The Ministry of Finance of Russia also agrees with the fiscal authorities, as indicated by Letter No. 03-07-11/237 of June 26, 2008. The only exception is the case of determining the share of VAT deductible on fixed assets or intangible assets registered in the first or second months of the quarter - in this case, the taxpayer has the right to use the proportion based on the results of the month of acquisition of the non-current asset.

Example 1. A public catering organization, in addition to its usual type of activity, sells food products of its own production to a school canteen, the sale of which in accordance with paragraphs. 5 p. 2 art. 149 of the Tax Code of the Russian Federation is not subject to VAT.

During the reporting period, the proceeds from the sale of food products of the school canteen amounted to 140,000 rubles, and the proceeds from the sale of taxable products - 708,000 rubles, including VAT - 108,000 rubles. The amount of input VAT on the total distribution costs amounted to 20,000 rubles.

The share of proceeds from the sale of food products that are not subject to VAT will be:

140 000 rub. / (140,000 rubles + 600,000 rubles) x 100% \u003d 18.91%, and the share of revenue from taxable transactions is 81.09%.

Consequently, the amount of VAT in terms of the total distribution costs in the amount of 20,000 rubles. x 18.91% = 3782 rubles. is taken into account in the cost of purchased services, and the amount of 20,000 rubles. x 81.09% = RUB 16,218 accepted for deduction.

When purchasing assets, a public catering organization does not always know where and for what purposes they will be spent. In the event that the input VAT on such property was deductible, then, for example, when using this property for non-production purposes, the organization will have to recover the amount of tax.

Thus, in order to correctly calculate VAT for a public catering organization, it is very important to fix the following important points in the accounting policy:

Organization and methods of maintaining separate accounting;

Methods for adjusting previously credited amounts for VAT.

2. Value added tax on normalized costs. In accordance with par. 2 p. 7 art. 171 of the Tax Code of the Russian Federation on expenses accepted for tax purposes within the limits of the norms, VAT is deductible only within the limits of such norms.

When applying this rule, a public catering organization must specify the procedure for distributing tax amounts to standardized costs (based on tax registers or according to accounting data).

In particular, within the established norms, the following are accepted:

Representation expenses included in the expenses of organizations for tax purposes in the reporting (tax) period in an amount not exceeding 4% of the taxpayer's expenses for wages for this period (clause 2 of article 264 of the Tax Code of the Russian Federation);

Expenses of the taxpayer for the acquisition (manufacturing) of prizes awarded to the winners of drawings of such prizes during mass advertising campaigns, carried out by him during the reporting (tax) period, are recognized for tax purposes in an amount not exceeding 1% of the proceeds from the sale of the reporting (tax) period (Clause 4, Article 264 of the Tax Code of the Russian Federation).

Example 2. In the reporting (tax) period, a public catering organization incurred hospitality expenses in the amount of 59,000 rubles, including VAT - 9,000 rubles. Labor costs in the same period amounted to 300,000 rubles.

According to paragraph 2 of Art. 264 of the Tax Code of the Russian Federation, for the purposes of taxation for income tax, hospitality expenses are accepted only within 4% of the amount of labor costs, namely, within 12,000 rubles. (300,000 rubles - 4%). The remaining amount of entertainment expenses is recognized as excess and cannot be taken into account for profit tax purposes, as indicated by paragraph 42 of Art. 270 of the Tax Code of the Russian Federation.

Consequently, the amount of VAT that can be taken for deduction will be only 2160 rubles for the organization.

3. The order of numbering invoices. Please note that until the proper approval of the invoice form in the accounting policy of the catering organization, a provision should be made on the form of invoice used. So, the organization can fix the provision that before the approval by the Government of the Russian Federation of the standard form of the invoice, the organization uses the invoice form approved by Decree of the Government of the Russian Federation of December 2, 2000 N 914 “On approval of the Rules for maintaining logs of received and issued invoices, purchase books and sales books when calculating value added tax”, supplemented by the obligatory requisite “currency name”. At the same time, it is advisable to bring the form of the invoice itself as a separate appendix to the order on accounting policy.

Since corrective invoices have been legalized since October 1, 2011, the organization must also provide for the form of such a document, which will be used until the approved form of the document appears.

With regard to income tax, a public catering organization must reflect in its accounting policy the method of accounting for income and expenses that it uses.

The Tax Code of the Russian Federation provides for two ways of recognizing income and expenses:

Accrual method (Articles 271, 272 of the Tax Code of the Russian Federation), which can be used by all organizations;

Cash method (Article 273 of the Tax Code of the Russian Federation), which can be used by those organizations whose average proceeds from the sale of goods (works, services) excluding VAT did not exceed 1 million rubles over the previous 4 quarters. for every quarter.

Example 3. The revenue of the catering organization Caramel LLC amounted to:

For the IV quarter of 2011 - 1,770,000 rubles, including VAT - 270,000 rubles;

For the III quarter of 2011 - 1,357,000 rubles, including VAT - 207,000 rubles;

For the II quarter of 2011 - 944,000 rubles, including VAT - 144,000 rubles;

For the 1st quarter of 2011 - 590,000 rubles, including VAT - 90,000 rubles.

Is LLC "Caramel" in 2012 entitled to use the cash method of accounting for income and expenses for the purposes of taxation of profits in accordance with Art. 273 of the Tax Code of the Russian Federation?

In 2011, the average revenue of Karamel LLC for the quarter was: 987,500 rubles. ((1,770,000 rubles - 270,000 rubles + 1,357,000 rubles - 207,000 rubles + 944,000 rubles - 144,000 rubles + 590,000 rubles - 90,000 rubles) / 4 quarters).

Since the average revenue of Caramel LLC in the amount of 987,500 rubles. less than the limit set by art. 273 of the Tax Code of the Russian Federation, the public catering organization has the right to use the cash method of accounting for income and expenses for the purposes of taxing profits in 2012.

In case of exceeding the maximum amount of proceeds from the sale of goods (works, services) during the tax period, the taxpayer using the cash method is obliged to switch to determining income and expenses on the accrual basis from the beginning of the tax period (year) in which the excess was allowed, according to paragraph 4 of Art. 273 of the Tax Code of the Russian Federation.

In addition, in accordance with Chap. 25 of the Tax Code of the Russian Federation in the accounting policy for tax purposes, it is advisable for public catering organizations to record the following aspects of their activities:

Formation of the initial cost of fixed assets, intangible assets, inventories, goods for tax purposes;

Evaluation of property received free of charge and property received in the course of barter (correspondence to market prices) and the procedure for establishing (confirming) these prices;

Applied methods of depreciation of fixed assets and intangible assets (linear or non-linear method, use of the right to depreciate premium in terms of fixed assets, use of decreasing or increasing factors when calculating depreciation, etc.);

Methods for writing off inventories into production (including food products) for tax purposes (at unit cost, at average cost, FIFO, LIFO);

Valuation of goods and methods of their write-off;

Evaluation of returnable waste;

Write-off and distribution of transportation costs between the value of the remaining goods in the warehouse and the goods sold;

The order of distribution of expenses, when the relationship between income and expenses is determined indirectly;

Creation of reserves, etc.

