The Ministry of Justice has registered reporting requirements for outbound tourism tour operators. It will be necessary to report to Rostourism as soon as possible. In case of failure to submit reports, the tour operator will be excluded from the register.

In March, the Ministry of Justice registered the Order of the Ministry of Culture of the Russian Federation dated December 14, 2016 No. 2750 “On Approval of the Reporting Requirements for a Tour Operator Operating in the Field of Outbound Tourism, Its Composition and Form.” The beginning of the document is 03/31/2017. According to the document, tour operators are required to submit reports (other than accounting) to Rostourism no later than April 15 of the year following the reporting one.

DO NOT IGNORE.

Until 04/15/2017, outbound tourism operators must duplicate the information (in terms of the number of tourists and the total price of the tourist product) submitted to the agency in an arbitrary form in January 2017, but in accordance with the established forms, of which there are only two:

• a report on the activities of the tour operator in the sale of a tourist product in the field of outbound tourism;
• information on compliance by the tour operator with the normative ratio of own funds (capital) and the obligations assumed.

Rostourism has already informed tour operators about this, and also recalled that all outbound tourism tour operators are required to comply with the requirements of financial stability and solvency, the standard ratio of own funds (capital) and obligations assumed (Article 17.7 of Law No. 132-FZ).

In addition, the officials pointed to the consequences of the tour operator's failure to submit reports on time.

WARNING FROM ROSTOURISM.

Failure to submit the designated reporting within the prescribed period entails the exclusion of information about the tour operator from the unified federal register (Article 4.2 of Law No. 132-FZ):

• in full - in relation to a tour operator operating only in the field of outbound tourism, exclusion from the Unified Federal Register of Tour Operators;
• information related to the conduct of activities in the field of outbound tourism - in relation to a tour operator carrying out tour operator activities in several areas of tourism (outbound and domestic tourism, outbound and inbound tourism, outbound, inbound and domestic tourism).

In addition, officials of the tour operator (head, his deputy, chief accountant) may suffer, since, by virtue of Art. 4.1 of Law No. 132-FZ, in the event that information about the tour operator is excluded from the register (due to the failure to submit reports other than accounting), these persons are considered to be non-compliant with the requirements of Art. 4.1 of Law No. 132-FZ.

Thus, the tour operator, information about which is excluded from the register of tour operators, if the application to Rostourism is repeated within 12 months from the date of exclusion of information from the specified register with an application for entering information into the register of tour operators, will be refused due to non-compliance of the official of the tour operator with the established requirements.

ACTIVITY REPORT.

The report on the activities of the tour operator in the implementation of a tourist product in the field of outbound tourism is as follows:

Line number	Name of indicator	Unit	Indicator value
	The number of tourists who during the reporting year the tour operator provided services in the field of outbound tourism
	The amount of the tour operator's personal liability fund as of December 31 of the reporting year
	The amount of the annual contribution transferred by the tour operator to the tour operator's personal liability fund in the reporting year
	The amount of the annual contribution transferred by the tour operator to the reserve fund in the reporting year
	The number of contracts for the sale of a tourist product in the field of outbound tourism, concluded between the tour operator and tourists or other customers of the tourist product
	The number of contracts for the implementation of the tourist product formed by the tour operator in the field of outbound tourism, concluded by travel agents with tourists or other customers of the tourist product
	The total number of contracts for the sale of a tourist product in the field of outbound tourism, concluded with tourists or other customers of a tourist product

Most tour operators will have dashes in lines 2 and 3 (this is allowed by the procedure for filling out this form), since for the most part the business created personal liability funds in January 2017. Newcomers to the field of outbound tourism may have reporting with zero indicators. Memos on how to calculate the number of tourists (including tourists who were sold tours formed by foreign tour operators), on the size of funds and mandatory contributions to them, you will find in the journal "Tourism and Hotel Services: Accounting and Taxation", No. 1, 2017 .

NORMATIVE CORRELATION OF OWN RESOURCES AND LIABILITIES ACCEPTED.

Information on compliance by the tour operator with the normative ratio of own funds (capital) and the obligations assumed is submitted in the following form:

Line number	Name of indicator	Unit	Indicator value
	The total price of a tourist product in the field of outbound tourism
	The actual size of the solvency margin of the tour operator
	The standard size of the solvency margin of the tour operator
	The ratio of own funds (capital) and assumed liabilities

The total price of a tourist product is understood as the cost of sold outbound tours (both package tours and those sold under separate travel and accommodation contracts, including those formed by foreign tour operators). reserve capital, retained earnings of the reporting year and previous years, reduced by uncovered losses of the reporting year and previous years, according to accounting data. In other words, line 2 of this form should indicate the sum of lines 1310, 1350, 1360, 1370 (plus or subtracted depending on whether profit or loss is received) of the tour operator's balance sheet as of 12/31/2016.

The standard size of the solvency margin of the tour operator is 7% of the total price of the tourist product for the previous calendar year. Thus, to get the value of row 3, you need to multiply the value of row 1 by 7%.

Line 4 indicates the value of the ratio of own funds (capital) and liabilities assumed, which is calculated as the ratio of the actual size of the solvency margin (line 2) to the normative one (line 3).

As you can see, the reporting requirements of tour operators are quite feasible, and in the shortest possible time. After the submission of financial statements, there are two weeks to carefully fill out the proposed forms and calculate the required indicators. But the consequences of failure to submit such reports are very serious - up to the exclusion of information about the tour operator from the federal register, and hence the complete halt of activities in the field of outbound tourism.

Federal Law No. 132-FZ of November 24, 1996 "On the Fundamentals of Tourism Activities in the Russian Federation".

Tourist and hotel services: accounting and taxation, No. 2, 2017

Introduction……………………………………………..…………………………….3

Chapter 1. Characteristics of Caesar LLC……………………..………………..5

1.1. History and prospects of Caesar LLC……………..……………….5

1.2. Organizational structure of Caesar LLC………….……………..8

activities of LLC "Caesar"…………………………………………...12

Chapter 2. Characteristics of accounting at Caesar LLC…………16

2.1. Organization of accounting at LLC "Caesar"…...………....16

2.2. Accounting for cash and monetary documents………………....20

2.3. Accounting for production costs and costing

production costs…………………………………………...23

2.4. Accounting for wages and social contributions………....27

2.5. Accounting for current liabilities and settlements………………………….....32

2. 6 Accounting for taxes under the simplified taxation system……….35

2.7. Accounting for financial results……………………………………...38

Conclusion……………………………………………………………………….43

Literature……………………………………………………………………..46

Applications………………………………………………………………………47

Introduction

The relevance of the study of accounting specifically at Caesar LLC is determined by the rapid development of the tourist services market, the characteristic features of which today are dynamic changes in tourist demand and supply. In the conditions of the modern tourism market, the role and place of accounting is constantly increasing.

Tourist activity is a beautiful type of business based on positive emotions from the rest. However, accountants of travel agencies do not notice this specificity, their attention is focused on the many subtleties that must be observed with proper accounting.

Everyone knows what tourism is. Tourism and travel are an integral part of the hospitality industry. Travel is the main part of tourism. Time, distances, places of residence, purpose and length of stay are all distinctive elements of tourism. In general, tourism is a multi-purpose phenomenon that simultaneously combines elements of adventure, the romance of distant wanderings, some mystery, visiting exotic places and the earthly concerns of entrepreneurship, issues of health, personal safety and the safety of property of citizens. That is why tourism is fully regulated by the norms of various branches of law: customs, insurance, administrative, environmental, consumer protection, etc., but a special place is given to civil law.

The work of the accounting department of Caesar LLC is aimed at satisfying the requests of its owners, who need information about the results of their activities, about the financial situation of the organization, such information that will allow them to quickly influence the production process and make effective management decisions. At the same time, tax authorities and other government agencies also require reliable accounting information that would allow the most accurate calculation of the relevant taxes and deductions.

During my internship, my goals were:

Systematization, consolidation and expansion of the obtained theoretical knowledge, and the application of this knowledge in solving certain problems in the field of organization, methodology and accounting techniques at Caesar LLC;

Familiarization with the organization of Caesar LLC, its structure, specifics and features of work, the main functions of divisions, constituent documents, etc.;

Acquaintance with the organization of accounting at the enterprise;

Development of skills for independent work with accounting and analytical information;

Development of the ability to draw reasonable conclusions, see the prospects for improving accounting work, develop the necessary recommendations and proposals in a qualified manner.

Chapter 1. Characteristics of Caesar LLC

1.1. History and prospects of LLC "Caesar"

The travel company "Caesar" has been operating in the Astrakhan market of tourist services since December 1992 and this year celebrates its fifteenth anniversary.

