A resume can easily be called the main document of a job applicant. After all, the employer is not interested in your diploma, diplomas or certificates before meeting you; he will get acquainted with all these documents if you interest him.

Therefore, the task of everyone who wants to get the desired position is to work first on compiling their resume. In this post, you will see the best chief accountants and learn how to create a resume so that you are considered a worthy candidate.

Can an ordinary accountant apply for the position of chief accountant?

Before we look at decent examples of a chief accountant’s resume, let’s figure out what exactly this rather important person in the company should do. What is the difference between an ordinary accountant and a chief accountant? The line between these two positions is thin. At another enterprise, an ordinary accountant-cashier may be more experienced and professionally qualified than the chief accountant at another. It's all about the amount of work the employee does. It is for this reason that you can safely fill out a resume for a chief accountant and an ordinary accountant if you are confident in your strengths and abilities.

Responsibilities

It is known that an ordinary accountant must keep records, deal with mutual settlements with suppliers, reconcile transactions, prepare and submit reports to the relevant authorities, draw up reports for management, and deal with the calculation and calculation of wages for employees.

It happens that one person does all this, especially if the enterprise is small and the volume of operations is small - then he is the chief accountant. If the organization is large, then the work is divided into several sections. Depending on the volume of operations, entire departments consisting of several employees can even be created. For example, “accounts department” or “materials”. The person who will coordinate the work of these sections will in this case be the chief accountant.

Reducing the tax burden

So, all of the above points are included in the Resume that you will create must necessarily include these characteristics.

Also, remember that the goal of any business is to pay less taxes legally. This is precisely what is often assigned to the chief accountant as one of the main responsibilities. Therefore, in addition to office work, knowledge of tax legislation is also very important.

Education

As practice shows, an accountant does not necessarily have to have a higher specialized education, although this is welcomed by the employer. Meanwhile, you could study one profession, and then discover the accountant in you through special courses. Whatever it is, put the truth on your resume. It is very good if you have additionally studied at any seminars or courses.

Chief accountant resume samples: what should a chief accountant know and be able to do?

I.N. Sokolova,
Head of the Methodological Department of JSC "BKR-Intercom-Audit"

1. General provisions

Depending on the nature of use in economic activities, bills of exchange are divided into:

- for trade bills- bills of exchange that are used in settlements between organizations. The use of such bills is based on a purchase and sale transaction, delivery of goods (works, services). Trade bills are issued by buyers to suppliers of goods (works, services) in order to secure the granted commercial loan in the form of deferred payment for goods (works, services), advances, prepayments (works, services);

- for financial bills- bills of exchange that are issued to attract borrowed funds. In addition, financial bills are purchased by organizations as securities to make a profit when their value increases or to receive interest (discount) when presented to the drawer.

This division of bills of exchange is quite conditional, since, depending on the situation, a bill of exchange can be commodity or financial.

Bills of exchange may be discounted (interest bearing).

In relation to the circulation of bills of exchange, a discount is understood in accordance with the Accounting Regulations “Accounting for Loans and Credits and the Costs of Servicing them” PBU 15/01, approved by Order of the Ministry of Finance of Russia dated 02.08.2001 N 60n, the difference between the amount indicated in the bill of exchange and the actual amount cash received or its equivalent when placing this bill.

The procedure for recording transactions with bills of exchange in the accounting records of an organization depends on the capacity in which the organization uses bills of exchange.

When using bills of exchange in payments for the supply of goods, work performed, services rendered, bills of exchange are reflected in accounting and reporting in accordance with Letter of the Ministry of Finance of Russia dated October 31, 1994 N 142 “On the procedure for reflecting in accounting and reporting transactions with bills of exchange used in settlements by organizations for the supply of goods, work performed and services provided" (hereinafter referred to as Letter of the Ministry of Finance No. 142).

If a bill of exchange is used when drawing up loan agreements, then the provisions of PBU 15/01 apply.

The acquisition of a bill of exchange for the purpose of obtaining a benefit upon its sale or presentation is carried out in accordance with the requirements of the Accounting Regulations “Accounting for Financial Investments” PBU 19/02, approved by Order of the Ministry of Finance of Russia dated December 10, 2002 N 126n.