Comparing the requirements for the rules for developing accounting policies in accounting and tax accounting, as well as the rules of accounting and tax accounting themselves, one can notice that some accounting methods enshrined in accounting law are quite similar to tax accounting methods. Therefore, in order to bring accounting and tax accounting closer, it is recommended that public catering organizations, if possible, apply the same methods and procedures for their application.

If the norms of tax legislation differ from the accounting rules, then the catering organization will definitely need to apply such an accounting standard as the Accounting Regulation “Accounting for corporate income tax calculations” PBU 18/02, approved by Order of the Ministry of Finance of Russia dated 11/19/2002 N 114n.

A public catering organization is not exempt from accounting, even if it applies such a special tax regime as a taxation system in the form of a single tax on imputed income for certain types of activities, regulated by the norms of Ch. 26.3 of the Tax Code of the Russian Federation. Therefore, such organizations develop an accounting policy in full, i.e. for all types of assets and liabilities with the approval of all integral applications (a list of independently developed forms of primary accounting documents, a working chart of accounts, a workflow schedule, inventory deadlines, control procedures, etc.).

In the case of applying the simplified taxation system, public catering organizations can still draw up an accounting policy only in terms of accounting for fixed assets and intangible assets. It is not necessary to submit this document to the tax inspectorate, however, the inspection authorities may request it during the audit (Letter of the UMNS of Russia for Moscow dated February 26, 2004 N 21-09 / 12333). Considering that the new Federal Law on Accounting was approved by the Federation Council of the Russian Federation on November 29, 2011 (effective from January 1, 2013), it makes sense to prepare your accounting policy for 2012 based on the requirements of accounting in full.

In addition to what is stated in the accounting policy of a public catering organization for accounting and tax accounting, other provisions that the organization considers to be the most important can be fixed. For example, the issue of accruing in accounting the amounts of possible penalties for insurance premiums for compulsory types of social insurance is unresolved. Current accounting documents offer organizations two possible options their charges:

By analogy with the accrual of penalties for tax payments, i.e. using balance sheet account 99 “Profit and Loss”;

Using account 91 “Other income and expenses“.

Due to the presence of two options for accounting for penalties and fines on insurance premiums, a catering organization must choose its own method and fix its decision in the accounting policy.

Bibliography

1. Tax Code of the Russian Federation (part two): Federal Law of 05.08.2000 N 117-FZ.

2. On accounting: Federal Law of November 21, 1996 N 129-FZ.

3. On joint-stock companies: Federal Law No. 208-FZ of December 26, 1995.

4. On limited liability companies: Federal Law No. 14-FZ of February 8, 1998.

5. On the approval of accounting regulations: Order of the Ministry of Finance of Russia dated 06.10.2008 N 106n.

6. On approval of the Accounting Regulations “Accounting Statements of an Organization” (PBU 4/99): Order of the Ministry of Finance of Russia dated 06.07.1999 N 43n.

7. On approval of the Accounting Regulations “Income of the organization” PBU 9/99: Order of the Ministry of Finance of Russia dated 06.05.1999 N 32n.

8. On Approval of the Accounting Regulation “Accounting for Corporate Income Tax Calculations” PBU 18/02: Order of the Ministry of Finance of Russia dated November 19, 2002 N 114n.

9. On the approval of the Regulations on accounting and financial reporting in the Russian Federation: Order of the Ministry of Finance of Russia dated July 29, 1998 N 34n.

10. On the approval of the Rules for maintaining accounting journals of received and issued invoices, books of purchases and books of sales when calculating value added tax: Decree of the Government of the Russian Federation of 02.12.2000 N 914.

Send your good work in the knowledge base is simple. Use the form below

Students, graduate students, young scientists who use the knowledge base in their studies and work will be very grateful to you.

• Introduction
• Conclusion
• List of sources used
• Applications

Introduction

Public catering plays an important role in society. It most fully satisfies the nutritional needs of people. Catering enterprises perform such functions as the production, sale and organization of consumption of culinary products by the population in a specially organized places. Catering enterprises carry out independent economic activities and in this respect do not differ from other enterprises. Catering for the population is organized mainly by small private enterprises.

Nutrition is a vital necessity for the majority of workers, employees, students and a significant number of other groups of the country's population.

Currently, public catering enterprises carry out both functions directly related to catering, and functions related to the organization of leisure.

Currently, activities in the field of mass catering are beginning to gain momentum. The first surge has already passed: many restaurants and cafes that opened at the beginning of the perestroika process closed due to unprofitability and lack of competitiveness. However, gradually the process began. At the moment, Astana, as well as the regional centers of the Republic of Kazakhstan, are experiencing a real restaurant boom: the number of hotels, restaurants, cafes, bars, and various clubs is growing rapidly. The mass catering industry is in the process of development - both the number of establishments and the quality of service are growing.

At public catering enterprises, accounting is carried out by a special service - accounting. This is an independent unit headed by a chief accountant or financial director.

accounting costing pricing food

Management accounting at public catering enterprises is close to the object of management both functionally and in time. Management accounting information is needed to ensure:

control - by comparing actual results with planned ones;

budgeting - by detailing quantitative and cost indicators.

The solution of the noted tasks in the accounting practice of public catering organizations shows the procedure for studying the relationship between various information accounting and analytical systems, the essence and place of management accounting, foreign experience in cost accounting and budgeting.

In modern market conditions in public catering organizations, there is a need to constantly search for reserves to reduce costs, predict the market price of products, make alternative decisions for the successful implementation of financial and investment policies.

At the same time, the task of creating an appropriate system for accounting and controlling costs for the production and sale of products in public catering organizations is being updated.

First of all, we are talking about improving management accounting in terms of classifying costs by signs, places of origin, centers of responsibility in relation to public catering enterprises, as well as developing a system for analyzing, budgeting and controlling costs, introducing computer information processing systems.

A great contribution to the formation and development of the domestic theory of management accounting was made by scientists: A. S. Bakaev, M.I. Bakanov, P.S. Bezrukikh, M.A. Bakhrushina, O.N. Volkova, N.D. Vrublevsky, A. M. Galagin, V.B. Ivashkevich, T.P. Karpova, V.E. Kerimov, N.P. Kondrakov, Z.V. Kiryanova, A.Sh. Margulis, S.A. Nikolaev, V.F. Paly, Ya.V. Sokolov, S.A. Stukov, V.I. Tkach, M.V. Chumachenko, A.D. Sheremet and others.

