All financial transactions reflected in the accounts.This publication will talk about what is by 76 "Settlements with various debtors and creditors", to which category it is divided.This article will provide examples to help you better understand the topic under consideration.
Purpose accounts 76
76 is calculated by an active-passive.It is necessary to compile information on financial transactions with debtors and creditors are not recorded in the accounts 60-75:
- property insurance;
- funds withheld from workers' wages for third parties in accordance with the decision of the courts or executive acts.
The new chart of accounts have expanded reporting functions account through which the main flow of funds.In this connection it is advisable to open has different categories intended for specific analyzes.
Score 76: 1 and sub-account 2
Since monetary operations may be different, the account of calculations with creditors and debtors are divided into several categories.The first (76.1) is the insurance of property and personnel, with the exception of payments for health and social insurance.
listing sums the organization is reflected in the debit and debit - credit.For example, D76 K73 - the indemnity due to the employee under the contract of the organization.D51 K76 - obtaining the organization of funds according to regulations.D99 K76 - uncompensated cancellation of insurance claims or damage caused by a force majeure event.
Sub 76.2 reflects settlements of claims that may be brought:
- suppliers, transport agencies and contractors on the found discrepancies in prices, the detection of calculation errors after the accomplishment accounts, as well as the shortage of cargo (D76 K60);
- to organizations for violation of the standards of quality discrepancy TU (D76 K60);
- credit institutions for erroneously debited or the amount listed on the accounts of the organization;
- for downtime or marriage arising from the suppliers, contractors (correspondence with Chapter III of accounts);
- fines and penalties for non-compliance in the contract (correspondence with a score of 91).
Credit subaccount 76.2 reflects the payments received.If it turns out that the money not be recoverable, they belong to the debit.
score 76: 3 and 4 sub-accounts
paragraph 76.3 is monitored by the company owed dividends and other types of income that are consistent with the partnership agreement.D76 K91 - income receivable (distribution).D51 K76 - funds received by the company from debtors.
fourth sub-account is designed to take into account the amounts accrued to employees but not paid at a certain time because of absence of the recipient.In such cases, the wiring is done as follows: D70 K76.When the worker receives the money, will be recorded in the debit account 76.
Application subaccount 76/3 practice
The company Ltd. "Oasis" has accounts receivable in the amount of 1 350 000 rubles.on the account 62 "Settlements with buyers and customers."For some reason before maturity she passed for 750 000 rubles.their rights venture OOO "Iceberg", which has been able to collect a debt owed in respect of 900 000 rubles.In such a situation raises several questions:
- Receivables - is to buy property or financial investment in assets?
- asset buyer is 1 350 000 rubles.or 750 000 rubles.?
- considered whether in this case the debt-income borrowers, and 750 thousand rubles.- Costs of the company OOO "Iceberg"?
In such a situation, Ltd. "Oasis" to be performed, from a legal point of view, the following postings:
Debit Credit 62 91.2 1 350 000 rubles.- Cancellation of the right to claim from the buyers.
Debit Credit 51 91.1 750 000 rubles.- Receipt of payment.
Such operations allow to fix the accounts of "Other Income and Expenses" loss of the enterprise "Oasis", arising from the assignment of claims.Accountants Company "Iceberg" need to record the debit account 76.3 to secure the receivables from counterparties.The difference between the derived rights and the cost of their loan accounts show 98/1, 83 and 90/1.
Even a partial recovery of payment leads to the mutual agreement of both parties and full repayment of debts.Unpaid portion is reflected in the debit account 51 and debited - to 98.1.In this example, it turns out:
Debit 51.9 million rubles.
Debit 98.1 765 000 rubles.
Credit Account 76 1 350 000 rubles.
Company "Iceberg" has spent 750 thousand rubles.for the purchase of rights and returned 900,000 rubles., that is, profit is 150 000 rubles.Wiring is:
Debit Credit 98.1 91.1 150 000 rubles.
actual size of the profits from the operation is reflected on the account 98/1 for fixing the deferred income.
Sub 76.AV "Value-added tax on advances and payments»
summarizes the calculation of VAT prepaid account allows 76.AV.Accounting is those customers and customers from whom previously received money under the planned shipment of goods, or to provide different types of services.
