Список использованных источников

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УДК 338.242

А.Ю. Штей

Санкт-Петербургский государственный экономический университет

Systematization of information about cost accounting of information software in SMALL BUSINESS

Small businesses are the driving force of the economy. And to improve the quality of accounting, they tend to use modern information technology. One such system is a software product "1C:Enterprise 8". The article describes the main points of reflection costs of acquisition of information products for the automation of accounting.

Keywords: small businesses, costs, information support, accounting.

Nowadays any company regardless of the scope of its activities or the extent using software for automatization their business processes. This may be the automatization of accounting or personnel records, payroll, as well as automation of trade, production, management and other activities.

Thus, the cost to use the software appear in any organization, and how these records may provoke the emergence of issues and disputes. Errors due to incorrect reflection of these operations can be substantial, as the cost of spending on automation can be a significant part of the budget of the company.

However, automation of accounting activity cannot be associated only with the use of specialized package solutions (software) for large and medium-sized enterprises it is a set of information and communication technologies to ensure the accounting process in the enterprise. For such enterprises, system information and communication management software now has an inner unity, but cannot be considered as a single entity accounting. And each of its elements is treated separately and is subject to a special account in the system.

Thus, in the structure of the information and communication management software now can distinguish the complex elements (information system, information and telecommunications network, documented information, etc.) and simple elements that are typically accounting inventory objects (for example, software). As already noted, this is particularly related to large and medium-sized enterprises. Of particular interest is this kind of reflection of the cost of small enterprises.

Modern information and communication systems to ensure require significant expenditures. Consider spending a reflection about the acquisition of software products automating accounting of small enterprises in the account.

Under the Civil Code of the Russian Federation, acquiring the software on magnetic media (disk), the organization receives title to the disc and non-exclusive right to use the contained instance of the program. [2] On this basis it is necessary to analyze the reflection of the acquisition accounting software small business in the account.

Article 9 of the Federal Law of 06.12.2011 N 402-FZ "On Accounting" all business transactions conducted by the organization, shall be made supporting documents, which are the primary accounting documents [4]. Thus, documented expenses related to the acquisition of non-exclusive rights to use the software to automate the company will: a license agreement and act of acceptance and transfer of non-exclusive rights to use the software.

Small businesses based on the characteristics of their activities can choose tax regimes. Consider the reflection of the cost of acquisition of software on general taxation system and the simplified tax system.

Tax accounting for a general taxation system

For tax purposes the cost of purchasing programs are included in other expenses related to production and sales, as the costs associated with the acquisition of rights to use computer programs (pp. 26, para. 1, Art. 264 of the Tax Code).

The procedure for the recognition of expenses in the tax records set in Art. 272 of the Tax Code. According to it, if the deal does not contain provisions specifying the period in which the costs and the relationship between revenues and expenditures cannot be determined accurately determined or indirectly, expenses are allocated taxpayer independently.

If an agreement to acquire a non-exclusive license to use the software or in separate agreements set the copyright term of use of the software, the cost of its acquisition are recognized as such regular intervals during this period (p. 1, Art. 272 of the Tax Code). For the purposes of automating accounting tasks a small business purchases a software product "1C:Enterprise 8". The contract for the purchase did not specify the term of the license. However, in the "User License Agreement" is written as follows: "... for the life of the Licensee's software product and / or location of his instances of the software." The same company-developer of "1C" in its newsletter reports that the useful life of the software products "1C" family "1C:Enterprise 8" of two (2) years from the date of commissioning.

Consequently, in the tax accounting cost family of software products "1C:Enterprise 8" organization included in other expenses evenly over the two years.

Tax registration under the simplified tax system

Accounting for costs about purchasing software products automate accounting tasks for small businesses applying the simplified taxation system more simple.

Organizations using STS and selected as the object of taxation revenue, minus expenses, may take into account the costs that are listed in the enclosed list of para. 1, Art. 346.16 of the Tax Code.