In accordance with subparagraph 3 of paragraph 1 of Art. 265 of the Tax Code of the Russian Federation (TC RF), expenses for organizing the issue of own securities are taken into account in tax accounting as part of non-operating expenses.

In addition, during the circulation period of the bill, the drawer bears the costs of paying interest (discount) on the bill, which the drawer includes as part of non-operating expenses, taking into account the features provided for in Art. 269 ​​of the Tax Code of the Russian Federation (subparagraph 2, paragraph 1, article 265 of the Code).

The procedure for maintaining tax accounting for expenses in the form of interest on securities and other debt obligations is determined by Art. 328 Tax Code of the Russian Federation.

The taxpayer-drawer independently reflects expenses in the form of interest (discount) on the bill based on the established profitability for each type of debt obligation and the validity period of such debt obligation in the reporting period as of the date of recognition of expenses, determined in accordance with the provisions of Art. 272, 273 Tax Code of the Russian Federation.

If an organization has decided in its accounting policy for taxation to account for income and expenses using the accrual method, then in accordance with clause 8 of Art. 272 of the Tax Code of the Russian Federation, it recognizes expenses in the form of interest on bills, the circulation period of which falls on more than one reporting period, quarterly (monthly).

If a debt obligation is repaid before the end of the reporting period, the organization recognizes the expense as incurred and includes it in the relevant expenses on the date of repayment of the debt obligation.

If the maturity of a debt obligation falls on more than one reporting period, the organization recognizes the expense as incurred and includes it in non-operating expenses at the end of the corresponding reporting period. At the same time, it takes into account the size of the discount and the term of the commercial loan in each reporting period.

According to paragraph 3 of Art. 273 of the Tax Code of the Russian Federation, under the cash method, expense in the form of interest (discount) on a bill of exchange is recognized on the date of repayment of the bill of exchange, since it is on this date that income on the bill of exchange is paid.

2. Accounting for your own bill of exchange when paying for the supply of goods (work performed, services provided) from the purchasing organization

Accounting for commodity bills of exchange is maintained by the organization-drawer of the bill of exchange on sub-accounts opened to accounts 60 “Settlements with suppliers and contractors” and 76 “Settlements with various debtors and creditors”, in the amount specified in the bill of exchange, in correspondence with the debit of the accounts of material assets or production costs. Letter of the Ministry of Finance N 142 defines the procedure for reflecting in accounting and reporting transactions with bills of exchange used in payments by organizations for the supply of goods, work performed and services rendered.

When applying Letter of the Ministry of Finance No. 142, readers of the magazine should keep in mind that the rules set out in it apply if the supplier is issued a bill of exchange from the direct debtor.

In accordance with clause 3 of PBU 19/02, bills issued by the organization-issuer of the bill to the organization-seller when paying for goods sold, products, work performed, services rendered do not belong to the organization’s financial investments.

The purchasing organization that issued its own bill of exchange in payment for the purchased goods (work performed, services rendered) draws up the following transactions:

We draw the attention of readers to the fact that in paragraph 4 of the Letter of the Ministry of Finance No. 142 it is determined that the drawer reflects the amount of interest due on the bill of exchange on the debit of accounts for inventory, production costs in correspondence with the credit of accounts 60, 76 at the time of issuance of the bill.

According to the regulatory and legal documents on accounting that are currently in force, accounting for interest (discount) in the initial cost is possible only before the assets are accepted for accounting. Therefore, after accepting goods, works, services for accounting, the amount of interest due should be taken into account in other expenses and reflected in account 91, subaccount “Other expenses”.

But the accrual of interest is not always possible at the time the bill is issued. For example, in accordance with bill of exchange legislation, the accrual of interest on a bill of exchange amount may be stipulated by the drawer in the bill of exchange, which is payable by the due date "on presentation" or . In any other bill of exchange, such a condition is considered unwritten (clause 5 of the Regulations on bills of exchange and promissory notes, approved by Resolution of the Central Executive Committee of the USSR and the Council of People's Commissars of the USSR dated 08/07/1937 N 104/1341). Letter of the Ministry of Finance of Russia dated November 25, 1999 N 04-00-11 explained that, given the impossibility of determining the amount of such interest at the time of issuance of the bill, interest on such bills should be reflected in the accounts of the drawer on a monthly basis as they accrue until the bill is repaid and the accrued interest by the drawer .

