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Accounting Workshop 2022. Analysis of situational problems - course RUB 12,990. from Specialist, training 16 academic hours, date of April 30, 2023.
Miscellaneous / / December 07, 2023
This course meets the requirements of the professional standard “Accountant”, approved by order of the Ministry of Labor and Social Protection of the Russian Federation dated February 21, 2019 No. 103n!
The program combines deep theoretical training and solving a large number of real practical problems.
The course is taught in accordance with the latest changes in legislation, current accounting, tax and judicial practice.
Purpose of the course - prepare novice accountants for practical work in the accounting department of a company. Using a large number of situational tasks in different areas of accounting, practice the skills of accounting calculations and reflecting various accounting transactions. To help listeners-applicants pass the test adequately when applying for a job as an accountant, and students to pass laboratory workshops at universities. Be able to apply the norms of civil, labor and tax law when reflecting accounting transactions, as well as in calculating the company’s economic performance indicators.
The course is a logical continuation of the “Accounting 2022” course. Theory and practice". Compiled based on the most frequently asked questions from students and practicing accountants. Questions already discussed in the theoretical course are presented, but with an enhanced practical aspect, as well as completely new situations that were not included in the program theoretical course, for example, the exit of the founder from the company, payment of the actual share, distribution of shares in the authorized capital among the remaining founders. Many tasks of the workshop are devoted to current issues of the topic “Payment”, such as sick leave benefits 2022, payment for time spent on a business trip, etc. situations where the maintained average earnings, standard deductions, “salary” taxes and contributions are calculated. All tasks based on the norms of the Civil Code of the Russian Federation are of a “mirror” nature: one situation is considered from two parties, through the eyes of the founder and the subsidiary, the supplier and the buyer, the tenant and the lessor, the customer and performer. Issues of sales in various fields of activity, issues of calculation and deduction of VAT on the sale and purchase of assets, on received and issued advances are discussed in detail. As a rule, one problem examines several practical situations united by a single plot.
The course is recommended for beginner accountants, students, practicing accountants working in a narrow area of accounting who want to expand your knowledge and develop the skills necessary to work in adjacent areas or combine several areas for greater demand in the market labor.
You will learn:
- reflect in accounting transactions involving the transfer and registration of property as a contribution to the authorized capital;
- calculate and accrue dividends to founders, as well as taxes on dividends;
- calculate the actual share of net assets paid to the withdrawing founder, distribute the purchased share among the remaining founders, and reflect these transactions in the company’s accounting;
- reflect transactions for the sale and purchase of fixed assets, accrual and deduction of VAT on sales, as well as on advances;
- calculate depreciation for new and used facilities, reflect in accounting operations for the repair and modernization of fixed assets, according to theft of vehicles, payment of insurance compensation, rental of property by the lessor and accounting of leased property from tenant;
- reflect transactions related to the accounting of websites, domain names, hosting, as well as computer programs received without exclusive rights;
- calculate wages for actual work and sick leave benefits, calculate average earnings to pay for time spent on business trips, downtime, donating blood, etc., vacations, compensation for dismissal;
- reflect transactions of acquisition and write-off of office supplies, fuels and lubricants, calculate fuel write-off rates, apply correction factors;
- reflect transactions for the sale of finished products, for the purchase and sale of goods, for the sale of work (services);
- draw up a balance based on balances on the balance sheet;
- draw up a report on financial results based on the reflection of transactions in accounts 90,91,99,84.
Module 1. Authorized capital (3 ac. h.)
Task 1. Reflection in accounting of transactions of transfer of money and property by the founder in payment for shares in the authorized capital. Reinstatement of VAT on transferred property.
Task 2. Reflection in accounting of receipt of money and property from the founders in payment for shares in the authorized capital. VAT deduction on received property.
Task 3. Calculation of dividends accrued to the founders by an organization that itself did not receive dividends from other companies in the previous or current tax period. Tax on dividends.
Task 4. Calculation and payment of dividends to the founders by an organization that itself received dividends from other companies in the previous or the current tax period, and they were not taken into account when calculating the tax on dividends accrued by Russian organizations. Tax on dividends.
Task 5. Withdrawal of the founder from the founders, calculation of the actual share, calculation of personal income tax. The difference between net assets and authorized capital is greater than the cost of the share that must be paid to the participant leaving the LLC. Reflection in accounting.
Task 6. Exit of the founder, calculation of the actual share, calculation of personal income tax. The difference between net assets and authorized capital is less than the value of the share that must be paid to the participant leaving the LLC. Reflection in accounting.