Business transactions can be different.For example: D68.02 K76.AV - accounting value added tax on the payment received from the customer in advance.A 76.AV K68.02 - charging VAT on funds received in advance from customers.Score 76. AB has the following subkonto (analytical features): "Counterparties", "Invoices".
Viewed by (76) on the debit can into correspondence with the following: "Fixed Assets" (01) "Equipment for installation" (07) "Profitable investments in MC" (03) "Attachmentsin non-current assets "(08)" Intangible Assets "(04).From the second section of the chart of accounts it interacts with items "Materials" (10) "Animals in growing and fattening" (11) "Acquisition of MC."
76 account can debit into correspondence with all the items under "Cost of production" as well as the accounts 44 41, 45 and 43, the category of "Finished products and goods."Often performed with wiring cash accounts 52, 50, 58, 51, 55, as well with the calculated 60, 67, 66, 62, 73, 70, 76, 71, 79. In addition, the correspondence is carried on the debit account with the following99 (reflecting gains and losses), 91 (fixes various income and expenses), 90 "Sales", 97 "Deferred expenses", 86 "Target financing".
Examples of transactions (debit)
understand the material presented in this article will help a few examples from the table.
Contents business transaction
reduce the cost of unfinished primary production by debtors and creditors.This can be accrued debt of the insurance company on the occasion of (emergency or force majeure).
losses from marriage attributed to a settlement with creditors and debtors.
Getting debts to suppliers, according to the documents confirming consent to the transfer of funds.
cash payments to creditors in cash (in cash).
Identification debt on the budget (VAT) at the time of determining the revenue to tax.
Total economic costs are offset through various debtors and creditors.
Incorporation of debts from various debtors for finished products.
cost of uncompleted service production decreased due to transfer funds to the organization of debtors.
of accounts 76 may interact with the following categories of accounts: "Investments into fixed assets", "Fixed assets", "intangible assets assets", "Equipment for installation", "Profitable investments in MC".In the "Inventories" made correspondence with the accounts of "Material", "Acquisition of MC", "Animals in growing and fattening", "VAT on purchased assets."
76 account can interact with all the loan settlement (except 68, 69, 75, 77) and the category "Production costs."In the section "Finished products and goods" - with accounts 52, 50, 51, 44,55, 41, 57, 45, and 58. In addition, the correspondence is done with most current accounts and, of course, with those that reflect the cash transactions(91, 97, 94, 96, 99).
Examples of business transactions (loan)
get acquainted with what is by 76 posting help table below with a few examples.
Contents business transaction
Write-off of fixed assets purchased (OS) in the section of the accounts payable.
Return leased assets on the balance sheet (occurs in cases where there was a change of ownership on the basis of the agreement).
Write-off of materials in terms of accounts payable.
receipt of funds from the client's bank account.
receivable from customers under contract.
Debt various creditors and debtors on overhead costs.
Fixation of current accounts payable to the lessor (the leasing of payment) for the reduction of long-term liabilities.
balance on the account 76
Beginners accountants often asked about what is actually through 76: active or passive?In practice, the situation may be different, but because it takes into account receivables and payables, the balance can be of two types:
- unilateral (debit or credit);
- bilateral (both debit and credit).
This means that by reporting - active-passive.In order to determine the debit balance, sum up all the debts on the part of contractors.The balance of 76 loan accounts reflect all the money to pay the company.
Reports payables and receivables in the system 1 From
companies using the system "1C: Enterprise 8" shall maintain a record of the amount of receivables counterparties.You can read the information if, after the start of the program to enter the section "Accounts".In the field there is a list of organizations and individual entrepreneurs.Among them are debtors and creditors.Contact information, invoices and contracts, work schedule - all of this can always be seen.It is from this menu, you can register a new organization of the holding.
Learn the exact debt of enterprises is not difficult.To do this, enter the section "Debt on contracts" in the "Must payable" select "Accounts" and the correct date.Before the user will see a list of all contractors, among which you can select the specific enterprises (with large debts).If many organizations and the entire list does not fit on one page, the information can be presented in a visual form.You will need to go to the section "Diagram".Likewise, you work with accounts payable.
That's all you need to know about credit 76, reflecting the payment transactions with debtors (creditors).Since the legislation of the Russian Federation systematically changing, regularly use the reference and legal systems in which there is always a current chart of accounts and RAS.Then experts will always be aware of any changes relating to their professional activities, and be able to make the right decisions in accounting.