Interest on the amount of the bill due "on presentation" or "in such and such a time from presentation" begin to accrue from the date of drawing up the bill, unless another date is indicated in the bill itself, which should be considered as an express clause of the type "interest is calculated from such and such a date" and the date of occurrence of the minimum period for presenting a bill of exchange for payment with a maturity "upon presentation, but not earlier"(Part 2 of Article 34 of the Regulations on bills of exchange and promissory notes).

"on presentation" ends at the moment the bill of exchange is presented for payment, but no later than within one year from the date of its preparation (Part 1 of Article 34 of the Regulations on Bills of Exchange and Promissory Note).

Calculation of interest on the amount of a bill with a due date "in such and such a time from presentation" ends at the moment of presentation of the bill for affixing a dated mark on presentation, but no later than within one year from the date of issue.

When an organization (drawer of the bill) uses its own bill of exchange in payments for goods (work, services) purchased by it, the VAT deduction is applied after payment on its own bill of exchange and is calculated based on the amounts actually paid on its own bill of exchange (clause 2 of Article 172 of the Tax Code of the Russian Federation).

Example 1.

LLC "Sigma" purchased materials from LLC "Yantar" in the amount of 118,000 rubles. (including VAT - 18,000 rubles). To ensure payment, Sigma LLC issued a simple discount bill for 120,000 rubles. with the condition of payment "on presentation, but not earlier than 30 days." Yantar LLC presented the bill, and it was paid after 30 days.

clause 2 art. 172 Tax Code of the Russian Federation ).

In the tax accounting of Sigma LLC, RUB 2,000 is reflected in non-operating expenses.

- 10 "Materials";

- 51 "Current accounts";

Example 2.

LLC "Sigma" purchased materials from LLC "Yantar" in the amount of 118,000 rubles. (including VAT - 18,000 rubles). To secure payment, Sigma LLC issued a promissory note with a nominal value of 118,000 rubles. with accrual of interest income of 11% per annum with the condition of payment “on presentation, but not earlier than 30 days later.” Yantar LLC presented the bill after 30 days, and this bill was paid.

Sigma LLC (drawer) applies a deduction after payment of the bill based on the amounts actually paid by it on its own bill ( clause 2 art. 172 Tax Code of the Russian Federation ).

In the tax accounting of Sigma LLC, 1,066.85 rubles are reflected in non-operating expenses. (RUB 118,000: 365 days x 30 days x 11%).

The following entries are made in the accounting records of Sigma LLC:

If a bill is presented for redemption before the end of its circulation period, payment of the bill in a smaller amount is possible. In this case, a novation of the bill obligation is made, which is formalized by agreement of the parties - the drawer and the bill holder [Art. 414 of the Civil Code of the Russian Federation (Civil Code of the Russian Federation)], or forgiveness of part of the debt is carried out (Article 415 of the Civil Code of the Russian Federation).

If the payment amount under the bill is less than the amount owed for goods, works, services, then VAT is deducted in an amount proportional to the cost of delivery, and the remaining amount is taken into account in other expenses.

Example 3.

LLC "Sigma" purchased materials from LLC "Yantar" in the amount of 118,000 rubles. (including VAT - 18,000 rubles). To secure payment, Sigma LLC issued a promissory note with a nominal value of 118,000 rubles. with accrual of interest income of 11% per annum with the condition of payment “on presentation, but not earlier than 30 days later.” After 10 days, Yantar LLC presented a bill of exchange, and this bill was paid in the amount of 118,000 rubles.

In tax accounting, Sigma LLC recognizes non-operating income at a time if the bill is received and paid within one reporting period (quarter, month). If the bill is received and paid over several reporting periods, non-operating income is recognized at the end of each reporting period and at the time of payment on the bill.

When paying on a bill of exchange in an amount less than the previously recognized income (interest), non-operating income is reduced by the amount of the difference between recognized and actually received income (interest) ( clause 4 art. 328 Tax Code of the Russian Federation ). Thus, in tax accounting, non-operating expenses are equal to zero.

The working chart of accounts provides for account 91 “Other income and expenses”, subaccount “Other income” (91-1).