The company has established itself as a reliable and stable partner. Since 1997 he has been a member of the Russian Association of Travel Agencies (RATA). It has been a member of the Astrakhan Association of Tour Operators since its inception. In 2000 and 2001 she was awarded diplomas of the Administration of the Astrakhan region "For the best organization of children's and youth tourism in the region."

According to the results of 2001, they were nominated as winners in the nomination "Best Travel Agency of the Year". In 2002 and 2003 they received a diploma of the winner in the nomination "The Best Travel Agent", and in 2004 the company became the winner in the nomination "The Best Tourist Route of 2004".

Many travel companies have their own specialization, but not many can afford to work equally professionally in different directions, to have specialized departments. There are four of them in Caesar:

Department of Foreign Tourism and VIP Service

Department of Russian tourism and health resort services

Department of Children and Youth Tourism

Department of reception and excursion service

The company employs 10 employees with solid experience and tourism education. For 13 years of work in the tourism market, the company has developed a wide range of programs, which are currently the main activities of the company:

Tours to all countries of the world (individually and with a group)

Organization of VIP service (development of exclusive tours to order)

Sanatorium-resort treatment (Moscow region, Caucasian Mineralnye Vody, Crimea, Black Sea coast of the Caucasus)

Treatment at the resorts of Israel, Italy, Czech Republic, France

Wellness bus tours in Sochi, Gagra, Gelendzhik

Bus excursion tours in Europe

Booking hotels, air, railway tickets

Sea and river cruises.

In addition, the company is engaged in charitable activities. Regularly donates funds to:

Restoration of the Church of St. Vladimir

To the Red Cross

Conducts free tours for children with disabilities

Walks over the orphanage, etc.

Depending on the organizational and legal activities, the company "Caesar" is a Limited Liability Company (LLC), hereinafter referred to as the company was created by citizens of the Russian Federation Pimenova N.N. and Averina N.A., hereinafter referred to as the founders in accordance with the Civil Code of the Russian Federation and the Federal Law "On Limited Liability Companies" dated January 28, 1998. The partnership was reorganized into a company, registered by a decree of the administration of the city of Astrakhan, certificate of state registration number 1209 series LTD.

The firm "Caesar" operates within the framework of the following legislative acts:

1. Federal Law "On the fundamentals of tourism activities in the Russian Federation". Accepted by Mrs. Duma on October 4, 1996, approved by the Federation Council on November 14, 1996.

This Federal Law defines the principles of state policy aimed at establishing the legal foundations of a single tourism market in the Russian Federation, and regulates relations arising from the exercise of the right of citizens of the Russian Federation, foreign citizens, and stateless persons to rest, freedom of movement and other rights when traveling, and also determines the procedure for the rational use of tourist reserves of the Russian Federation.

2. Law of the Astrakhan region "On tourism activities in the territory of the Astrakhan region"

This law establishes the legal basis for tourism activities on the territory of the Astrakhan region, determines the principles for regulating relations in the field of tourism, ensures the implementation of the rights of citizens recognized by the international community - to rest, satisfy spiritual needs, and become familiar with cultural and historical values.

This law considers tourism as one of the priority sectors of the region's economy.

This law is designed to create conditions for the development and modernization of the tourism industry, the expansion, promotion and deepening of tourism ties, the fuller realization of the rights of citizens, the development of international and domestic, including regional, tourism ties to deepen friendly relations, strengthen mutual understanding between peoples, develop cooperation between tourism organizations.

3. In accordance with the resolution of the administration of Astrakhan on registration No. 641 dated April 7, 1993, and the certificate of state registration of the organization No. 4080 of the AMC series dated March 13, 1998.

4. Based on the certificate of registration with the tax authority under No. 4030 dated March 13, 1998, in accordance with which the company was assigned TIN 3015043429 and KPP 301501001

5. In accordance with the Charter of the organization, registered on March 13, 1998. The charter consists of sections:

General provisions

The subject and goals of the activity

Authorized capital. Composition and shares of the founders of the Company. This section discusses the amount, shares of capital, as well as the number of founders. This section is divided into subsections: 1) Increasing the authorized capital of the Company, 2) Reducing the authorized capital of the company, 3) Transferring the share (part of the share) of the founder of the company to the authorized capital of the company to other founders of the Company to third parties, 4) Foreclosure on the share (part shares) of the founder in the authorized capital of the company

Rights and obligations of the founders of the Company

Property. The procedure for the distribution of profits. Fund formation and indemnification

Placement by the Company of bonds

Management and control bodies, their competence

Economic activity

Labor relations of the company's team

Accounting and reporting

Procedure for reorganization and liquidation of the Company

6. The company operates on the basis of the founding agreement drawn up and registered on March 4, 1998 in Astrakhan.

1.2. Organizational structure of LLC "Caesar"

The organizational structure of the company "Caesar" can be represented as the following diagram:

Fig.1 Scheme of the organizational structure of LLC "Caesar"

All activities of the company depend on the successful work of the departments of this company. In addition to the main departments, there are 2 more departments: visa and accounting.

1.Department of children and youth tourism:

A multifaceted range of offers around the world: inexpensive bus tours in Europe, educational programs abroad, children's and youth camps. But the main program remains: “Show the children Russia”, here are the main routes: “I love you Peter's creation” (St. to Santa Claus”, etc.

Much attention is paid to the native land - Astrakhan: the Bogdinsko-Baskunchatsky nature reserve, the village of Selitrennoye (the capital of Saray-Batu), the Gazprom Museum, the Center for Folk Culture "Dobrodeya", the village of Evpraksino, excavations in Krasny Yar, as well as various excursions around the city: "Astrakhan historical", "Cathedrals and temples".

This year, new programs and routes are being developed: excursions around Novgorod, Pechory, Pskov, as well as holidays on the Azov and Black Seas, the Zolotoy Kolos sanatorium, Gelendzhik, etc.

The department is also engaged in charitable activities, conducts charitable excursions (Shelter "Snail"). At the beginning of each year, presentations are held for teachers, where company representatives introduce them to the program of routes and excursions for the next year.

1. Recruit a group for a specific tour (about 30 people)

2. Contracts are drawn up

3. Buses are rented (Gazprom, Lukoil, Tourist), or railway tickets are bought.

4. Guides are hired (if in Astrakhan, then from the Museum of Local Lore)

2. Department of Russian tourism and health resort services

For ten years, the Caesar travel company has been organizing health-improving bus tours to the southern health resort - the city of Sochi, the Zolotoy Kolos sanatorium, this inexpensive tour has pleased many Astrakhan residents and is very popular, the Moscow region, sanatoriums and boarding houses of Caucasian Mineralnye Vody and central Russia, rest near St. Petersburg, in the Crimea and the Baltic states, skiing in Dombay.

The work of this department is carried out through intermediaries, which are large Moscow Firms, if these are tours or excursions to Moscow, St. without intermediaries.

3.Department of foreign tourism and VIP -service

Offers and develops for each client a tour that is ideally suited to his lifestyle and financial possibilities.

The department works in several directions:

1. Bus tours for schoolchildren and students

2. General tours

3. Excursion tours

4. Leisure tours

5. VIP service

6. SHOP tours

The department carries out trips to all European countries and several Asian ones (Thailand, Bali, China, Arab Emirates, Egypt). If these are European countries, then the most popular are Spain, Italy, Germany, France. In summer, the most popular are such resorts as the United Arab Emirates, Cyprus, Thailand; in winter: Finland and Sweden; and in the autumn and spring periods, Spain, the islands of Rhodes, Scandinavia, Sicily are in the greatest demand. In the spring: Bali, Maldives (February-March). Due to the situation in Thailand and other Asian countries after the tsunami, resorts in Egypt, Turkey, etc. are very crowded. The hotel rooms are booked months in advance…

The department also deals with historical excursions to China, Italy and Shop-tours to China, Poland, Turkey, etc.

Bus sightseeing tours are the most popular and cheapest, since in one trip you can get acquainted with several countries at once (there are more than a hundred such routes for every taste and different material possibilities).

The department works with the largest Moscow firms, as they have charter flights, their own airlines, and therefore tours are cheaper. Hotel reservations are made via the Internet. Also, large Moscow firms hold seminars for Astrakhan firms on country studies, as well as business seminars, exhibitions, and provide a catalog.

The technology of the department consists of the following stages:

2. Conclusion of the contract

3. Collection of documents

4. Prepayment of 30%

5. Visas are issued (if the country is a visa country).

4.Visa department

It is a subdivision of the foreign tourism department, if the tour is carried out to a visa country, and the visa department can also work independently if the client goes on a trip without using the services of this company, or he travels by invitation. In both cases, a package of documents is collected and sent to accredited cities (cities where there are embassies of the country in which visas are issued), the consul considers the possibility of leaving and gives either a positive or negative answer, this answer is sent to the tour company.

