Accounts

Characteristics of active accounts, characteristics of passive accounts, features of active-passive accounts

What are active and passive accounting accounts? Simply put, active financial accounting accounts

Analysis of an organization's expenses: how to conduct it based on financial statements

In the latest issue of accounting educational program, Alexey Ivanov talks about what revenue, cost,

How to apply KOSGU from November 21, 2022 and in 2022: overview of changes

Reason for amendments to the Procedure for applying KOSGU Procedure for applying the classification of operations of the general government sector (KOSGU)

Special assessment of working conditions for office workers

The need to assess the conditions in which office employees work has long been in doubt: production factors influencing

What date should the fact of provision of services be reflected in accounting?

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How to account for prepayments in foreign currency according to IFRS

Foreign exchange transactions can sometimes be a nightmare. Obviously, when one company trades with

Trust management - there are instructions, but there is no clarity

Accounting for transactions on trust management of property The Ministry of Finance of Russia has developed “Instructions for reflecting

Features of accounting for cash transactions in foreign currency

Currency legislation and cash transactions: understanding the terms The situation when a merchant’s cash desk can

Agreement in foreign currency (dollars, euros), payment in rubles. The ruble exchange rate is fixed in the contract. VAT and income tax

When concluding a contract with a Russian organization, the director wants to tie the cost of the contract to the dollar exchange rate

Typical accounting entries for VAT: tax accounting

To account for VAT calculations, use account 68 “Calculations for taxes and fees” and