The following entries are made in the accounting records of Sigma LLC:

Example 4.

LLC "Sigma" purchased materials from LLC "Yantar" in the amount of 118,000 rubles. (including VAT - 18,000 rubles). To ensure payment, Sigma LLC issued a simple discount bill for 120,000 rubles. with the condition of payment "on presentation, but not earlier than 30 days." After 10 days, Yantar LLC presented a bill of exchange, which was then paid in the amount of 110,920 rubles.

Sigma LLC (drawer) applies a deduction after payment of the bill based on the amounts actually paid by it on its own bill ( clause 2 art. 172 Tax Code of the Russian Federation ).

In the tax accounting of Sigma LLC, 9,080 rubles are reflected in non-operating expenses. (RUB 120,000 - RUB 110,920).

The following entries are made in the accounting records of Sigma LLC:

3. Accounting for the buyer’s own bill of exchange transferred as an advance

The purchasing organization can transfer its own bill of exchange as an advance (before receiving goods, works, services).

Example 5.

To ensure payment under the supply agreement

Sigma LLC issued a simple discount bill for 120,000 rubles. with the condition of payment "on presentation, but not earlier than 30 days." Yantar LLC shipped materials in the amount of 118,000 rubles. (including VAT - 18,000 rubles). After 30 days, Yantar LLC presented a bill of exchange, which was then paid.

The actual cost of inventories received under contracts providing for the fulfillment of obligations (payment) in non-monetary means is recognized as the cost of assets transferred or subject to transfer by the organization ( clause 10 of the Accounting Regulations “Accounting for inventories” PBU 5/01 , approved by order of the Ministry of Finance of Russia dated 06/09/2001 N 44n ).

The actual cost of materials takes into account the discount accrued before the materials were accepted for accounting.

In the tax accounting of Sigma LLC, 2,000 rubles are reflected in non-operating expenses. during the bill payment period.

The working chart of accounts provides for the following accounts:

- 10 "Materials";

- 19 “Value added tax on acquired assets”;

- 51 "Current accounts";

- 60 “Settlements with suppliers and contractors”;

- 60, subaccount “Bills issued” (60-4);

- 68 “Calculations for taxes and fees”, subaccount “Value Added Tax” (68-2);

- 91 “Other income and expenses”, subaccount “Other expenses” (91-2).

The following entries are made in the accounting records of Sigma LLC:

4. Accounting for a bill of exchange when paying for the supply of goods (work performed, services rendered) with the buying organization’s own bill of exchange from the seller organization

If the seller organization received the buyer’s own bill of exchange as payment for goods (work performed, services rendered), then the fact of transfer of the bill of exchange only fixes the obligation of the buyer (drawer of the bill) to pay the amount of money stipulated in the bill upon the due date of payment. Consequently, the receipt of the buyer’s own bill of exchange cannot be considered in this case as receipt of payment for shipped products (work, services).

Bills received by organizations - suppliers of goods (works, services) from bill-bearing organizations are reflected in the debit of account 62 "Settlements with buyers and customers", subaccount "Bills received", in correspondence with the credit of account 90 "Sales", subaccount "Revenue" . The difference between the amount specified in the bill of exchange and the amount of debt for goods supplied (products), work performed and services rendered, in payment for which the bill of exchange was received, is reflected in the credit of account 91, subaccount “Income on bills of exchange”.

The organization that sells the goods (works, services), which received the bill of exchange for payment, records the following transactions:

A bill of exchange is one of the types of debt obligations that gives the recipient of the bill the right to demand payment specified in the bill of exchange within a specified period of time; bills of exchange are distinguished between promissory notes and bills of exchange, and today we will look at the accounting of promissory notes in 1C: Accounting 8, edition 2.

A promissory note, or also called a solo bill, is drawn up and signed by the debtor and contains his unconditional obligation to pay the creditor a certain amount at a specified time and place.

In our example, we will consider a situation where an enterprise received a promissory note as payment for goods sold.

An example of accounting for promissory notes.

On November 28, 2012, Veda LLC sold the product table, 10 pcs., to the buyer of Tonus LLC. at a price of 1180 rub. per piece, including VAT 18%. As payment, Tonus LLC handed over to Veda LLC its own interest-free promissory note with a repayment period of 2 months.