There are 2 types of visas: fixed and non-fixed. If fixed visas are issued, then the periods of stay in the country are set, expressed in specific numbers, and if a non-fixed visa is issued, then a corridor (month) is determined during which a person can visit this country. Such visas are established by the country in which they are issued.

Depending on the purpose of visiting the country, there are visas: guest (by invitation), tourist and business visas (for competitions, exhibitions, festivals, etc.)

5. Department of reception of excursion services

In this department, everything that the Astrakhan region can offer: recreation at bases and floating hotels, fishing and hunting, reception in Astrakhan and dozens of excursion routes around the region. Among them: a two-day tour to Bogdo and Lake Baskunchak, a visit to a unique cactus plantation, lotus fields, a pilgrimage cycle "Spiritual Palette" and much more

6. Accounting Department

There is only one department in the company, which performs the functions of 3 departments: financial, economic, accounting. Here all cash transactions are conducted, reporting documents are filled in, income and expenses are kept. It also keeps records of labor and wages, determines the types of taxes, their rates and the taxable base deducted by the company, performs the calculation of taxes and other payments.

7. Top management

The top management consists of commercial and general directors.

Their responsibilities include:

Manage the company's tourism activities

Control the correct implementation of regulatory, economic laws of the Russian Federation

Consideration of new types of services and directions

Compliance with labor discipline and the mode of operation of the company.

The department also performs the following functions:

Organization and control of the company's activities

Development of international and domestic tourism

1.3. Analysis of the main financial and economic indicators

activities of LLC "Caesar"

In this issue, I would like to consider such indicators as profit, profitability, availability of fixed assets, revenue, etc.

Profit- a form of cash savings, an economic category that characterizes the result of the economic activity of the enterprise.

The profit of the enterprise is the most important economic category and the main goal of entrepreneurial activity. An enterprise can make a profit only if it produces products or services that are sold, i.e. satisfy social needs. The enterprise needs to produce a product that will satisfy the needs and, moreover, at a price that would correspond to solvent needs. An acceptable price is possible only if the enterprise maintains a certain level of costs, when the resources consumed, their costs are less than the revenue received, i.e. when it is profitable. Thus, profit, being the immediate goal of production, characterizes at the same time the result of its activity. If the enterprise does not make a profit, it is forced to leave the sphere of production, to declare itself bankrupt.

First, profit characterizes the economic effect obtained as a result of the enterprise's activities. Making a profit means that all expenses are covered in excess of income.

Secondly, profit has a stimulating function. This is due to the fact that profit is not only a financial result, but also the main element of the financial resources of the enterprise. The enterprise is interested in obtaining maximum profit, as this is the basis for expanding production activities, scientific, technical and social development of the enterprise, material incentives for employees.

Thirdly, profit is one of the most important sources of formation of budgets of different levels.

In the travel company "Caesar" profit is the basis of work and prosperity. Never in the entire long history of the company has there been an overrun, i.e. excess of expenses over income, thereby lack of profit. This is characterized by the fact that the company acts only in the form of intermediaries, i.e. The client pays all costs of the company. All costs and expenses that appear while working with a client are included in the payment for the tour, and a certain percentage of the cost of the tour goes in the form of company profits.

All net profit of the company goes to its further development. For example: the tour company "Caesar" moved from the old office to a new, more comfortable, more technically equipped one at the expense of its profits. Also, computer programs are constantly updated, periodic repairs are made, the main part of the company's marketing activities - advertising is also kept at the expense of profit.

The expansion of production and the prosperity of the national economy requires the maximization of profits and its sustainable growth. This is the only way an enterprise can exist in a competitive market environment. The expansion of production can manifest itself in an increase in the scale of the enterprise itself, strengthening its position in the market, but it can also be expressed in the absorption of other enterprises, in attracting new markets, and finally, it can be the result of a simple merger with other enterprises.

Profit and expansion of activity, accompanied by the renewal and improvement of the enterprise, is the most common goal of entrepreneurship.

Net profit from the sale of services is defined in this case as revenue from the sale of services minus the single income tax minus expenses. After this formula, we can talk about the profitability of the enterprise.

Profitability of the enterprise - this is a relative indicator of production efficiency, characterizing the level of return on costs and the degree of use of resources. The basis for constructing profitability ratios is the ratio of profit (most often, net profit is included in the calculation of profitability) either to the funds spent, or to sales proceeds, or to the assets of the enterprise. Thus, the profitability ratios show the degree of efficiency of the firm.

According to these indicators, it can be judged that the company "Caesar" is absolutely profitable, i.e. it is completely self-sustaining, and not once in the 13 years of its existence has it had to resort to credits, loans, etc.

The next economic indicator that I would like to draw attention to is availability of funds .

The travel company "Caesar" does not have any fixed assets. Even wages for the enterprise are made from money not in the current account. The company does not need to maintain funds, since the current account always has funds to pay for all the needs of the company, including the payment of wages to employees.

An indicator such as revenue we have already touched upon in the question of profit. But since receiving revenue does not mean making a profit, it must be considered separately, but for the Caesar company, revenue is an indicator of income, i.e. receipt of proceeds from the sale of services is subject to a single tax. Revenue as such is no longer of any interest to the enterprise, since profit and income are mainly considered.

Since the firm does not have any property and does not have fixed assets, such an economic indicator as depreciation nothing is charged.

The company has such non-operating income- is the interest in the bank from the balance of the current account. They are small and amount to 1% per annum.

The main financial and economic indicators of the activities of LLC "Caesar" are given in table 1.

Analysis of the main financial and economic performance indicators of LLC "Caesar"

Table 1

Name indicator	measurements	For 2005	For 2006	absolute deviation,	Relative deviation,
The volume of rendered tourist services	thousand roubles.	7545,6	16229,8	8684,2	115
Number of tourists served	people	4762	7855	3093	65
Revenue from the provision of tourism services	thousand roubles.	7545,6	16229,8	8684,2	115
Average number of employees	people	10	11	1	10
Annual payroll	thousand roubles.	298,1	444,0	145,9	49
Average monthly salary of employees	thousand roubles.	2,5	3,4	0,9	36

Analyzing the table, we can conclude that LLC "Caesar" increases its financial and economic performance every year. This is due to an increase in the quality, and as a result, the quantity of tourism services provided. And so the management of the company also allowed itself to increase the wages of its employees.

Chapter 2. Characteristics of accounting at Caesar LLC

2.1. Organization of accounting at LLC "Caesar"

In accordance with the order of the Ministry of Finance of the Russian Federation dated July 28, 1994 No. 100, from January 1, 1995, each organization must have a selected accounting policy. The Charter of the company has a paragraph "Accounting and reporting", which discusses the basic conditions for accounting and reporting.

Ch. accountant LLC "Caesar" Khomenko E.A. maintains accounting and statistical reports, in the manner prescribed by applicable law, the company's officials bear material, administrative and criminal liability for their distortion. LLC "Caesar" provides state authorities with the information necessary for taxation and maintaining a nationwide system for collecting and processing economic information.

Tax and other state bodies, which are entrusted by the legislation with checking the activities of enterprises, carry out it as the need arises and within the limits of their competence. The Company has the right not to comply with the requirements of these bodies on issues that are not within their competence and not to acquaint them with materials that are not related to the subject of control.

The Charter also addresses issues of public reporting of the company, as well as the storage of documents of the company.

The Regulation on the Accounting Policy of OOO Cesar for 2007 was approved on December 31, 2006. (Annex 1)

An accounting policy is a document that defines a set of methods for maintaining an organization's accounting and tax records, which are regulated by the legislation of the Russian Federation and internal documents of the organization.

The main regulatory documents in the formation of accounting policies are:

Civil Code of the Russian Federation;

Regulation on accounting and financial reporting in the Russian Federation, approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 No. 34n (with amendments and additions);

Regulation on accounting "Accounting policy of the organization" PBU 1/98, approved by order of the Ministry of Finance of the Russian Federation of December 9, 1998 No. 60n (with amendments and additions);

Other Accounting Regulations;

Tax Code of the Russian Federation.

The main tasks of accounting at Caesar LLC are:

Formation of complete and reliable information about the activities of LLC "Caesar" and its property status;

Ensuring control over the use of material, labor and financial resources in accordance with approved norms, standards and estimates;

Timely prevention of negative phenomena in economic and financial activities, identification and mobilization of on-farm reserves.

In accordance with the Law of the Russian Federation "On Accounting" dated November 21, 1996 No. 129-FZ, the following are responsible:

For the organization of accounting and compliance with the law in the performance of business operations - General Director of LLC "Caesar" Pimenova N.N.;

For the formation of accounting policies, accounting, timely provision of complete and reliable financial statements -

Accounting is carried out using an automated form of accounting, the program "1C Enterprise 7.7.". This software product is intended for accounting by organizations in the conditions of applying the simplified taxation system in accordance with the norms of Chapter 26.2 of the Tax Code of the Russian Federation.

