Отчет по практике в ООО «Агрофирма «Родные края – Туган як»

   ДТ   10      КТ      71     –  получены материалы из подотчетного  лица.

 

 

 Налоги и налогообложение.

 

 

Учет расчетов с бюджетом ведется  на счете 68 « Расчеты с бюджетом».

Синтетический учет ведется  в журнале-ордере № 8 по аналитическим  счетам:

 

1.Земельный налог начисляется кадастровым номером. % ставка изменяется смотря на кадастровый номер.    

  

    ДТ  26         КТ    68        начислен  земельный налог.

 

2.Транспортный налог начисляется с количество лошадиных сил автомашин.

   

ДТ     23        КТ   68 субсчет    транспортный налог    начисление,

 

ДТ  91/2 КТ  68 передан транспортные средства во временное или безвозмездное пользование.

 

3.Сельскохозяйственный налог начисляется с чистого прибыла 6 %, если убыток, то не начисляется. 

     

 ДТ   99       КТ    68       начислен  сельскохозяйственный налог;    

   

ДТ   68       КТ    51       перечислены деньги в бюджет.

 

 

4. Для учета расчетов по отчислению  соц. страхования, пенсионные  обеспечения и обязательные медицинские  страхования с персоналом предприятия предназначен счет 69. Счет 69 имеет 3 субсчета:

 

69-1 – расчеты  по соц. страхованию  – 2,2 %;

69-2 – расчеты  по пенсионному обеспечению – 15,6 %;

69-3 - расчеты  по обязательному  медицинскому страхованию – 2,9 %.

 

 ДТ  69-1   КТ  51 – перечислены взносы на соц. страхования;

 ДТ   69-2   КТ  51 – перечислены взносы на пенсионные обеспечения;

 ДТ   69-3   КТ  51 – перечислены взносы на обязательные мед. страхования.

 

ДТ  69-1    КТ  70 – начислена пособия по временной не трудоспособности;                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                                               

ДТ 69-2; 69-3   КТ  70 –   начислена пособии и пенсии зачет соцстраха.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

Список использованной литературы

 

 

1. Донцова Л.В., Никифорова  Н.А. Комплексный анализ бухгалтерской  отчетности. М., «Дело и Сервис», 2009.

2. Ковалев В.В., Волкова  О.Н. Анализ хозяйственной деятельности  предприятия: учеб.-М.:ТК Велби, изд-во Проспект, 2008.

3. Кокорев Н.А. Методические  рекомендации по применению плана  счетов бухгалтерского учета изд. Москва, 2009.

4. Маркова В.Н. Теория  бухгалтерского учета изд. Москва, 2009.

5. Филатова Т.С.; Пак Е.И. Управление бухгалтерского учета и отчетности, 2009.

6. Учетная политика.

7. План счетов предприятия  Агрофирмы « Родные края –  Туган як».