The first document that needs to be done in 1C: Accounting 8 is “Sales of goods and services” with the type of operation “Sale, commission”. You can find this document on the “Sales” tab.

We fill out the upper part of the document: we indicate the counterparty, the agreement with him, the warehouse from which the goods will be released. At the bottom of the document, select the product to be sold, indicate its quantity and price.

We post a document based on which the following transactions are generated

Since the sale of goods subject to VAT, Veda LLC needs to issue an invoice. This can be done on the basis of the document “Sales of goods and services”.

Next, following our example, you need to reflect the receipt of a promissory note from the buyer. Since accounting for promissory notes for 1C is not a very common operation, the posting to receive the bill must be done manually through “Operation (accounting and tax accounting).” Located in the top menu "Operations".

Here we need to indicate the accounting accounts, the counterparty, the agreement with him and the bill itself.

Accounting for promissory notes that are used in payments for goods, works, services and for which there is no income is carried out on accounts 60,62,76. In our example, the bill of exchange was received from the buyer, so it will be accounted for in account 62 “Settlements with buyers and customers”, subaccount 03 “Bills received”.

At the end of the period, in our example, January 28, 2013, the bill is repaid by payment to the bank account of Veda LLC. To reflect this operation, you need to fill out the document “Receipt to the current account”. Operation type “Other receipts”.

A bill of exchange is a document that is formed in accordance with the form approved by Russian legislation, as well as financial dependence. In this material we will look in detail at how in the accounting program “1C” edition “3.0” you can keep track of bills received.

In general, there are 2 types of bills of exchange: transferable and promissory notes. The last of the above is a documentary obligation of the drawer to pay the necessary funds directly to the owner of the bill within a specific period.

If we take into account a bill of exchange, then a certain amount of funds, with the prior consent of the payer, can be paid to a third party.

Bill of exchange transactions of various types should usually be executed in a simple form.

Now let’s talk about how an accounting program can organize the accounting of bills received. Let’s assume that a limited liability company called “Veda” received a simple, interest-free promissory note from a client, the “Konus” company, as payment for previously received goods.

In “1C” edition “3.0”, the sale of necessary goods is formalized using a document called “Sales of goods and services”. The transaction type that applies is called “Goods”.

Plus, in the above document you need to indicate the type of agreement, composition and counterparty, and, of course, the name of the product, its amount and quantity.

Since the Veda company is on the general taxation system and is a VAT payer, you need to issue an invoice based on a document called “Sales of goods and services.”

You need to implement the receipt of the bill using the accounting and NU operation (the “Accounting, taxes and reporting” tab).

After completing the actions, be sure to indicate the content of the operation and click on the “Add” button with the available green plus. Next, indicate the required account “62.03” and 3 belonging to it: an enterprise, an agreement and, of course, a security. And you must indicate the account “62.01” and 3 sub-contos: enterprise, agreement and document with the help of which the sale of services and goods was reflected.

When the term of the bill expires after 2 months, then the counterparty repays it to the current account and, accordingly, a document is generated called “Receipt to the current account” (the required type of operation is called “Other receipts”).

After this, the user of the accounting program must indicate the payer, and also select an account for such a loan as “62.03”. Next, as in other previous cases, you need to fill in the name of the security and the agreement.

And at the end, according to this document, you need to generate the following posting: “Dt51 Kt62.03”.

A bill of exchange is a document that confirms that the payer specified in it undertakes to pay the holder of this paper a certain amount.

Financial bill

If a company has free cash, it can invest it in purchasing bills. The purpose of such a purchase is to receive income in the form of interest or discount.

Acquisition costs

Having purchased a bill of exchange, the company must take it into account in account 58 “Financial investments” at its original cost. This cost is determined by one of two methods provided for by PBU “Accounting for Financial Investments” (PBU 19/02).

The first method is that the cost of the bill includes its purchase price and all other costs associated with its acquisition. For example it could be:

• payment for consulting and information services that the company used when purchasing the bill;
• payment for intermediaries, etc.

Such expenses are accounted for by posting:

DEBIT 58 CREDIT 76

Please note

The cost of the bill (including the costs of its purchase), depending on its maturity, is indicated on line 1240 “Financial investments (except for cash equivalents)” of Section II of the Balance Sheet or line 1170 “Financial investments” of Section I of the Balance Sheet. The cost of the bill also includes the amount of VAT on it.