However, there is currently a clear need for methodological developments management accounting, providing for organizational and sectoral features of public catering enterprises.

The noted problems of a theoretical, methodological and practical nature determined the choice of the direction of the study, determined its purpose and objectives.

The relevance of research. Improving management accounting, aimed at improving the efficiency of managing the activities of catering enterprises, by achieving high level the reliability of indicators of financial and economic activity, the implementation of a number of additional analytical capabilities of information support, the decisions made in the field of optimizing production programs, managing the economic activities of structural divisions determine the relevance of the research topic.

Target term paper- to study the features of the organization of accounting in public catering enterprises.

The formulated goal made it possible to determine the tasks of the course work, which were the following:

To study the theoretical issues of accounting in public catering organizations;

To reflect the features of accounting in public catering organizations on the example of LLP "Admira".

The theoretical and methodological basis was the legislative and regulatory documents of the Republic of Kazakhstan, monographic works of domestic and foreign scientists, economists and financiers.

1. Theoretical issues of accounting in public catering organizations

1.1 Tasks and organization of accounting in public catering

The new economic conditions provide for the expansion of the independence of enterprises and public catering organizations in trade and production activities, its implementation on the principles of self-sufficiency and self-financing, the transition to economic methods of managing enterprises and organizations.

Accounting in public catering is designed to monitor the implementation of planned targets, ensuring the safety of property, the efficient and appropriate use of material, labor and financial resources, and compliance with the principles of calculation.

Accounting controls the observance of planned discipline, the fulfillment of each indicator of the plan: the output of own production and turnover (without the volume of sales alcoholic beverages), supply of raw materials and logistical equipment, wage fund, production and distribution costs, gross income, distributable income and financial plan. Accounting should actively influence business processes:

determine the reasons for the deviation from the plan:

prevent mismanagement, unproductive losses, identify internal reserves.

However, accounting data should be widely used for planning for the next period.

Accounting is recognized as strictly controlling the correct use of funds, preventing the occurrence of shortages, theft of valuables, and promoting rational and efficient use. For this you need:

it is more demanding to conduct an inventory, carefully consider and analyze the reasons for each identified fact of shortages, theft and damage to valuables;

discuss at meetings;

take appropriate measures to recover the damage caused from the perpetrators.

To strengthen responsibility for the safety of raw materials and finished products, the range of material assets has been expanded.

Public catering enterprises in the new economic conditions have been transferred to full cost accounting. Full cost accounting implies, first of all, complete self-sufficiency, in which income from the sale of products covers the costs associated with the economic activity of the enterprise. The funds invested in the enterprise must pay off and generate income. Self-sufficiency is provided only by profitable enterprises. The costs of the production activities of the enterprise and remuneration are carried out at the expense of the funds earned by the team.

Accounting allows not only to obtain data on income, expenses and final financial results, but also to determine the degree of compliance with the savings regime, reserves to increase profitability, to promote the proper organization of work and the development of creative initiative.

The share of income remaining at the disposal of the enterprise after mandatory contributions is directed to the formation of funds for production and social development and wage fund, and the higher this share, the greater the economic incentive funds. It is important not only to realistically determine the actual income, but also to properly organize the accounting of their distribution in accordance with established standards.

The correct and clear organization of accounting is of great importance for solving the tasks facing it.

The rational organization of accounting assumes: the use of the latest forms of documents, a clear document flow, the availability of qualified personnel, the use of a progressive form of accounting, the widespread use of modern computer technology in the processing of economic information.

The document is the basis of accounting. The improvement of documentation should be aimed at the widespread introduction of standard unified forms of documents and strict adherence to the procedure for their execution.

At each enterprise, it is necessary to establish such a system for issuing and processing documents that would contribute to the maximum acceleration of document circulation. Violation of the workflow, non-compliance with the rules of paperwork lead to neglect in accounting, to a weakening of control over the implementation of business operations.

Accounting for the economic activities of public catering enterprises can be carried out with decentralization or centralization of accounting work.

With decentralized accounting, the entire cycle of accounting work, from the collection of primary information to the preparation of reports, is carried out directly in the accounting department of the enterprise. Decentralization of accounting makes it possible to bring it closer to the place of business transactions, which helps to increase the efficiency and, consequently, the effectiveness of accounting information.

However, such an organization of accounting has a number of significant drawbacks:

dispersal of accounting and computational work in numerous accounting departments, lack of division of labor;

impossibility rational use computing, a large number of mutual settlements between enterprises and higher organizations.

With centralized accounting, enterprises draw up only primary documents, and their processing and reporting are carried out in the accounting department of a higher organization. The centralization of accounting contributes to the cooperation and specialization of the work of accountants, and this makes it possible to increase labor productivity, reduce the cost of organizing accounting, improve its quality, and effectively use the means of accounting mechanization. But with the centralization of accounting work, there are also disadvantages: such qualitative indicators as gross income, costs, and financial results are not reflected separately for each enterprise. These indicators are taken into account as a whole for the entire trust (trade), which leads to a violation of the principles of economic accounting of individual enterprises.

The most perfect form of accounting organization are accounting. Each enterprise, on the basis of the reports received, has the opportunity to systematically monitor the implementation of established targets. This enhances the role of accounting in strengthening economic accounting.

The main structural divisions of centralized accounting are: departments (sectors), accounting and control groups, computer installation.

Departments are recommended to be created on a functional basis, such can be departments for accounting:

production and commodity operations;

financial - settlement operations;

settlements with workers and employees;

fixed assets, low-value and wearing items;

consolidated reporting, economic analysis and control.

The departments, on the basis of the regulation approved by the chief accountant, provide synthetic and analytical accounting, as well as subsequent control over all business operations of the enterprises served

At enterprises for the implementation of preliminary and current control business transactions, timely collection of accounting and statistical information is used by accounting and control groups - Employees of accounting and control groups are on staff and report to the chief accountant. for a clearer organization of accounting work, schedules for the receipt of documents by departments (sectors) are developed, the timing of their processing and reporting is determined. for mechanized processing of documents may have its own computer installation, as well as use the services of a computer installation of other organizations.

The work of the accounting department must be carried out in accordance with the approved plan. Each employee of the accounting department should not only know their duties well, but also fulfill them in a timely manner; for this, schedules for the implementation of accounting work are established. They contain a list of work assigned to each employee, the procedure and deadlines for their implementation, indicate which operations are performed first, which are second, etc.

Skillful distribution of duties between accounting employees increases their responsibility for the assigned work, improves the quality of accounting and reporting.