In accordance with paragraphs. 19 para. 1, Art. 346.16 of the Tax Code in determining the object of taxation taxpayer reduces the income received by the costs associated with the acquisition of rights to use computer programs and databases under contracts with the copyright holder (license agreements). These expenses also include the cost of updating the computer programs and databases (a letter from the Russian Ministry of Finance 11.06.2009 N 03-11-06 / 2/103).

Thus, all the costs that are installed license agreement that is entered into a small business and the franchisor (the company "1C"), can be taken into account for tax purposes in the application of the simplified tax system.

In accordance with para. 2, Art. 346.16 of the Tax Code expenses are accepted provided that they meet the criteria specified in para. 1, Art. 252 of the Tax Code. That is, they must be economically justified, documented, and are aimed at generating income. According to para. 2, Art. 346.17 of the Tax Code taxpayers expense recognized as expenses after their actual payment.

Accounting

Purchased under a license agreement non-exclusive rights to use the results of intellectual activities are not subject to IA based on n. 3 PBU 14/2007 "Intangible Assets".

According to para. 39 AR 14/2007 intangible assets acquired for use, are taken into account by the user (the licensee) for off-balance account in the assessment determined on the basis of the amount of remuneration specified in the contract (for example, self-imposed debit balance accounts 012 “Intangible assets obtained in use on the basis of the license agreement”).

Write-down of intangible assets obtained for use with the specified off-balance sheet accounts is made on the date of final cessation of the NMA (Non-materials assets).

At the same time payments for the right to use the results of intellectual activity or means of individualization, produced in the form of a fixed single payment reflected in the accounting of the user (the licensee) as deferred expenses and are written off over the term of the contract, but the acquisition of software products "1C:Enterprise 8"according to the user license agreement and information letter "1C" - during the period stated in the copyright - 2 years.

During this period, the amount of lump-sum payments are included in the cost of the current period at the expense of 26 "General Expenses". Use of the account 26 "General Expenses" due to the fact that the software product "1C Enterprise 8" purchased for the needs of accounting [5].

In accounting, the following entries:

1. Recognition of the cost of acquiring non-exclusive rights to use the software product "1C:Enterprise 8" under the license agreement:

Debit 97 Credit 60 (76)

2. Payment of non-exclusive rights to use the software product "1C:Enterprise 8" under the license agreement:

Debit 60 (76) Credit 51.

3. Taking account of off-balance sheet object NMA received for use (under a license agreement):

Debit 012.

4. Monthly write-off the cost of acquisition of these rights in the order established by the organization under a license agreement:

Debit 20 (25, 26, 44) Credit 97.

Thus, taking into account the cost of acquisition accounting automation software plays an important role in the organization of the accounting activities of a small business. Chief accountant must be properly assess the situation and on the basis of legislative practice and features of accounting at the company correctly reflect the facts of economic activity.

Literature

1 Tax Code of the Russian Federation [electronic resource]: Parts 1 and 2: rev. and add. Date: 06.29.2013. Access from the safeguards system.

2 The Civil Code of the Russian Federation. The first, second, third, fourth: [federal law from 30.11.1994 N 51-FZ, the State Duma adopted 21.10.1994, the current version of 22.10.2014]. Access from the safeguards system.

3 Accounting and tax accounting software acquisition // Audit-it: [web site]. 2015. URL: http://www.audit-it.ru/articles/account/assets/a18/542447.html

4 Order of the Ministry of Finance dated October 31, 2000 N 94n "On Approval of the Plan accounts for financial and economic activities of organizations and instructions for its use" (as amended). Access from the safeguards system.

5 Order of the Ministry of Finance of the Russian Federation of 27.12.2007 N 153n (ed. 24.12.2010) "On Approval of Accounting Regulations" Intangible Assets Accounting "(PBU 14/2007)" (Registered in the Ministry of Justice 23.01.2008 N 10975) Access Consultant of the system.

УДК 621.396.218:004.94

П.А. Шупейко

Хабаровский государственный университет экономики и права

научный руководитель В.А. Подоба, канд. экон. наук, доцент