In December, Invest-Project JSC purchased a bank bill for 500,000 rubles. At the same time, the company took advantage of the advice of a brokerage firm, paying it 2,360 rubles. (including VAT - 360 rubles).

The accountant must make the following entries:

DEBIT 58 CREDIT 76 – 2000 rub. – consulting services are reflected;

DEBIT 19 CREDIT 76 – 360 rub. – VAT included;

DEBIT 76 CREDIT 51 – 2360 rub. – money was transferred for consulting services;

DEBIT 58 CREDIT 19 – 360 rub. – VAT written off;

DEBIT 76 CREDIT 51 – 500,000 rub. – money for the bill is transferred;

DEBIT 58 CREDIT 76 – 500,000 rub. - bill received.

The company plans to repay the bill within 6 months. Therefore, in the balance sheet of Invest-Project for the reporting period, the value of the bill is equal to 502,360 rubles. (500,000 + 2000 + 360), must be reflected on line 1240. The cost of the bill includes the amount of VAT on it.

However, you can use the second method, in which account 58 takes into account only the amount paid to the seller of the bill. The remaining costs for its acquisition are classified as other expenses.

This accounting method can be used, for example, if these costs are insignificant compared to the price of the bill, that is, they do not exceed 5% of the transaction price.

Such costs can be taken into account by posting:

DEBIT 91-2 CREDIT 76

– expenses associated with the purchase of the bill are reflected.

In this case, expenses for the purchase of bills of exchange are reflected in line 2350 “Other expenses” of the Statement of Financial Results.

In November, LLC Finanstorg, through an intermediary, acquired a bill of exchange worth 400,000 rubles. The intermediary's remuneration amounted to 1,180 rubles. (including VAT - 180 rubles).

The company's accountant considered that the amount of remuneration was insignificant compared to the price of the bill. Therefore, he must make the following entries:

DEBIT 76 CREDIT 51 – 401,180 rub. (400,000 + 1180) – remuneration and funds for the purchase of the bill of exchange were transferred to the intermediary;

DEBIT 58 CREDIT 76 – 400,000 rub. – a bill of exchange has been received;

DEBIT 91-2 CREDIT 76 – 1000 rub. (1180 – 180) – intermediary services are reflected;

DEBIT 19 CREDIT 76 – 180 rub. – VAT included;

DEBIT 91-2 CREDIT 19 – 180 rub. – VAT is written off.

The company plans to repay the bill within 9 months after receiving it.

Line 1240 of the balance sheet asset will indicate the value of the bill in the amount of 400,000 rubles. Expenses for the purchase of a bill of exchange in the amount of 1180 rubles. should be reflected on line 2350 of the income statement.

You can record the bill of exchange valuation method you choose in your accounting policy, although PBU 19/02 does not require this. Therefore, you can use another method - draw up an accounting certificate in each specific case.

Generating income

The drawer pays a fee to the company that purchased the bill. The company receives this reward either in the form of a discount or in the form of interest. In accounting, interest and discount are treated differently.

Interest on a bill must be included in other income for the period in which the company has the right to receive it.

In the Statement of Financial Results they are reflected in line 2340 “Other income”.

On August 19, PJSC Topaz purchased a bill of exchange for RUB 200,000. According to the agreement with Topaz, the drawer is obliged to pay monthly interest to the company at the rate of 18% per annum.

The payment deadline is no later than 5 days after the end of each month.

In August, Topaz’s accountant made the following entries:

DEBIT 76 CREDIT 51 – 200,000 rub. – money for the bill is transferred;

DEBIT 58 CREDIT 76 – 200,000 rub. – a bill of exchange has been received;

DEBIT 76 CREDIT 91-1 – 1183.56 rubles. (RUB 200,000 × 18%: 365 days × 12 days) – interest accrued for 12 days (from August 20 to 31).

The seller of the bill transferred this amount to Topaz on September 3. On this day you need to do the wiring:

DEBIT 51 CREDIT 76 – 1183.56 rub. – interest received for August.

Line 2340 of the financial results report will indicate the amount of interest on the bill - 1183.56 rubles.