Task 7. Distribution of the share of the withdrawing participant among the remaining participants. Reflection in accounting.
Module 2. Fixed assets (5 ac. h.)
Task 8. Sale of fixed assets. Accounting with the seller. Accounting for VAT on advances received.
Task 9. Acquisition of a fixed asset (using the example of a car). Buyer's account. Accounting for compulsory motor liability insurance policy. Car loan accounting. Deduction of VAT on advances issued.
Problem 10. Calculation of depreciation on fixed assets new and used by the old owner.
Problem 11. Reflection of expenses for repair of fixed assets. VAT deduction for repair work. Reflection of reimbursement to an employee for expenses incurred in favor of the company.
Problem 12. Reflection in accounting of expenses for modernization of fixed assets.
Problem 13. Calculation and reflection of depreciation after modernization. The difference in the algorithm for calculating depreciation after modernization for accounting and tax purposes.
Problem 14. Write-off of fixed assets in case of shortage. Theft of a motor vehicle.
Problem 15. The car is insured. Reflection of receipt of insurance compensation.
Problem 16. The car is not insured. Write-off of the car, if the car is not found, the culprits are not found. The car was found, reflected as property received free of charge.
Problem 17. Revaluation of fixed assets. Determination of replacement cost. Calculation of indexed depreciation. Reflection of operations on additional valuation and depreciation of fixed assets.
Problem 18. Rent a car with crew. Costs for washing, parking, repairs. Withholding personal income tax from rent. Calculation of insurance premiums from payments to the crew.
Problem 19. Renting (operating) real estate. Lessor's account. Transfer for rent. Income from rent and utility bills.
Problem 20. Rental Property. Off-balance sheet accounting for the tenant. Expenses from rent and utilities.
Problem 21. Accounting for website creation costs. Accounting for domain name and hosting costs.
Problem 22. Reflection of the acquisition of software products without exclusive rights under the accession agreement (“in the box”). Reflection in accounting of software product updates.
Module 3. Inventory (1 ac. h.)
Problem 23. Accounting for stationery. Purchasing stationery from wholesalers and retailers. Possibility of applying VAT deduction on stationery products.
Problem 24. Accounting for stationery. Write-off of office supplies for administrative needs. Calculation of the cost of written-off materials using the average cost method.
Problem 25. Purchase of fuel and lubricants. Buying gasoline at a gas station in cash.
Problem 26. Purchase of fuel and lubricants. Purchasing gasoline at a gas station, paying using coupons. Deducting VAT when purchasing fuel coupons and cards.
Problem 27. Calculation of consumed gasoline. Using correction factors for cities with a population of over a million. Write-off of gasoline based on waybills according to mileage using the FIFO method.
Problem 28. Reflection in accounting of surpluses and shortages of materials based on the results of the inventory.
Module 4. Salary (3 ac. h.)
Problem 29. Calculation of remuneration for time-based work (based on salary)
Problem 30. Calculation of wages for piecework
Problem 31. Calculation of wages for summarized accounting of working hours
Problem 32. Calculation of temporary disability benefits in 2022
Problem 33. Calculation of benefits based on the minimum wage in the absence of earnings or with average earnings less than the minimum wage in the billing period.
Problem 34. Calculation of benefits based on the minimum wage for an employee with less than 6 months of service.
Problem 35. Calculation of retained earnings during a business trip.
Problem 36. Calculation of the retained earnings of the donor employee.
Problem 37. Calculation of retained earnings during downtime due to the fault of the employer.
Problem 38. Calculation of vacation pay if the pay period is fully worked out.
Problem 39. Calculation of vacation pay if the pay period is not fully worked out.
Problem 40. Calculation of vacation pay if there was an increase in salaries for the company (or department, division) as a whole.
Problem 41. Calculation of compensation for unused vacation.
Problem 42. Calculation of standard "children's" deductions.
Problem 43. Calculation of personal income tax on travel expenses.
Problem 44. Calculation of personal income tax on material benefits for interest-free loans.
Problem 45. Insurance premiums in 2022.
Module 5. Sales of finished products, goods, works, services (2 ac. h.)
Problem 46. Reflection of sales of finished products. Title passes upon shipment.
Problem 47. Reflection in accounting of the acquisition and sale of goods. Title passes upon shipment.
Problem 48. Reflection of sales of goods. Ownership transfers upon payment.
Problem 49. Accounting for revenue from the sale of construction and installation works. Formation of the cost of work using the order method. Reflection of the operation to offset mutual claims.
Module 6. Accounting reporting (2 ac. h.)
Problem 50. Preparation of annual reports. Drawing up a balance sheet and income statement.
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