In accordance with Article 9 of the Law of the Republic of Kazakhstan "On Accounting and Financial Reporting" dated February 28, 2007 (as amended and supplemented as of January 12, 2012), the head of the accounting service is the chief accountant or other official responsible for maintaining accounting records, preparation and presentation of financial statements, formation of accounting policies.

The chief accountant must ensure:

wide use modern means mechanization and automation of accounting and computational work, progressive forms and methods of accounting;

accounting of cash, inventory items, fixed assets and other funds, correct documentation and timely reflection in accounting of operations related to their movement;

reliable accounting of production and distribution costs, sales of products, results of economic and financial activities;

timely and accurate accounting of all financial, credit and settlement transactions, as well as the preparation of financial statements and their submission on time to higher organizations;

economic analysis of the economic and financial activities of the enterprise in order to identify on-farm reserves, eliminate losses and unproductive expenses;

development of measures aimed at strengthening state discipline, cost accounting.

The chief accountant is obliged to sign all documents that serve as the basis for the acceptance and issuance of funds and inventory items, as well as settlement and credit documents.

To perform these duties, the chief accountant has broad rights:

all employees of the accounting department are subordinate to the chief accountant - he establishes official duties for them and is responsible for their implementation;

dismissal or relocation of financially responsible persons (cashiers, production managers, storekeepers, etc.) is carried out in agreement with the chief accountant;

all contracts and agreements for the receipt and release of inventory items, for the performance of work and services, as well as orders for the appointment of official salaries, bonuses, wage increases must be endorsed by the chief accountant.

The chief accountant is responsible for incorrect accounting and preparation of false reports, for the acceptance for execution of incorrectly executed, illegal documents. He is responsible for compliance with the established staffing table, for the correct expenditure of the wage fund.

Special responsibility rests with the chief accountant in the preservation of socialist property.

The chief accountant is appointed by the head of the enterprise with subsequent approval by a higher organization. In administrative order, he is subordinate to the head of the enterprise, and on the organization of accounting and reporting to the chief accountant of a higher organization.

Thus, for the successful operation of public catering enterprises of any type and class, rationally organized accounting and control is required, which ensures the receipt of accurate data on output and turnover by type of sale in natural terms.

1.2 Pricing and costing in catering

The price at which a commodity is sold and bought is a form of manifestation of its value, determined by the magnitude of the socially necessary expenditure of labor embodied in this or that commodity.

The economic policy of our state is aimed at ensuring that prices increasingly reflect the socially necessary costs for the production and sale of products, their consumer properties, quality and effective demand.

One of the main control functions of accounting is the strictest observance of the price policy, which is aimed at improving pricing in all sectors of the economy, reducing the cost of production.

In public catering, the following types of prices are used: wholesale, retail, weighted average and settlement.

Two types of wholesale prices should be distinguished: the wholesale price of enterprises and the wholesale price of industry. The wholesale price of the enterprise consists of the following elements: the cost of production and the income (profit) of the enterprise.

The cost of production includes planned costs for the production of products (raw materials, materials, electricity, wages, etc.).

The income (profit) of an enterprise is the difference between the cost of products sold at wholesale prices and its cost. At this price, some enterprises sell their products to other enterprises, as well as to sales and wholesale bases.

The wholesale price of the industry is the price at which enterprises and wholesale bases sell goods to trade and public catering enterprises. It consists of the following elements: wholesale price of the enterprise, tax.

The turnover tax is paid into the income of the state budget, and the wholesale sales discount is intended to cover the costs and generate income for the wholesale distribution bases.

For products Agriculture also set wholesale prices. They include the purchase price paid to the manufacturer of the product, and the margin in favor of the procurement organization, intended to cover costs and generate income (profit).

Agricultural enterprises have the right to independently set prices for part of the planned and all above-planned products sold through their trade network.

Food industry enterprises and wholesale bases, when selling products at retail prices, provide enterprises-buyers with trade discounts, and then the wholesale price of the industry is determined as the difference between the retail price and the trade discount.

Trade discounts are set as a percentage of the retail price and are intended to cover distribution costs and receive planned income by trade and public catering enterprises. Trade discounts are differentiated by individual goods, which is caused by different levels of costs associated with their implementation. The amount of discounts depends on the location of trading organizations (city, village, remote and mountainous areas), in addition, their subordination is taken into account.

Trade discounts for public catering establishments are higher than for trade enterprises, which is explained by the higher costs of restaurants, cafes, canteens.

Catering enterprises, as a rule, do not pay the costs of delivering the goods to the destination, and all costs are charged to the supplier.

The cost of packaging is paid by the buyer at the prices provided for in the price lists. The cost of paper packaging and packaging materials is included in the wholesale price of the goods and is not paid separately by the consignees.

Retail price lists are necessary to control the observance of retail prices, the amount of trade discounts, the correctness of settlements with suppliers for var, containers and transport services.

In public catering, weighted average prices are widely used. They are established in order to avoid daily price changes for the same dishes, to reduce the amount of work on their calculation, as well as to develop price lists of permanent prices for finished goods. The weighted average prices for the same names are calculated. foodstuffs various varieties, conditions and packaging, as well as products similar in culinary purpose, regardless of the source of receipt, name, variety. For example, one weighted average price is applied to meat (beef, pork, lamb), pasta (vermicelli, pasta, etc.) and other products.

Weighted average prices are calculated uniformly for the region, territory, city and are approved by public catering departments.

When applying weighted average prices for raw materials, it is necessary to obtain from suppliers the receipt of products in the ratio of varieties and conditions that is provided for when calculating the weighted average prices, otherwise deviations from the cost of products at retail and weighted average prices are formed.

If a public catering enterprise, mainly operating on semi-finished products, receives unprocessed raw materials, then the estimated prices for these raw materials are determined on the basis of the weighted average price of the semi-finished product. For example, for potatoes and vegetables, in this case, the estimated price is calculated by multiplying the weighted average price by the output of a semi-finished product from 1 kg of raw materials.

The use of settlement prices simplifies the accounting of raw materials, since there is no need to provide materially responsible persons with discounts (capes) when selling raw materials of minor standards for production, and also ensures equality in the assessment of raw materials and semi-finished products.

When supplying catering establishments with only semi-finished products, the calculated prices do not apply, in this case, retail prices for semi-finished products apply.

On the basis of retail, weighted average or settlement prices, retail prices for public catering are determined by adding the appropriate mark-ups.

Retail prices with the addition of a markup are used when calculating prices for finished products, when selling certain purchased goods, as well as when accounting for raw materials in production at enterprises.

Public catering mark-ups, along with trade discounts, are intended to cover the costs associated with the production and sale of own-produced products and purchased goods, and to ensure self-supporting income.