The discount, like interest on a bill, is included in the company’s other income. Discount income is generated if a company purchases a bill at a price less than its face value.

This means that by repaying the bill, the company will receive more money than it paid for the purchase. The resulting difference can be taken into account in one of two ways.

The first way is to reflect the discount amount as a lump sum when repaying the bill.

In this case, the bill is reflected in the balance sheet at the purchase price.

Nereida LLC purchased a bank note in June for 90,000 rubles.

The maturity date of the bill is November, its nominal value is 100,000 rubles.

In June, the company’s accountant must make the following entries:

DEBIT 76 CREDIT 51 – 90,000 rub. – money for the bill is transferred;

DEBIT 58 CREDIT 76 – 90,000 rub. - bill received.

In November the postings will be as follows:

DEBIT 91-2 CREDIT 58 – 90,000 rub. – the bill is written off;

DEBIT 76 CREDIT 91-1 – 100,000 rub. – income from the repayment of the bill is accrued;

DEBIT 51 CREDIT 76 – 100,000 rub. - money received for a repaid bill.

Line 2350 of the financial results statement will indicate the purchase price of the bill - 90,000 rubles. On line 2340 of the financial results statement, you need to reflect the nominal price of the bill - 100,000 rubles.

But you can take into account the amount of the discount in income evenly throughout the entire period from purchase to repayment of the bill (clause 22 of PBU 19/02).

In this case, the book value of the bill is gradually increased by the discount amount.

On November 12, Pride JSC purchased a bill of exchange for 140,000 rubles, which will be repaid in 180 days. The nominal value of the bill is 152,000 rubles. Postings in November were as follows:

DEBIT 76 CREDIT 51 – 140,000 rub. – the bill has been paid;

DEBIT 58 CREDIT 76 – 140,000 rub. – the bill is capitalized.

The chief accountant of the company decided that he would reflect the discount on the bill evenly throughout the entire circulation period of the bill. In November, a discount for 18 days (from November 13 to 30) must be included in other income in the amount of: (RUB 152,000 – RUB 140,000) × 18 days. : 180 days = 1200 rub.

In this case you need to do the wiring:

DEBIT 58 CREDIT 91-1 – 1200 rub. – discount taken into account.

In December this amount will be:

(RUB 152,000 – RUB 140,000) × 31 days. : 180 days = 2066.67 rub.

Thus, by the end of the year the book value of the bill will be 143,266.67 rubles. (140,000 + 1200 + 2066.67). It must be reflected on line 1240 of the annual balance sheet.

In this case, line 2340 of the financial results report will indicate the discount amount - 3266.67 rubles. (143,266.67 – 140,000).

You need to make your own choice of how to calculate the discount on a purchased bill of exchange and consolidate the chosen method in the company’s accounting policies.

The company receives a bill of exchange from the buyer

If your buyer issues you his own bill, then this transaction formalizes a deferred payment. After all, by issuing a bill of exchange, he guarantees you payment within the terms specified in this paper.

To account for such bills, the selling company must use account 62 “Settlements with buyers and customers” subaccount “Bills received”.

The bill must be reflected at the contractual value, that is, at the price of the goods for which it was received.

In addition, the bill must be included in the balance in account 008 “Securities for obligations and payments received.”

Please note

The face value of a bill of exchange may be greater than the value of the goods for which it is issued.

This discrepancy means that the bill provides for a discount.

The payer of the bill can be either the buyer himself or a third-party company.

An example will show you how to discount a promissory note.

Let's use the conditions of the previous example, but assume that JSC Aktiv issued a bill of exchange to LLC Passiv.

Pride LLC accepted the bill in July, thereby confirming its obligation to pay the bill.

On the day of acceptance, the Aktiva accountant must make an additional entry:

DEBIT 62 subaccount “Bills accepted” CREDIT 62 subaccount “Bills issued” – 236,000 rubles. – the bill of exchange “Passiva” was accepted.

When “Passive” pays off the bill, the accountant will have to make the following entry:

DEBIT 51 CREDIT 62 subaccount “Bills accepted” – 236,000 rubles. – funds were received to repay the bill.