In small businesses, a simpler management scheme, and therefore a simpler workflow scheme. Document flow is a regulated scheme for the movement of documents through processing points to perform the necessary creative, formal-logical and technical operations with documents.

Documentation requirements:

Straightness of movement (either from top to bottom - descending, or from bottom to top - ascending, without creating loops)

Selectivity in the distribution of documents in accordance with functional duties

Necessity and sufficiency of the route

Route uniformity

The document flow in the company consists of the following document flows:

1. Input, consisting of documents of higher organizations, authorities and management, subordinate organizations, non-subordinate organizations (organizations existing in the external environment in parallel), controlled organizations, citizens.

2. Output, consisting of information sent from the organization to the external environment (see paragraph 1, but in the opposite direction).

3. Internal, consisting of documents circulating between departments and individual performers within the organization.

The unity of the rules for documenting management activities is ensured by the use of the state system of document management, approved by the government of the Russian Federation on June 24, 1992 No. 118-r and GOST 638-90 and called “System of organizational and administrative documents. Design Requirements".

Primary document - an accounting document drawn up at the time of business transactions and is the first evidence of their completion. Primary documents are divided into: external, prepared outside the organization: supplier invoices (Appendix 2), etc.; and internal, prepared in the organization itself: acts (Appendix 3), requirements, etc.

Document form - a set of details of an official written document, arranged in a certain sequence.

Mandatory details - details that provide accounting documents with legal force:

Title of the document;

The date the document was drawn up;

The name of the organization on behalf of which the document is drawn up;

Measures of business transactions in physical and value terms;

Names and signatures of officials responsible for the business transaction and the correctness of its execution.

Primary accounting documents are compiled according to the form contained in the albums of unified forms of primary documentation. Forms of primary accounting documents for business transactions for which standard forms are not approved (vouchers, booking sheets, questionnaires, documents for passport, visa and other formalities) are given in Appendix No. 2 to the order on accounting policy.

When making settlements with the population, the organization uses strict reporting forms approved by the Ministry of Finance of Russia:

Tourist vouchers (Appendix 4);

Air tickets.

Accounting for forms of tourist vouchers and air tickets is carried out in accordance with the Methodological Instructions “On the procedure for accounting, storage and destruction of strict reporting forms by public service organizations and their divisions, as well as individuals engaged in entrepreneurial activities”, approved by order of Rosbytsoyuz JSC dated 15.08. 97, No. 9. Analytical accounting is maintained for each type of strict reporting forms and their storage locations.

On January 1, 2004, the company "Caesar" switched to a single taxation system, thereby freeing itself from the preparation of financial statements and balance sheet. The only thing that the company needs to keep is an income journal (Appendix 5), since it is the company's income that is subject to a 6 percent single tax. The rest of the reporting is carried out by the company solely in its own interests.

Tax accounting is carried out by the chief accountant. The object of taxation is income. When determining the object of taxation, the income provided for by Article 251 of the Tax Code of the Russian Federation is not taken into account. Among them, it should be noted the funds received by the commission agent, agent and (or) other attorney in connection with the fulfillment of obligations under a commission agreement, agency agreement or other similar agreement (Article 251 of the Tax Code of the Russian Federation). To account for income, the cash method is used (clause 1 of article 346.17 of the Tax Code of the Russian Federation).

Expenses of the taxpayer are recognized as expenses after their actual payment (clause 2 of article 346.17 of the Tax Code of the Russian Federation).

Tax accounting is carried out in accordance with article 346.24 of the Tax Code of the Russian Federation using the program "1C Enterprise 7.7.".

The book of accounting for income and expenses is kept electronically.

Temporary disability benefits are paid from two sources, with 1 minimum wage paid at the expense of the FSS, the rest at the expense of the organization (Article 2 of the Federal Law No. 190-FZ of December 31, 2002).

2.2. Accounting for cash and cash documents

The conduct of cash transactions at enterprises is subject to strict control, both by the Bank of Russia and by the tax authorities. Therefore, there are increased requirements for the execution of cash documents.

The main regulatory acts regulating the procedure for conducting cash transactions in the Russian Federation are:

Accounting Law;

Regulation on accounting;

The procedure for conducting cash transactions in the Russian Federation, approved by the decision of the Board of Directors of the Bank of Russia dated September 22, 1993 N 40.

In accordance with these documents, as well as Decree N 835, cash transactions must be drawn up in standard interdepartmental forms of primary accounting documentation approved by the State Statistics Committee of Russia.

Decree of the State Statistics Committee of Russia dated August 18, 1998 N 88 "On approval of unified forms of primary accounting documentation for accounting for cash transactions, for accounting for inventory results" for documenting cash transactions, the following forms were introduced:

N KO-1 "Incoming cash order" (Appendix 6);

N KO-2 "Expenditure cash order" (Appendix 7);

N KO-3 "Journal of registration of incoming and outgoing cash documents";

N KO-4 "Cash book";

N KO-5 "Book of accounting for funds received and issued by the cashier."

When compiling primary accounting documents for accounting for cash transactions, it is necessary to pay attention to some features related to the requirements for their execution. So, in accordance with the Decree of the State Statistics Committee of Russia dated March 24, 1999 N 20 "On approval of the procedure for using unified forms of primary accounting documentation," enterprises are not allowed to enter additional details into unified forms for primary accounting of cash transactions. An important point in the preparation of incoming and outgoing cash documents is also that when filling them out, it is forbidden to make any corrections, erasures, blots. An incoming or outgoing cash document containing erasures, blots, corrections is considered invalid and is not accepted for further accounting.

Important for the economic and financial activities of the company is the timeliness of cash settlements, carefully adjusted accounting of credit and settlement transactions.

In the course of its business activities, Caesar LLC constantly conducts settlements with suppliers for the inventory items purchased from them and services rendered, with customers for work performed and services rendered, with tourists for the provision of its services, with credit institutions for loans and other financial transactions , with the budget for various kinds of payments, with other legal entities and individuals for various business transactions.

Cash settlements are made by non-cash payments and cash. Non-cash payments in a developed market economy are carried out using payment orders and other settlement documents, by transfers to settlement and current accounts in banks. By bank transfer, the company settles with other organizations, the budget, as well as with some individuals who pay fees for services by bank transfers. The use of non-cash payments reduces the need for cash, reduces the cost of money circulation, contributes to the concentration of free funds of organizations in banks, and ensures their more reliable safety.

Cash mainly comes to the firm's cash desk from customers as payment for travel packages.

The funds of the organization are in the cash desk in the form of cash and monetary documents, in a bank account. The most important task of an accountant is their multiplication, proper use, control over safety. The duties of a cashier at the enterprise are performed by the chief accountant; a fireproof safe with two keys to it is used to store cash.

The cash desk of the organization receives banknotes from the bank account, as well as as a result of cash payments for inventory items and services, when returning previously issued amounts, etc.

To receive money from your bank account, the organization issues a checkbook. The check indicates the purpose of the required amount. The tear-off part of the check remains in the bank, and the organization has a check stub indicating the amount received.

Receipt of cash is made out by incoming cash orders signed by the chief accountant. The issuance of cash from the cash desk is carried out according to cash orders and properly executed payrolls, statements with the imposition of a special stamp of the enterprise on them. Documents for the issuance of money are issued by an accountant. They must be signed by the head and the chief accountant.

In cases where the documents and applications attached to the cash vouchers have a permit inscription of the head of the organization, the signature of the head on the cash vouchers is not required.

Wages are issued by the cashier on the payroll. On the payroll there must be a permissive inscription of the head of the organization on the issuance of funds, indicating the amount in words.

At the same time, the data is entered into a computer program for further processing.

Accounting for the movement of money at the cash desk is kept by an accountant in the cash book using a computer program (Appendix 8). At the end of the working day, the cashier calculates the results of operations for the receipt and expenditure of money at the cash desk, displays the cash balance on the next number.

At the end of the month, by comparing the totals of turnovers on the debit and credit of account 50 "Cashier", the cash balance is displayed at the beginning of the next month. It is reconciled with the balance in the cash book. Within the time limits determined by the management of the organization just once a month, an inventory of cash is carried out at the cash desk, the results of which are drawn up by an act.

2.3. Accounting for production costs and costing of products

The Letter of the Ministry of Finance of the Russian Federation dated April 29, 2002 No. 16-00-13 / 03 "On the application of regulatory documents regulating the issues of accounting for production costs and calculating the cost of products (works, services)" explains that before the completion of work on the development and approval by ministries and departments of the relevant industry regulations on the organization of cost accounting for production, calculation of the cost of products (works, services) in accordance with changes in tax and accounting legislation, organizations should be guided by the current industry instructions, guidelines.