The size of the markups is set by the ministries of trade of the union republics and depends on the markup category of the enterprise, the type (group) of raw materials and the method of processing finished products (general or custom dishes)

At catering establishments of all types, goods such as bread and bakery products, pre-packaged ice cream (in briquettes, cups), carbonated water, tobacco products and matches are sold at retail prices without extra charge. In addition, in school canteens and canteens, milk, lactic acid products, fruits, citrus fruits, purchased cutlets, sausages, sausages are sold without a markup.

To pay for the released goods and packaging, the supplier issues a payment request to the purchasing enterprise in a unified form, which indicates the name, quantity, price of goods, their total cost, the cost of packaging, the amount of trade and additional discounts and other details necessary for settlements.

If the list of goods cannot be placed on the payment request form, an additional invoice or waybill is issued, and in the payment request, instead of a list of specific goods, indicate the numbers of the attached accompanying documents and the total cost of the goods issued. The amount paid by the buyer is the sum of the purchase price of the goods and packaging.

If goods are released by wholesale depots that do not receive sales discounts, then they take part of the trade discounts to cover the costs of selling goods.

Local suppliers, when delivering goods by their own transport, include in the payment request the amount of transportation costs, which is also paid by the buyer of the products.

Upon receipt of payment requests, the accounting department of the enterprise (organization) is obliged to register them and subject them to a thorough check, i.e. check in them the prices of goods and containers, trade discounts, transportation costs, as well as the correctness of arithmetic calculations. In this case, it is necessary to be guided by the price lists of retail prices for goods and containers, contracts concluded between suppliers and buyers. To be able to check prices, the supplier is obliged to indicate in the payment requests, invoices or consignment notes the number of goods and containers according to the price list. On the accompanying document of the supplier, the inspector makes a mark with his signature, after which the payment requests are transferred to the head of the enterprise for acceptance or refusal of acceptance. An accent is the consent of the foodservice establishment to pay the supplier's bill.

The bulk of raw materials and products goes to public catering establishments. When compiling a cost estimate for products of own production, these raw materials are included with a mark-up, set accordingly for retail prices.

Prices for products of own production and purchased goods are determined by calculation.

The sales price is calculated on the basis of data from the recipe book, which is a regulatory document. In the collection of recipes, catering establishments are divided into three marginal categories:

the highest mark-up category (restaurant, cafe, bar, snack bars of the "luxury", "highest" and "first" categories);

the second margin category (restaurant, cafe, bar, eateries);

the third mark-up category (for catering establishments of all types at manufacturing enterprises, institutions and educational institutions).

In public catering, unlike industrial enterprises, the object of calculation is not the cost of products, but the price.

Pricing for each dish (product) is drawn up in standard form cards.

Compiling a calculation card and determining the selling price of a dish is carried out in the following order:

according to the plan - the menu determines the range of dishes for which it is necessary to draw up a cost estimate;

on the basis of collections of recipes, the norms for investing raw materials for each individual dish are established;

sales prices for raw materials to be included in the calculation are determined;

the cost of a raw set of dishes is calculated by multiplying the amount of raw materials of each item by the selling price and summing up the result obtained (the raw set of a particular dish is taken from the collection of recipes);

the selling price of one dish is set by dividing the selling price of the raw set of dishes by 100.

Calculation cards are registered in a special register after they are signed by persons who are responsible for the correct establishment of sales prices.

The calculated sales prices for dishes and products must be compared with the previously valid prices for the same dishes and the reasons for possible deviations should be carefully analyzed.

Prices for side dishes and sauces are also calculated on a separate card, and prices for semi-finished products and culinary products are calculated using the calculation method, based on the cost of a raw set of products at sales prices. Purchased goods in buffets are sold at retail prices (purchase price including markup).

Thus, it should be concluded that the specifics of the economic activity of public catering enterprises determines the features of accounting.

On the one hand, it is designed to reflect the processes of production, and on the other, the processes of trade (sales). Products manufactured at public catering establishments are sold at prices that consist of the cost of raw materials consumed and the trade margin.

1.3 international experience accounting in public catering organizations

In international practice, accounting is regarded as an important tool for successful entrepreneurship. Accounting data serve as the basis for making many economic decisions both within the organization and outside it by numerous users of the accounting financial information market.

Organizations related to the field of public catering are full participants in the economic life of the country. The changes taking place in the economy are also taking full advantage of this area: restaurants, cafes, canteens, snack bars, etc.

Throughout the world, accounting is understood as the business language of business, but in any enterprise it is influenced by the specific socio-economic, political and cultural characteristics of each country.

Accounting legislation establishes a unified legal and methodological basis for organizing and maintaining accounting

The problem of providing the population with food has always been a priority for all countries of the world. intensified in last years the growth of the world's population, the increase in its needs and the depletion of the earth's natural resources make it necessary to improve management methods, standardize product quality indicators, test methods, etc., aimed at a more reasonable and efficient use of flora and fauna resources.

The development of enterprise management methods in a market environment necessitates continuous improvement of accounting - both financial and managerial. The same goal is pursued by the reform of accounting in accordance with International Financial Reporting Standards (IFRS).

International Financial Reporting Standards (IFRS) are the rules applied in the preparation of financial statements in many countries around the world. They ensure accountability in the presentation of financial statements, as well as its transparency, understandability and comparability - the necessary attributes of a modern global market economy. This reduces the risks of investment, as the investor receives information that is understandable to him O financial position of the investee.

In the conditions of a centrally planned economy, theoretical developments and instructions on the organization of a system of operational accounting and control, and above all cost control, were introduced into the practice of organizations only partially and, in most cases, formally. This can be fully attributed to public catering organizations.

The transition to market relations has changed approaches to building information systems that provide the organization with prompt, complete and reliable information for making optimal management decisions on the distribution and efficient use of available resources.

The intensive development of economic processes taking place today in public catering organizations in foreign countries increasingly requires analytical information on its various features.

Working in international standardization organizations allows countries to receive great economic benefits by reducing the costs and time for developing national standards, introducing the requirements of national standards into international standards, obtaining information on early stages development of scientific research in each separate field of technology, etc.

Abroad (in Germany, the USA, France, England, etc.), the most popular are such types of fast food establishments as:

canteens and cafes semi-automated and fully automated;

snack and fast food cafeterias;

grill bars;

cafe "shop";

buffet restaurants and other use-based businesses ready meals or semi-finished products with a high degree of readiness.

Industrial methods of cooking, high technical equipment of these enterprises with special sectional small-sized modular equipment, mechanization and automation of the processes of picking and distributing dishes - all this ultimately allows abroad to take a new approach to the organization of a mass catering network.

State bodies and public organizations develop accounting standards that are mandatory for all enterprises. For example, in Russia such standards are Accounting Regulations.

