Extract from the accounting policy of "Source" in the year 201H

PART II.
Cross-cutting issues of accounting of economic activity ORGANIZATION
Extract from the accounting policy of "Source" in the year 201H
1. The procedure for the organization of accounting of fixed assets is defined PBU 6/01 "Accounting of fixed assets" (Order of the RF Ministry of Finance dated 30.03.01 № 26n as amended) and the Guidelines for accounting of fixed assets, approved by order of RF Ministry of Finance from 13.10.2003 Mr. . № 91n. Write-off of property, plant and equipment is recognized in the accounting on the sub-account "Disposals of fixed assets", opens to the account 01 "Fixed Assets".
2. Formation of the information on intangible assets on the balance sheet for the right to property should be based on established PBU 14/2007 "Accounting is not tangible assets" (Order of the Ministry of Finance of 27.12.2007 № 153n).
3. The actual cost of the purchase of materials is formed on the account 15 "Preparation and acquisition of material values." Account 10 "Materials" for accounting materials at discount prices, which are accepted as the supplier price excluding VAT amount of the difference in the cost of purchased materials, calculated at cost and accounting prices is reflected in the account 16 "Deviation in cost of inventories" (PBU 5 / 01 "Accounting of inventories" in the red. orders the Ministry of Finance of 26.11.2006 № 156n, at №26n ot26.03.2007 city).
4. Materials are deducted from the loan account 10 at discount prices. Bringing their value to the actual cost of acquisition is made by distributing recorded deviations calculated in Annex 3 percentage.
5. Contributions to the social security and welfare are made according to the Federal Law "On Insurance Contributions to the Pension Fund, Social Insurance Fund of the Russian Federation, the Federal Compulsory Medical Insurance Fund and territorial funds of obligatory medical insurance» № 213-FZ of 24.07.2009 the following size:
Pension Fund of the Russian Federation - 22%;
Federal fund of obligatory medical insurance - 5.1%;
Social Insurance Fund -2.9%;
Compulsory insurance against accidents at work and occupational diseases - 1%.
Total: 31%.
It is expected that all employees are on the staff of the organization and working under an employment contract.
6. Cost accounting and calculation of the cost of works and services of production is organized directly on the account 23 "Auxiliary production" without the use of the account 25 subaccount "General expenses ancillary industries."
7. In order to enable even the cost of repairs of fixed assets in production costs, a provision for future expenses in accordance with the purpose and location of the assets.
8. Write-off of expenses of auxiliary production on a monthly basis as follows:
• reflection subject to priority expenditures made routinely by the provision for future expenses;
• the remainder of the cost is distributed according to the cost of services consumed shops and services and works.
9. Evaluation ultimate marriage is limited by non-systemic planned (normative) prime cost.
10. Assessment of work in progress in the main production
determined on the basis of the inventory and limited planned (normative) prime cost.
11.Zatraty on production are recorded in the general system of accounts in accordance with RAS 10/99 "Charges of the organization" (approved by Order of the RF Ministry of Finance from 27.11.2006, № 156n) in accounts 20 "Primary production", 23 "Auxiliary production" 25 "General expenses". At the end of the month overhead expenditure recorded in the account 25 fully written off to account 20 "Primary production". General expenses accounted on account 26 at the end of the reporting period is completely written off the account 90 "Sales".
12. The