Thus, tourism organizations continue to be guided by the Guidelines for planning, accounting and calculating the cost of a tourist product and the formation of financial results for organizations engaged in tourism activities, approved by the Order of the SCFT of Russia dated December 04, 1998 No. 402 “On approval of the Guidelines for planning, accounting and calculation of the cost of a tourist product and the formation of financial results for organizations engaged in tourism activities ", as well as the Order of the Civil Code of the Russian Federation for Physical Culture and Sports dated June 8, 1998 No. 210 "On Approval of the Features of the Composition of Costs Included in the Cost activities” (agreed on by the Ministry of Finance of the Russian Federation and the Ministry of Economy of the Russian Federation) to the extent that it does not contradict the current legislation.

The cost of a tourist product is a valuation of the material and other resources used in the production and sale of a tourist product, as well as other costs for its production and sale.

All expenses included in the cost of products (works, services) of tourist organizations are divided into:

In relation to the production process:

a) production (costs associated with the production of a tourist product);

b) commercial (costs associated with the promotion and sale of a tourist product);

Depending on the method of inclusion in the cost price:

a) direct (costs associated with the production of a tourist product, which can be directly and directly included in the cost of the corresponding costing object);

b) indirect (overhead) (costs associated with the organization and management of the production of a tourism product related to the activities of the tourism organization as a whole, which are included in the cost of the corresponding costing object using special methods.

Accounting for production costs is organized according to the custom method, in which the object of cost accounting is a separate order for the production of a specific tourist product or a group of typical tourist products, or a set of orders for the production of tourist products that can be combined according to a certain qualitative attribute (geographical direction, seasonality, supplier a set of rights to the services of third-party organizations - tour operators for admission, etc.).

Direct costs, among other things, include the costs of acquiring rights for the following services to tourists for the purpose of producing a tourist product (clause 1 of the Order of the Civil Code of the Russian Federation for Physical Culture and Sports dated June 8, 1998 No. 210 “On approval of the features of the composition of costs included in the cost of a tourist product by organizations engaged in tourism activities"):

Accommodation and accommodation;

For transport services (transportation);

Nutrition;

Tour service;

Medical care, treatment and prevention of diseases;

For visa services and other costs associated with the design of a tourist trip;

On voluntary insurance against accidents, illnesses and medical insurance during a tourist trip;

Service by guides-translators and accompanying persons.

It should be noted that according to the Chart of Accounts, account 43 “Finished Goods” does not reflect the cost of work performed and services rendered, and the actual costs of them, as they are sold, are debited from the accounts of production costs to account 90 “Sales”. Analytical accounting of costs for the production of a tourist product is carried out in the context of individual orders for the production of a tourist product or sets of such orders that are objects of cost accounting.

If the organization has separate divisions that perform individual work, services that are used in the production of a tourist product (hotels, holiday homes, special tourist transport, and so on), their costs are taken into account on account 23 "Auxiliary production".

Indirect (overhead) expenses are reflected on account 26 "General expenses" as a whole for the entire organization.

Accounted for indirect costs are distributed among the costs associated with the operation of points of sale (travel agencies) and are reflected in the posting:

Debit 44 "Sales costs"

Loan 26 "General business expenses",

and between cost accounting objects (calculation objects)

Debit account 20 "Main production"

The distribution of overhead costs between individual cost accounting objects is made on the basis of one of the special methods (calculations) fixed in the accounting policy of the organization used for accounting purposes:

In proportion to direct costs allocated to the relevant accounting object;

In proportion to the amount of remuneration of employees, directly included in the costs of the accounting object;

In proportion to the planned cost of accounting objects.

The accounting policy of Caesar LLC provides for a provision according to which recorded overhead costs can be debited in full on a monthly basis directly to sales accounts:

Loan 26 “General business expenses”.

The work in progress of a tourist product refers to the amount of costs for the production of a tourist product that was not sold in this reporting period. The balances of accounts 20 "Main production" and 23 "Auxiliary production" at the end of the reporting period show the value of work in progress.

The unfinished production of a tourist product is valued for all costing items or for direct production costs.

In the event that the accounting policy of the organization provides for the procedure in accordance with which the costs recorded on account 26 "General business expenses" are written off in full on a monthly basis directly to the debit of account 46 "Sales of products (works, services)", work in progress of the tourist product valued only at the direct cost of its production.

Commercial expenses are reflected on account 44 “Sales expenses” and are monthly charged to the cost of sold tourist products:

Debit 90 "Sales" subaccount "Cost of sales"

Loan 44 “Sales Expenses”.

TO business expenses include expenses related to the activities of specialized points for the sale of vouchers (travel agencies);

Commission;

Agency and other remuneration for travel agents;

Remuneration of employees directly involved in the promotion of the tourist product;

Expenses for organizing or participating in exhibitions.

With the promotion and sale of a tourist product of its own production, Caesar LLC promotes and sells a tourist product of other tourist organizations and provides other commercial services (including agency services for the sale of air tickets), and acts as an organization engaged in trade, marketing or other intermediary activities. Expenses related to the provision of intermediary services are reflected in account 44 “Sales Expenses”.

When selling tickets for a charter flight, both as part of a tourist product and in free sale, with the direct formation of the cost of a voucher, a travel company should allocate the cost of seats (air tickets) sold as separate services separately from the tourist product from the total cost of paying for charter flights . Such distribution can be carried out, for example, by proportionally dividing the cost of the charter by the number of seats (air tickets).

The cost of tickets sold to third parties is not included in the cost of the voucher, but is the cost of individual services of the travel company.

2.4. Accounting for wages and social security contributions.

To account for personnel in LLC "Caesar" use the following forms of primary accounting documents:

Employment order - is drawn up for each member of the labor collective by the person responsible for hiring

Personal card - filled in for each employee of the organization in one copy. It contains general information about the employee.

Order on granting leave - used to issue annual leave and other types of leave. Contains the necessary information for calculating holiday amounts and deductions.

A personal account is opened for each employee in the accounting department: the front side contains information about the employee for calculating accruals and deductions. On the reverse side - all types of accruals and deductions for each month.

The order to terminate the employment contract is drawn up in two copies and signed by the head of the unit and organization. The order indicates the reason and grounds for dismissal, the number and date of the decision. The form contains a calculation of the accrued and withheld amounts, and provides data on undelivered property values.

LLC "Caesar" uses a simple time wage. For each employee, a monthly salary is set according to the staffing table.

Accounting for labor costs is carried out in accordance with applicable law and the forms and systems of remuneration adopted by the company.

Expenses for remuneration of employees in accounting are reflected separately according to the norms and deviations from the approved norms.

Deviations from the norms are considered payment for additional operations that are not provided for by the established work process. Registration of orders-tasks for carrying out these additional operations are drawn up with sheets for additional payment. These documents indicate the reasons for which additional payments and additional work were made, as well as the persons responsible for the performance of these works.

If it is impossible to attribute certain types of allowances, additional payments, incentive and compensatory payments on a direct basis, their distribution by objects is made in proportion to the amounts of payment without allowances, additional payments, incentive and compensatory payments or other methods adopted in this organization. When a firm reserves funds for paying employees' vacations and bonuses, they are also included in this article.

The following are deducted from wages: amounts for material damage caused to the enterprise, on the basis of a court writ of execution, amounts of unreturned accountable funds.

Withholdings: insurance premiums, tax (personal income tax) at a rate of 13%, unreturned amounts of accountable funds.

The maximum deduction is 50% of the monthly salary, if this deduction is very large, then the deduction takes place over several months.

For documenting payroll, payrolls (Appendix 9) and payrolls are used. The payroll contains all calculations to determine the amount of wages payable to employees. The payroll is used only for the payment of wages, it indicates the names and initials of employees, their personnel numbers, amounts to be paid and a receipt for the issuance of wages. Settlement and payrolls are used for settlements with employees for the whole month.

The advance payment for the first half of the month is usually issued according to payroll. The amount of the advance is usually determined at the rate of 40% of earnings, taking into account the days worked by employees.

Wages are issued from the cash desk within 3 days. After this period, the accountant against the names of employees who have not received wages, makes a mark “deposited”, draws up a register of unpaid wages and indicates on the title page of the statement the wages actually paid and not received by employees. The amounts of wages not paid on time after the expiration of 3 days are handed over to the bank to the current account.

Payments that do not coincide with the time of the general issuance of wages (unscheduled advances, vacation amounts, etc.) are made according to cash receipts, which are marked “One-time payroll”.

The accountant records all payroll settlements with the employee in the pay books, which are kept by the employees and are handed over to the accounting department only for the time of recording.