If an enterprise seeks to enter the global investment market, it is forced to draw up its financial statements in accordance with the rules of IAS (International Accounting Standards) or GAAP (Generally Accepted Accounting Principles in force in the United States).

W Foreign accounting and analytical experience shows that management accounting information is the foundation on which management decisions are made for both current and future activities of the organization. In this regard, the service sector of public catering organizations, which is developing in modern conditions, needs information support for the management process through the implementation of an integrated approach that provides management accounting.

We summarize the general results comparative analysis catering accounting systems of various states in table 1.

Table 1

Results of a Comparative Analysis of the Catering Accounting System

Thus, it is worth noting that the content of public catering accounting as a system is influenced by: legal regulation, the financial and tax system, the general economic situation in the country, the influence of other countries and other factors.

An important part of the accounting principles is the qualitative characteristics of information, therefore it is recommended to study the qualitative characteristics that will determine its structure and content before starting the development of a public catering accounting policy.

2. Accounting in catering organizations on the example of LLP "Admira"

2.1 Brief description of the activities of LLP "Admira"

The analyzed restaurant LLP "Admira" was opened in the city of Pavlodar in 2005, at the address Pavlodar, Lermontov street 1.

The restaurant was created in the form of a Limited Liability Partnership. The partnership is legal entity in accordance with the legislation of the Republic of Kazakhstan, has an independent balance sheet, bank accounts, can, on its own behalf, acquire and exercise property and personal non-property rights, bear obligations, be a plaintiff and defendant in court.

Principal activities of LLP "Admira":

LLP is created for the purpose of making profit, as well as for the development of production;

The subject of activity of LLP "Admira" is:

provision of catering services on the territory of their own restaurant;

production and sale of semi-finished food products;

production and sale of draft beer;

other activities not prohibited by the current legislation of the Republic of Kazakhstan.

In its activities, the company is regulated by the Constitution of the Republic of Kazakhstan and other legislation of the Republic of Kazakhstan, as well as the Charter of the limited liability partnership "Admira" LLP.

Currently, the restaurant is a separate 3-storey building, where service is provided in 2 halls and on many summer grounds. At the same time, all serving areas of the restaurant are able to receive 400 visitors in the summer, 350 in the winter. The payment system in the restaurant meets international standards and includes the use of VISA, Maestro, MasterCard cards.

The interior of the restaurant is unique and original, it compares favorably with the interiors of all similar catering establishments in the city of Pavlodar, which makes it highly competitive and prestigious.

The main activity of the restaurant is catering. The main components and components of the dishes offered in the restaurant: hot, cold appetizers, salads, desserts, semi-finished vegetables and meat dishes and side dishes are produced directly in the specialized workshops of the company itself. Of more than 150 items of dishes presented in the menu of the restaurant LLP "Admira", 80 percent is the technological know-how of the enterprise.

The organizational structure of the management of the restaurant LLP "Admira" is a combination production shops and divisions, functional and production departments and services with an ordered system of interconnection and interdependence.

The organizational structure of the restaurant LLP "Admira", considered in Figure 1, is a linear functional.

Hosted at http://www.allbest.ru/

Figure 1. Organizational structure of the restaurant LLP "Admira"

With such a management structure, the line manager (director) who heads the team assumes full power. In developing specific issues and preparing appropriate decisions, programs, plans, he is assisted by a special apparatus consisting of functional units (supply department, accounting department, personnel department, etc.). The functional structures of the division are subordinate to the chief line manager. They bring their decisions to life through the chief leader (director), or (within their authority) directly through the relevant heads of executive services.

The director is responsible for organizing all the trade and production activities of the enterprise. He carries out economic and financial activities, controls the culture of serving visitors in the trading floors of the restaurant, the quality of products, the state of accounting, control and safety of material assets, the selection and placement of personnel; compliance with labor laws, orders and instructions.

In this regard, the director has the right to dispose of material and monetary resources, acquire property and inventory, conclude contracts and agreements, relocate, dismiss (in accordance with labor legislation), encourage employees, and impose disciplinary sanctions. The director must ensure the implementation of a clear supply of the enterprise with raw materials, products, semi-finished products, items of material and technical equipment; create the necessary conditions for the preservation of inventory items; supervise the work of all participants in the enterprise. The deputy director has the same rights as the head of the enterprise, bears the same responsibility for resolving those issues and for those areas of production that are entrusted to him by the director. He is also the quality manager.

The chef, performs the function of production manager and is fully responsible for the production activities of the enterprise, under the supervision of which the control over compliance with recipes of dishes, the technology of their preparation, verification of finished products, development of recipes for new dishes is carried out. The chef must ensure compliance with the rules of sanitation and personal hygiene, labor protection and safety at work, provide timely reports on the use of inventory items.

The head waiter supervises all the work of waiters, bartenders, cloakroom attendants, cleaners. The head waiter is obliged to: supervise the staff in compliance with the restaurant service rules, internal regulations, personal hygiene, wearing uniforms, etc. The head waiter organizes the work of waiters, forms teams from them; draws up schedules for the exit of waiters, other employees of the hall to work.

Structural production units include workshops, areas in which it is manufactured and passes technological process processing and cooking. In the main workshops, operations are carried out for the main processing of semi-finished dishes served in the restaurant LLP "Admira". The section for serving ready-made meals packs and finalizes ready-made dishes before serving them directly to the client's table.

Thus, it should be concluded that the production units of the restaurant LLP "Admira" - workshops, sections, serving households and services, the connections between them constitute an organizational structure that predetermines the level of labor productivity, the efficiency of the operation of technological equipment.

2.2 Accounting policy in the organization of public catering LLP "Admira"

For the analysis of economic and financial activities and state control for income LLP "Admira" keeps track of the results of its activities, maintains financial and statistical reporting in the prescribed manner. LLP "Admira" conducts office work in the prescribed manner. In the event of the liquidation of the partnership, all documents, including personnel, must be submitted in an orderly manner and in the prescribed manner to the state archive. The annual financial statements are approved by the general meeting of participants in partnerships.

The accounting department of the restaurant LLP "Admira" ensures the processing of documents, the rational maintenance of accounting records in accounting registers. On their basis, reports are prepared. Timely receipt of accounting information on the production and economic activities of the enterprise allows you to quickly influence the course of production, apply appropriate measures to improve the economic performance of the enterprise (labor productivity, profits). The accounting department keeps records of property, obligations of business transactions in tenge and tiyns using computer program 1C. In the accounting department of the restaurant LLP "Admira" there is:

accounting department, whose employees, on the basis of primary documents, perform all calculations on wages and deductions from it, monitor the use of the wage fund and the consumption fund, keep records of calculations for social insurance contributions and provision for contributions to the pension fund;

materials accounting, whose employees keep records of the acquisition of material assets, settlements with suppliers of materials, the receipt and expenditure of materials, their storage and use, etc.;

the accounting department of raw materials, whose employees keep records of costs for all types of production, calculate the actual cost of manufactured products and draw up reports, determine the composition of costs for work in progress;

general accounting, whose employees keep records of other operations, maintain a general ledger and draw up financial statements;

sales accounting, whose employees keep records of cash and settlements with enterprises, organizations and individuals.