The buyer may pay interest on his bill of exchange. They are taken into account by wiring:

DEBIT 51 CREDIT 91-1

– interest on the bill has been credited to the current account.

In a similar way, when repaying a bill, you can take into account the excess of its nominal value over the amount of the contract (discount).

The amount of interest or discount on the bill is indicated in line 2340 “Other income” of the Statement of Financial Results.

In March, Aktiv JSC shipped a batch of furniture worth RUB 590,000 to Passiv LLC. (including VAT - 90,000 rubles). In the same month, “Passive” issued a promissory note to “Aktiv” with a nominal value of 600,000 rubles.

The Aktiva accountant must make the following entries:

DEBIT 62 CREDIT 90-1 – 590,000 rub. – furniture shipped;

DEBIT 90-3 CREDIT 68 subaccount “VAT calculations” – 90,000 rubles. – VAT is charged;

DEBIT 62 subaccount “Bills received” CREDIT 62 – 590,000 rub. – a bill of exchange has been received;

DEBIT 008 – 600,000 rub. – the bill is accounted for on the balance sheet at face value.

When repaying the bill, the postings will be as follows:

DEBIT 51 CREDIT 62 subaccount “Bills received” – 590,000 rubles. – the “Liability” bill was repaid;

DEBIT 51 CREDIT 91-1 – 10,000 rub. (600,000 – 590,000) – the discount amount is reflected;

LOAN 008 – 600,000 rub. – the write-off of the bill is reflected.

Line 2340 of the financial results report will indicate the amount of discount on the bill - 10,000 rubles.

Accounting with the drawer

If a company issues a bill of exchange, then it must account for it in account 009 “Securities for obligations and payments issued” until the bill is repaid. In addition, its value is reflected in account 60 “Settlements with suppliers and contractors” subaccount “Bills issued”.

Please note: the bill is accounted for on its balance sheet at its face value.

If the bill is issued in payment for inventory items, then the amount of interest on the bill that the company will accrue must be taken into account as other expenses (line 2350 of the financial results statement). Interest on purchased inventory items must be taken into account as part of other expenses, regardless of when they are accrued: before capitalization of inventory items or after (clause 7 of PBU 15/2008).

CJSC Aktiv entered into an agreement with LLC Passiv for the sale of a compressor, the cost of which is 42,480 rubles. (including VAT - 6480 rubles). On June 17, as an advance payment under the “Passive” agreement, I issued a promissory note for the same amount. The bill provides for interest accrual based on 20% per annum. In June, the Passiv accountant must make the following entries:

DEBIT 009 – 42,480 rub. – a bill of exchange was issued;

DEBIT 91-2 CREDIT 60 subaccount “Bills issued” – 302.60 rubles. (RUB 42,480 × 20%: 365 days × 13 days) – interest accrued on the bill for June.

Aktiv shipped the compressor on July 7, and at the same time Passive put it into operation. The Passiv accountant made the following entries:

DEBIT 08 CREDIT 60 subaccount “Bills issued” – 36,000 rubles. (42 480 – 6480) – the compressor has been capitalized;

DEBIT 19 CREDIT 60 subaccount “Bills issued” – 6480 rubles. – VAT included;

DEBIT 91-2 CREDIT 60 subaccount “Bills issued” – 162.94 rubles. (RUB 42,480 × 20%: 365 days × 7 days) – interest accrued on the bill for 7 days (from July 1 to July 7);

DEBIT 01 CREDIT 08 – 36,000 rub. – the compressor is put into operation.

The company's accountant should reflect this as follows:

DEBIT 91-2 CREDIT 60 subaccount “Bills issued” – 232.77 rubles. (RUB 42,480 × 20%: 365 days × 10 days) – interest accrued on the bill for 10 days (from July 8 to July 17);

DEBIT 60 subaccount “Bills issued” CREDIT 51 – 43,178.31 rub. (42,480 + 302.60 + 162.94 + 232.77) – the bill was repaid and interest on it was paid;

LOAN 009 – 42,480 rub. – the bill of exchange is written off from off-balance sheet accounting.

Line 1150 of the balance sheet asset will indicate the cost of the compressor - 36,000 rubles. less accrued depreciation. Interest on the bill in the amount of 698.31 rubles. should be reflected on line 2350 “Other expenses” of the income statement.