In Caesar LLC, personal accounts are opened for each employee, in which they record the necessary information about the employee (marital status, salary, work experience, time of entry to work, etc.), all types of accruals and deductions from wages for each month. Based on these data, it is easy to calculate the average earnings for any period of time.

To receive an advance for the first half of the month, the following documents are submitted to the bank: a check, payment orders for transferring funds to the budget for taxes withheld, for transferring amounts withheld due to executive documents and personal circumstances, as well as for transferring payments for social needs.

In accordance with the current legislation, all employees (regular, non-regular, seasonal, temporary, part-time workers working under labor agreements) are subject to compulsory state social insurance, regardless of the nature and duration of the work performed.

At the expense of this fund, members of the labor collective are paid (debit of sub-account 69-1) temporary disability benefits (credit of account 70), maternity allowance (credit of account 70), a lump sum allowance for women who are registered in medical institutions in the early stages pregnancy, one-time allowances for the birth of a child (credit of accounts 50, 51), for burial (credit of accounts 50, 51), a monthly allowance for the period of leave to care for a child until he reaches one and a half years, as well as expenses associated with a sanatorium and resort services for employees and their families and a number of social protection needs of employees.

The amount of temporary disability benefits in case of a general illness depends on the continuous work experience of the employee: up to 5 years - 60% of earnings; from 5 to 8 years - 80% of earnings; from 8 years - 100% of earnings.

The benefit for pregnancy and childbirth is paid for the period of 70 calendar days before childbirth (in case of multiple pregnancy - 84 days) and 70 calendar days after childbirth (in case of complicated childbirth - 86, with the birth of 2 or more children - 110 days) in the amount of 100% earnings calculated according to the rules established for the calculation of temporary disability benefits.

A one-time allowance for women registered with medical institutions in the early stages of pregnancy. The right to this allowance is available to women registered with a pregnancy of up to 12 weeks. Its value is the minimum wage provided by law on the day of granting maternity leave.

Monthly allowance for the period of parental leave until the child reaches the age of one and a half years. Mothers or fathers (other relatives, adoptive parents, guardians or caregivers who actually care for the child) who are subject to state social insurance are entitled to this allowance. The allowance is paid in the amount of 70% of the minimum monthly wage and increases: by 100 % - for children of single mothers: by 50% - for children whose parents evade paying alimony, or in other cases provided for by the legislation of the Russian Federation, as well as for children of military personnel who are conscripted and as sergeants, foremen, soldiers, sailors and cadets of military educational institutions of vocational education before concluding a contract for military service. The payment of benefits is reflected in the debit of sub-account 69-1 and the credit of accounts 50, 51.

One-time allowance for the birth of a child. One of the parents or a person replacing him has the right to this allowance. The allowance is issued (debit of sub-account 69-1, credit of account 50) and in the amount of 15 times the minimum wage provided for by law on the child's birthday, and not on the day of applying for the allowance.

Withholding alimony from the salary of employees. The basis for withholding alimony are writ of execution, and in case of their loss - duplicates; written statements of citizens on the voluntary payment of alimony; notes (records) of the internal affairs bodies in the passports of persons that, in accordance with the decision of the courts, these persons are obliged to pay alimony.

Holding interest-free loans. According to established practice, an interest-free loan is issued to an employee who has worked in this organization for at least 2 years: for construction, major repairs, expansion of a residential building, etc. The employee gives the organization an obligation to return the loan received. Loan repayment starts from the month following the month of issuance, in the amount of 1/12 of the annual payment. The obligation states that in case of dismissal of one's own free will without good reason, for violation of labor discipline or in case of misuse of the funds received, the loan is subject to return to the organization ahead of schedule.

The accountant maintains a synthetic accounting of payroll calculations on account 70 “Settlements with staff for payroll” (Appendix 10).

According to Kt, accounts 70 reflect the amounts of accrued wages due to members of the labor collective and persons working under an employment contract. for hours worked and bonuses (Dt accounts 08, 10, 12, 15, 20, 23, 25, 26, 28, 30, 31, 43, 47, 80\3, 81\2, 88, 89, 96). The amount of temporary disability benefits and other payments (Dt account 69) at the expense of extrabudgetary social funds. funds. According to Dt c. 70 salary payments are taken into account. from the cash desk (Kt account 50), the amount of PN withheld (Kt account 68), the amounts not returned by accountable persons in a timely manner (Kt account 71), the amount for material damage caused (Kt account 73/3), for marriage (Kt account 28) in repayment of debts on issued loans (73/2 Kt sub-accounts), on executive documents in favor of various legal entities and individuals (Kt account 76/1).

2.5. Accounting for current liabilities and settlements.

Important for the well-being of the company is the timeliness of cash settlements, carefully set accounting of credit and settlement transactions.

The purpose of accounting for current transactions and settlements is to control compliance with cash and settlement discipline, the correctness and efficiency of the use of funds and loans, ensuring the safety of cash and documents at the cash desk.

To summarize information for all types of settlements of LLC "Caesar" with different legal entities and individuals, accounting accounts are used:

60 "Settlements with suppliers and contractors";

62 "Settlements with buyers and customers";

66 "Settlements on short-term credits and loans";

68 "Calculations on taxes and fees";

69 "Calculations for social insurance and security";

70 "Settlements with personnel for wages";

71 "Settlements with accountable persons";

76 "Settlements with different debtors and creditors".

The debt of the company can be accounts receivable and accounts payable. Accounts receivable is understood as the debt of other organizations, employees and individuals of this organization (debt of clients for services performed, accountable persons for the amounts issued to them under the report, etc.). Accounts payable is the debt of this organization to other organizations, employees and persons who are called creditors.

In accounting, receivables and payables are reflected by their types. Accounts receivable are reflected mainly on accounts 62, 76, and accounts payable - on accounts 60, 76.

Upon the expiration of the limitation period, receivables and payables are subject to write-off. The general statute of limitations is set at 3 years. For certain types of claims, the law may establish special limitation periods, reduced or longer in comparison with the general period. The limitation period begins to be calculated at the end of the period for the performance of obligations, if it is determined, or from the moment when the creditor has the right to present a claim for the performance of the obligation.

Accounts receivable upon the expiration of the limitation period is written off to reduce profits and is made out by the following accounting entry: Dt 91, Kt 62, 76. The written-off receivables are not considered canceled. It should be reflected on the off-balance account 007 within 5 years from the date of write-off to monitor the possibility of its collection in the event of a change in the debtor's property status.

After the expiration of the limitation period, accounts payable are written off to financial results and are documented with the following accounting entries: Dt 60, 76, Kt 91.

When services are provided, receivables arise, which are reflected at the sale price of a tourist voucher on account 62; the following accounting entry is made: Dt 62, Kt 90. When clients repay their debt, the accountant debits it from the credit of account 62 to the debit of cash accounts. Account 62 also reflects the amounts of advances received and prepayments.

Suppliers and contractors include organizations that supply various inventory items, as well as provide various types of services (electricity supply, etc.) and perform various works (major and current repairs). Organizations have the right to choose the form of payment for the provided products or services. On the invoices of suppliers presented for payment, account 60 is credited and the corresponding material accounts or accounts for accounting for the corresponding expenses are debited. If shortages are found in the received inventory items, inconsistencies in prices stipulated by the contract, and arithmetic errors, account 60 is credited for the corresponding amount in correspondence with account 76/2.

In the firm "Caesar" the accountant daily gives out to the employees the accountable amounts, i.e. the amounts that are used for petty business expenses and for travel expenses. The procedure for issuing money against a report, the amount of advance payments and the terms for which they can be issued are established by the rules for conducting cash transactions. The amount of daily allowance is determined by the organization independently, the maximum amount of daily allowance is not limited. Per diems are paid for each day of a business trip, including days off and travel time. The amount of daily allowance, within the limits established by the organization, is not subject to personal income tax and UST. If the daily allowance exceeds the standard established by the organization itself, then tax is paid on the excess amounts in the generally established manner.

Accountable amounts are accounted for on an active account 71. The issuance of cash advances to accountable persons is reflected in the debit of account 71 and the credit of account 50. The amounts of advances not returned by accountable persons are debited from account 71 to the debit of account 94. From account 94, the amounts of advances are debited to the debit of account 70 “Settlements with personnel for remuneration" or 73 "Settlements with personnel for other operations" (if they cannot be deducted from the amount of remuneration of employees).

To summarize information about all types of settlements with employees of the organization, except for payroll settlements and settlements with accountable persons, account 73 “Settlements with personnel for other operations” is used. The following sub-accounts are opened for this account:

1. "Settlements on granted loans"

2. "Calculations for compensation for material damage."