The accounting apparatus is directly related to all workshops and departments of the enterprise. He receives from them certain data necessary for accounting. The accounting policy of Admira LLP is developed in accordance with:

Law of the Republic of Kazakhstan On Accounting and Financial Reporting dated February 28, 2007, No. 234-III ZRK;

International Financial Reporting Standards (IFRS);

Guidelines for the application of international accounting standards (IFRS), developed by the Ministry of Finance of the Republic of Kazakhstan.

Accounting in LLP "Admira" is carried out by the accounting department, which is an independent structural unit headed by the chief accountant. The accounting policy is the same for all divisions of the Enterprise in order to achieve comparability of financial statements and the uniformity of the reflection of similar transactions in the financial and economic activities of Admira LLP and its branches in the preparation of consolidated financial statements. The legal document regulating the activities of the accounting department is the Regulations on the accounting department of Admira LLP. Job responsibilities of accountants are regulated by job descriptions. General system Accounting Enterprises are divided into:

financial accounting, which is reflected in the accounts of the Chart of Accounts in accordance with IFRS, on which income and expenses from the activities of the Enterprise are formed;

I statistical accounting, which is based on financial accounting data;

II tax accounting, which is formed on the basis of the results of financial accounting in accordance with tax legislation and does not provide for alternative accounting methods;

III management accounting summary information compiled on the instructions of the management of the Enterprise, based on financial, production, statistical and tax accounting, necessary for analyzing current and future situations and making effective management decisions.

Internal control over ongoing business transactions is carried out by the accounting department at the time of acceptance of primary documents for accounting and includes control procedures that implement the following areas:

IV control of authorization (each business transaction must be properly authorized);

V control of legality (each business transaction must be checked for compliance with current legislation);

VI authority control;

VII control of data processing (control of documentation and system records).

The documents of the accounting policy of Admira LLP are the accounting policies, the working chart of accounts of accounting and the schedule (rules) of the workflow, approved by the relevant administrative documents of Admira LLP. Accounting for property, liabilities and business transactions is carried out in accordance with the working chart of accounts. Analytical accounting of transactions and events is established based on needs.

Thus, it should be concluded that, according to the provision on accounting and reporting, the accountant is responsible for incorrect accounting and preparation of false reports, for incorrectly executed, illegal documents accepted for execution. He is responsible for maintaining the established staffing schedule. The accountant is appointed to the position by the head of the enterprise in an administrative order, he reports to the head of the enterprise.

Continuing and completing the control functions of accounting, using accounting data, statistics, materials from other sources, the economic analysis of the accountant:

characterizes the fulfillment of orders and plans, both in the current order and at the end of the reporting period;

reveals deviations from planned indicators of their cause and effect.

2.3 Accounting for products in the production and sale of catering products

The document flow that accompanies the receipt of inventories depends on the method of their receipt at the warehouse of the enterprise.

At public catering enterprises, products and goods come from suppliers (food industry enterprises), as well as in the order of their own purchases in markets and stores.

Upon receipt of goods and raw materials from suppliers, their acceptance in catering establishments is carried out in terms of quantity and quality, in accordance with regulatory enactments and supporting documents on the basis of waybills, waybills (delivered by car), invoices, for goods subject to value added tax.

Goods that do not have a certificate of conformity or a certified copy of it are not subject to acceptance and sale; expired, storage (realization). Goods recognized as unsuitable for their intended use are subject to destruction or processing.

The purchase ledger is maintained by the recipients of the goods and is used to register invoices provided by suppliers in order to determine the amount of tax to be credited. At the same time, its final data for certain columns are used in the preparation of the calculation for value added tax.

In the case of using the purchased goods, for which the offset has been made, in the non-manufacturing area, an adjusting entry is made in the purchase book with a decrease in the total tax amount accepted for offset in the current period.

The act must be signed by all persons involved in the acceptance of products in terms of quantity and quality. A person who does not agree with the content of the act signs the act with a reservation about this and states his opinion. Before the signature of the persons participating in the acceptance, the act must indicate that these persons are warned about the responsibility for signing a document containing data that does not correspond to reality.

The product acceptance certificate is approved by the head of the recipient enterprise.

When receiving the goods from the materially responsible person of the recipient enterprise, the storekeeper writes out an incoming invoice or receipt order, he keeps one copy of this document, and transfers the second to the materially responsible person who delivered the goods.

Thus, the main documents that serve as the basis for posting inventory to the warehouse of the enterprise are:

invoice;

consignment note;

waybill and documents issued by the financially responsible person who accepted the goods, namely acceptance certificates, shortage certificates, etc.

Similar Documents

Regulatory documents, tasks, methods and objectives of public catering accounting in educational institutions. The system and features of the organization of accounting for public catering at school. Accounting for the purchase of food, their release and write-off.

term paper, added 12/16/2014


Prices and pricing at catering establishments. Tasks and organization of accounting of products, goods, containers and sales of finished products. Use of cashier's checks to distribute lunches to workers on the production floor.

abstract, added 03/15/2011


Accounting for inventories in public catering organizations, the efficiency of their use, reserves for increasing and implementation measures. Documentary registration, accounting of production and sale of products of Pilot Avto LLC.

thesis, added 04/11/2012


The specifics of economic activity and features of accounting for the production of products of public catering enterprises. The procedure for documenting and accounting for the receipt of goods. Formation of the sales price, its calculation, sales of products.

term paper, added 02/13/2011


Economic entity distribution costs in public catering establishments. Synthetic cost accounting for public catering enterprises. Improving the accounting of distribution costs in the conditions of automated information processing.

thesis, added 06/08/2011


The concept of production and the peculiarity of the turnover of a public catering enterprise. Accounting for the production activities of the Laska restaurant, accounting for the receipt of raw materials and the release of products for production. Features of the calculation of taxes at the enterprise.

thesis, added 08/22/2010


The main tasks of the budgetary accounting of food products. Receipt of food products in a medical institution from entrepreneurial activity. The main documents that determine the procedure for organizing the accounting of food products in health care institutions.

abstract, added 04/26/2010


Features of the activities of public catering enterprises for the production of products, its accounting. Determination of sales prices for products of own production (calculation). Traditional, combined and market way of calculating sales prices.

abstract, added 05/04/2015


Definition of economic, operational, statistical accounting. Meters used in business accounting. Accounting functions. The essence of the control function of accounting. Goals and objectives of current control. Types of primary documents.

presentation, added 10/23/2015


Monitoring of the sphere of vocational education in Ukraine. Organization of documentary registration of the receipt and use of food products and their accounting in a professional lyceum. Audit of food products in budgetary organizations.