The amount of the loan granted to the employee is reflected in the debit of account 73/1 from the credit of cash accounts (50, 51). When repaying a loan, account 73 is credited and cash accounts are debited (50, 51). If the employee fails to return the loan issued to him, the debt is written off from the credit of subaccount 73/1 to the debit of account 91 “Other income and expenses”.

On sub-account 73/2 "Calculations for compensation of material damage" take into account calculations for compensation for material damage caused by an employee of the organization as a result of theft and shortages of inventory and other types of damage.

2.6 Accounting for taxes under the simplified taxation system

A simplified taxation system is beneficial for a travel agency for several reasons. Firstly, the accounting department is exempted from the calculation and execution of declarations for various taxes. Secondly, the burden on wages is less. It is also convenient that there is no VAT. This means that the question does not arise which of the services is provided on the territory of Russia, and which outside of our country. After all, it depends on whether or not to charge value added tax.

Firm "Caesar" chooses the object of taxation - "income minus expenses". This can be explained by the fact that the amount of expenses in the travel agency is quite large. For example, these are advertising expenses, international and long-distance communication services. And what about the cost of the tourist package itself? How to recognize it as an expense?

The list of recognized expenses for the simplified tax system includes the purchase price of the goods (Article 346.16 of the Tax Code). Let's try to find out whether a tourist package can be considered a commodity.

"Tourist voucher - a document that confirms the transfer of a tourist product" (Law of November 24, 1996 No. 132-FZ "On the basics of tourism activities"). The tourist product includes a complex of services for the tourist. This includes transportation, accommodation, meals, excursions, and services of guides and interpreters.

Travel agencies have a division: the tour operator forms the tourist product, and the travel agent is engaged in its promotion and sale (Law of November 24, 1996 No. 132-FZ).

Between themselves, the tour operator and travel agent usually conclude a contract of sale. Then the activities of the agency can be considered as trading, and the tour packages themselves can be considered as a purchased product for further resale. It turns out that the voucher is a commodity, and it can be taken into account as an expense for calculating the single tax.

However, officials consider this to be a violation (letter of the Ministry of Finance dated July 20, 2005 No. 03-11-04/2/28). Specialists from the Ministry of Finance came to the conclusion that a tourist package is not a commodity. It only confirms the right to the tour. And firms cannot take into account the cost of purchasing vouchers when calculating a single tax.

A similar point of view is shared by the tax authorities. They expressed their opinion in a letter from the Department of the Federal Tax Service for the Moscow Region dated April 8, 2005 No. 22-19/4554.

To solve the problem that has arisen, other types of contracts can be concluded instead of a sales contract. For example, it can be a contract for the provision of services or an intermediary contract.

In the first case, the travel agent (executor), on the instructions of the tour operator (customer), provides services for the tourist (paragraph 1 of article 779 of the Civil Code).

Then the costs of acquiring the rights to stay, air travel, transfer, etc. can be attributed to the material. After all, these are actually production services that are performed by a third-party company (subclause 6, clause 1, article 254 of the Tax Code). This type of expense is provided for in subparagraph 5 of paragraph 1 of Article 346.16 of the Tax Code.

In the second case, it may be a commission agreement, an agency agreement or another similar one. Then the tour operator acts on the part of the committent (principal), and the travel agent - on the part of the commission agent (agent).

Under the contract, one party, on behalf of the other, sells a tourist product for a fee (clause 1, article 990, clause 1, article 1005 of the Civil Code). Money received by a travel agent from tourists will not be his property. The agency owns only commissions. This will be his income. A single tax will have to be paid only on this amount (letter of the Ministry of Finance dated May 12, 2004 No. 04-02-05 / 2/21).

If the travel agent chooses an intermediary contract, he can significantly reduce the total amount of income for the year. After all, it will include only rewards. For simplistic people, this is an important fact. The possibility of applying the simplified tax system depends on the amount of income. If income exceeds 20 million rubles (clause 4 of article 346.13 of the Tax Code), then this right can be lost. However, the cost of tours is usually very significant. If you have to take into account their entire amount as income, then you can go beyond the allowable border quite quickly.

To calculate the tax base and the amount of tax, the accountant maintains tax records in the Book of Accounting for Income and Expenses (Appendix 5), approved by order of the Ministry of Taxation of October 28, 2002 No. BG-3-22 / 606.

This book opens for one year, is maintained in electronic form, must be laced and numbered. On the last page of the book, the number of pages is affixed, certified by the signature of the general director and the seal.

The book of accounting for income and expenses consists of three sections:

Section I "Income and Expenses" is designed to record income and expenses for each quarter.

Section II "Calculation of expenses for the acquisition of fixed assets taken into account when calculating the tax base for a single tax." Section II of Caesar LLC is not filled out, since the company does not have and does not acquire its own fixed assets.

Section III "Calculation of the tax base for a single tax" contains data on income, expenses and deviations on them for the 1st quarter, for half a year, 9 months and a year. According to this section, the calculation of the amount of the single tax for the corresponding period is carried out. The tax rate is set at 15 percent.

2.7. Accounting for financial results

Accounting for financial results allows you to reveal the reasons for the achieved and unachieved successes, make decisions that help eliminate shortcomings in the activities of the enterprise.

The financial result is a reflection of the change in equity over a certain period as a result of the production and financial activities of the organization.

The financial result is determined on account 99 “Profit and Loss”. The credit of this account reflects income and profits, and the debit - expenses and losses. Business transactions are reflected in account 99 according to the so-called cumulative principle, that is, on an accrual basis from the beginning of the year.

Comparison of credit and debit turnovers on account 99 determines the final financial result for the reporting period.

The excess of credit turnover over debit is reflected as the balance on the credit of account 99 and characterizes the size of the organization's profit, and the excess of debit turnover over credit is recorded as the balance on the debit of account 99 and characterizes the size of the organization's loss.

Account 99 has a one-sided balance. The final financial result of the organization is formed under the influence of:

Financial result from the sale of services;

Non-operating profits and losses.

The difference between these components of profit or loss is that the financial result from the sale of services is initially determined from the sales accounts, and then debited from these accounts to account 99.

Extraordinary profits and losses are immediately attributed to account 99 without prior entry in intermediate accounts.

The main objectives of accounting for the financial results of LLC "Caesar" are:

Daily operational control over the formation of financial results from the sale of services;

Systematic control over non-operating income and expenses in order to prevent the latter;

Constant control over the correctness and timeliness of deductions during the year from profits to the budget and various funds.

The final financial result (net profit or net loss) is the sum of the financial result from ordinary activities, other income and expenses, and extraordinary.

PBU 9/99 classifies extraordinary income as income arising as a consequence of circumstances of economic activity (natural disaster, fire, accident, etc.): insurance indemnities, the cost of material assets remaining from write-off, unsuitable for restoration and further use of assets, and etc.

Extraordinary expenses include expenses that arise as a result of extraordinary circumstances of activity.

Account 99 “Profit and Loss” during the reporting year reflects:

Profit and loss from ordinary activities - in correspondence from account 90 “Sales”;

Balance of other income and expenses for the reporting month - in correspondence from account 91 “Other income and expenses”;

Losses, expenses and incomes in connection with emergency circumstances of economic activity - in correspondence with accounts for accounting for material assets, settlements with personnel for wages, cash, etc.;

At the end of the reporting year, when compiling the annual financial statements, account 99 is closed. The final entry in December, the amount of net profit is written off to the debit of account 99 and to the credit of account 84 “Retained earnings (uncovered loss)”. The amount of loss is debited from the credit of account 99 to the debit of account 84.

LLC "Caesar" receives the bulk of the profit from the provision of tourist services (realization financial result).

Profit from services performed is defined as the difference between the proceeds from the sale of services at current prices without deductions, provided for by the legislation of the Russian Federation, and the costs of their production and sale.

The financial result from the sale of services is determined by account 90 “Sales”. This account is intended to summarize information on income and expenses associated with the ordinary activities of the organization, as well as to determine the financial result for them.

The amount of revenue from the provision of services is reflected in the credit of account 90 “Sales” and the debit of account 62 “Settlements with buyers and customers”.

Analytical accounting on account 90 “Sales” is carried out for each type of services rendered, and, if necessary, in other areas (by regions of sales, etc.).

To summarize information on operating and non-operating income and expenses, account 91 “Other income and expenses” is used. There are sub-accounts for this account:

9l-l“Other income”;

91-2 “Other expenses”;

91-9 “Balance of other income and expenses”.

On sub-account 91-1 “Other income” take into account receipts of assets recognized as other income (except for extraordinary ones).

On sub-account 91-2 “Other expenses” take into account operating and non-operating expenses recognized as other expenses (with the exception of extraordinary expenses).

Sub-account 91-9 “Balance of other income and expenses” used to identify the balance of other income and expenses for the reporting month.