The entry into force of Chapter 25 of the Tax Code of the Russian Federation terminated Regulation on the Composition of Costs No. 552 and, accordingly, all industry regulations and recommendations adopted on its basis (in particular, the documents mentioned above - Guidelines on Accounting for Distribution Costs and the Methodology for Accounting for Raw Materials) have also become invalid.

That is, while the issue of accounting for raw materials in relation to public catering remains open. Indeed, at the moment there is not a single regulatory accounting document that allows public catering organizations to keep records at sales prices. However, from our point of view, this is not entirely correct.

Revenue from the provision of public catering services is nothing more than retail turnover, in fact, retail trade and public catering organizations have much in common in relation to accounting for goods and settlements with the end consumer, and therefore the accounting rules for them should also be the same.

It remains to be hoped that in the near future the issue of the use of trade margins by public catering organizations will be legally regulated.

The only consolation is that before the appearance of the relevant industry recommendations, the Ministry of Finance of the Russian Federation allowed business entities to use the old methods for accounting purposes by issuing the Letter of the Ministry of Finance of the Russian Federation dated April 29, 2002 No. 16-00-13 / 03 “On the application of regulatory documents regulating the issues of accounting for production costs and calculating the cost of products (works, services).

Note!

This permission applies specifically to accounting.

Based on the foregoing, we can conclude that public catering organizations, at the moment, determine independently how products (raw materials) are accounted for, either at the purchase price and reflected on account 10 “Materials” or account 41 “Goods”, or at the selling price with the addition of a trade margin and, accordingly, with reflection on account 41 "Goods".

It should be borne in mind that the chosen method of accounting for products (raw materials) must be recorded in the accounting policy of the organization.

If a catering organization keeps records at actual purchase prices, then all costs associated with the acquisition, of course, are taken into account on account 41 “Goods” (or 10 “Materials”). If the organization at the same time uses accounts and, then, therefore, the enterprise uses planned prices (developed by economists). This option is most appropriate for catering organizations that have a fairly wide range of products. Indeed, in the new economic conditions, food prices are constantly changing, delivery conditions are changing, and so on. In such conditions, it is extremely difficult to track the costs incurred when purchasing each batch of products.

Example 1

The accounting policy of the public catering organization Bogatyr LLC provides that raw materials are accounted for at the actual cost reflected on account 41 “Goods”. The organization does not use accounts and.

In May, Bogatyr LLC purchased 5,000 kilograms of first grade flour at a price of 13.20 rubles per kilogram (including 10% VAT - 1.20 rubles) for a total amount of 66,000 rubles (including VAT - 6,000 rubles).

In accounting, the accountant of Bogatyr LLC reflected these business transactions as follows:

Thus, the actual cost of 1 kilogram of flour, based on the conditions of the example, was (60,000 rubles + 300 rubles) / 5,000 kilograms = 12.06 rubles per 1 kilogram.

End of example.

Note:

Now consider the option of using accounts and. The mechanism for using these accounts is as follows:

Note!

Currently, the mechanism for writing off deviations is not regulated by law. Previously, the method of writing off deviations was used in proportion to the cost of raw materials released to the kitchen. It seems that this method is the most acceptable, since the accumulated amounts of deviations refer to all products (including those in the pantry) that are currently in the public catering organization, therefore, attributing the entire amount of deviations to cost accounts at once is unlikely to correspond to the actual state of affairs. . However, we repeat, today this moment is not provided for by accounting regulations, therefore, the method used should be described in sufficient detail and fixed in the accounting policy of the organization.

If an organization decides to write off deviations in proportion to the cost of raw materials released into production, then for these purposes it must make a special calculation, which is carried out according to the following formula:

From transferred to production - the cost of products at planned accounting prices transferred to production in the reporting period;

C nm - the balance of products at the beginning of the reporting period at planned accounting prices;

From those received during the reporting period - the cost of products received at the warehouse for the reporting period at planned accounting prices.

The resulting percentage of deviations is multiplied by the deviations at the end of the reporting period.

Note!

The percentage of deviations is calculated regardless of what deviations are on the account at the end of the reporting period: debit or credit.

If at the end of the reporting period a debit balance was formed on the account, then the amount of deviations attributable to expenses is written off as follows:

Debit 20 "Main production" Credit. This entry, reflected in the accounting, indicates that during the reporting period, the catering organization carried out an overrun of raw materials.

If at the end of the reporting period the balance of the account was credit, then the write-off of deviations will be reflected in the accounting:

Debit 20 "Main production" Credit 16 "Deviation in the cost of material assets" - reversal, which indicates savings in raw materials.

It should be borne in mind that when using accounts and two options are possible: when the planned accounting prices used by the public catering organization are higher or lower than the actual costs incurred.

Example 2

The accounting policy of the public catering organization Bogatyr LLC provides that raw materials are accounted for at discount prices, that is, using accounts and. Deviations are written off to expense accounts in proportion to the cost of raw materials released into production.

On May 1, the account had a debit balance of 2,000 rubles. The rest of the products in the pantry of Bogatyr LLC amounted to 42,000 rubles.

Bogatyr LLC in May purchased 5,000 kilograms of first grade flour at a price of 13.20 rubles per kilogram (including 10% VAT - 1.20 rubles) for a total amount of 66,000 rubles (including VAT - 6,000 rubles). To simplify the example of other transactions for the purchase of products, we will not consider.

By purchasing this batch of flour, Bogatyr LLC used the services of an intermediary who was paid a fee of 354 rubles (including 18% VAT - 54 rubles).

In May, Bogatyr LLC wrote off products worth 23,000 rubles for production at planned accounting prices.

First, consider the option when the planned accounting prices used by the catering organization are lower than the actual cost.

In accounting for these business transactions, the accountant of Bogatyr LLC reflected this as follows:

Note:

In connection with the entry into force on January 1, 2006 of Law 119-FZ, the application of the VAT deduction is not subject to payment to suppliers.

It is enough to accept the goods for accounting and use them in taxable activities.

Thus, the actual cost of 1 kilogram of flour was 12.06 rubles. Since the option under consideration assumes that the planned accounting prices are lower than the actual purchase prices, then, let's assume that the accounting price of 1 kilogram of flour in the organization is 11 rubles.

Now, using the formula, we calculate the amount of deviations to be attributed to the expense account:

23,000 rubles: (42,000 rubles + 55,000 rubles) x 100% \u003d 23.71%.

Now we multiply the received percentage by the amount of deviations taken into account on the account