Entries on subaccounts 91 -1 and 91 -2 are made accumulatively during the reporting year. Monthly, by comparing the debit turnover on subaccount 91 -1 and the credit turnover on subaccount 91 -2, the balance of other income and expenses is determined. This balance is monthly (final turnovers) debited from sub-account 91-9 to account 99 “Profits and losses”. Thus, as of the reporting date, account 91 “Other income and expenses” has no balance. At the end of the reporting year, subaccounts 91-1 and 91-2 are closed by internal entries to subaccount 91-9.

In accordance with PBU 9/99, operating income and expenses are: interest received and paid for the provision of the company's funds for use, as well as interest for the bank's use of funds held on the organization's account with this bank.

The interest paid for the provision of the organization's funds for use is written off to the debit of account 91 “Other income and expenses” from the credit of the cash accounts.

Non-operating income and expenses are:

Fines, penalties, forfeits for violations of the terms of contracts received and paid;

Receipts in compensation and compensation for losses caused to the organization;

Profit of previous years, revealed in the reporting year, and losses of previous years, recognized in the reporting year;

Amounts of accounts payable, depositors and receivables for which the limitation period has expired;

Exchange differences;

Transfer of funds related to charitable activities, expenses for the implementation of sports events, recreation, entertainment, cultural and educational events and other similar events;

Other non-operating income and expenses.

Proceeds from the payment of fines, pennies, various forfeits and other types of sanctions are reflected in the credit of account 91 “Other income and expenses” and in the debit of accounts for accounting for cash and settlements with debtors.

The amounts of fines, penalties, forfeits and amounts from other sanctions paid by the organization are reflected in the debit of account 91 “Other income and expenses” from the credit of cash accounting accounts. At the same time, the amounts contributed to the budget in the form of sanctions are not included in the composition of expenses from non-sales operations, but are attributed to a decrease in the profit remaining at the disposal of the enterprise (i.e., to account 99 “Profits and losses”).

The profit of previous years, revealed in the reporting year, is reflected in the debit of account 51 “Settlement account” and the credit of account 91 “Other income; and expenses”; losses are recorded as a reverse accounting entry. In the same way, income is taken into account - compensation for losses caused to the organization.

The amounts of accounts payable and depository debts for which the limitation period has expired are written off to the debit of account 76 and account 91 credit. debit account 91.

Positive exchange rate differences, depending on the object of accounting, are made out by the following accounting entries:

Debit of account 58 “Financial investments” (for the difference in operations with financial investments);

Debit of accounts 50 “Cashier”, 52 “Currency account” (for the difference in cash in foreign currency);

Debit of account 71 “Settlements with accountable persons” (on operations of issuing currency for reporting) and other accounts;

credit account 91.

For debts to suppliers and contractors, a positive exchange rate difference is reflected in the credit of account 91 and the debit of account 60 “Settlements with suppliers and contractors”.

Negative exchange rate differences are made out by reverse accounting entries in relation to a positive exchange rate difference.

In the debit of account 91, from the credit of various accounts, expenses related to charitable activities, the implementation of sports, recreation, entertainment, cultural and educational activities and other similar events are written off.

Other non-operating expenses and losses are written off from the debit or credit of the respective accounts at the time of their discovery to the account91.

At the beginning of the year following the reporting year, the owners of the organization decide on the distribution of net profit. Net profit can be used to form reserve capital, pay off losses from previous years, and for other purposes.

To account for retained earnings (uncovered loss), account 84 "Retained earnings (uncovered loss)" is provided.

Reserve capital is created in accordance with the law by deductions from net profit. The size of the reserve capital is determined by the charter of the company. The reserve capital is used to cover unforeseen losses and losses of the organization for the reporting year. The balance of unused funds is carried over to the next year. Accounting for reserve capital is kept on passive account 82 "Reserve capital". The credit of the account reflects the formation of reserve capital, and the debit - its use. The credit balance of the account shows the amount of unused reserve capital at the beginning and end of the reporting period.

Analytical accounting on account 82 is organized in such a way as to provide information on the areas of use of funds.

Repayment of losses of previous years is made out by an accounting entry: Dt 84 "Profit to be distributed" Kt 84 "Uncovered loss".

After the distribution of profits, the balance on account 84 shows the amount of retained earnings.

Conclusion

Tourist activity is a beautiful type of business based on positive emotions from the rest. However, accountants of travel agencies do not notice this specificity, their attention is focused on the many subtleties that must be observed with proper accounting. After examining the organization of accounting at Caesar LLC, I was convinced of the correctness of this statement. Accounting in tourism has its own characteristics:

Tourism is fully regulated by the norms of various branches of law: customs, insurance, administrative, environmental, consumer protection, etc., but a special place is given to civil law.

Tourist activity provides for the conclusion of an agreement for the provision of services for a fee, on the one hand, and is directly related to the commission agreement, on the other hand, since the services of third-party organizations are resold.

The moment of transfer of the voucher company to the tourist is not recognized as a sale. The moment of determining the revenue from the sale of a tourist product is the end date of the tour.

There are also certain difficulties in the tourism business. Sales revenue is recognized on the basis of a voucher that confirms the provision of services. But at the same time, there is no single form of a tourist voucher approved by the Ministry of Finance today, and each travel agency is forced to develop its own forms.

When selling products, a travel agency can use either a paid services agreement or a retail sale agreement. At the same time, the determination of the moment of sale of a tourist product, and, consequently, the period of reflection in accounting and tax accounting for these agreements are different. The procedure for issuing primary documents also differs.

The termination of obligations under the retail sale contract occurs when the voucher is transferred to the tourist. When the relationship between a travel agency and a tourist is formalized by a contract for the provision of services for a fee, the sale of the tourist product occurs only after the end of the tourist trip. In accounting, payment for the voucher is reflected as an advance payment. At the same time, the travel agency must track the process of providing the tourist with the services included in the ticket by all third-party organizations. Revenue from the sale of a tourist product in accounting is reflected in the reporting period in which the contract with the tourist ends.

For an accountant, the following primary documents serve as the basis for recording revenue: a voucher with a note on the fact of the provision of services and acts signed by the tour operator with organizations providing services. It is also worth noting that in paragraph 51 of the Guidelines, the end date of the tour is called the moment of determining the proceeds from the sale of a tourist product. At the same time, according to Article 6 of Law No. 132-FZ, a retail sale contract is concluded between a tourist and a tour operator or travel agent. This formulation assumes that the moment of determining the proceeds from the sale of a tourist product is the date of its transfer to the tourist.

Therefore, while there are such contradictions in the legislation, travel agencies are recommended to fix in the accounting policy the type of contract they have chosen, under which the tourist product will be sold. The moment of reflection in accounting of the proceeds from the sale of the tourist product will depend on this document.

Thanks to my critical analysis, the following positive aspects of the organization of accounting and analytical work at Caesar LLC can be noted:

Documentation and reporting is carried out rationally, not oversaturated with unnecessary documents

Strong internal documentation control

There are also weaknesses in accounting, and in order to correct them, the following recommendations can be proposed:

Comply with the workflow schedule for all transactions

To account 70 open sub-accounts: 1 “Settlements with full-time employees”; 2 "Calculations by part-time workers"; 3 "Settlements under labor agreements"; 4 “Settlements under civil law contracts”.

Before compiling annual financial statements, conduct an inventory of current liabilities and settlements.

During the internship period at Caesar LLC, the tasks assigned to me were solved, namely, I applied and expanded the theoretical knowledge gained in the field of organization, methodology and accounting techniques, got acquainted with the structure and features of work in the tourism business, studied the organization of accounting at the enterprise, was able to draw conclusions and develop proposals for improving accounting and analytical work.

Literature

Civil Code of the Russian Federation. Part 2. Federal Law No. 14-FZ of January 26, 1996 (as amended on July 18, 2005)

Tax Code of the Russian Federation. Part 2. Federal Law of August 5, 2000 No. 117-FZ

Federal Law of November 21, 1996 (as amended on July 30, 2003) "On Accounting" No. 129-FZ

Federal Law of 29.12. 1995 "On the simplified system of taxation, accounting and reporting for small businesses" No. 222 - FZ

Regulation on accounting and financial reporting in the Russian Federation (approved by order of the Ministry of Finance of the Russian Federation of July 29, 1998 N 34n) (as amended on March 24, 2000)

Regulation on accounting "Accounting policy of the organization" PBU 1/98 (approved by order of the Ministry of Finance of the Russian Federation of December 9, 1998 N 60n) (as amended on December 30, 1999)

Regulation on accounting "Expenses of the organization" PBU 10/99 (approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 33n)

Regulation on accounting "Income of the organization" PBU 9/99 (approved by order of the Ministry of Finance of the Russian Federation of May 6, 1999 N 32n)

Chart of accounts for financial and economic activities of organizations (approved by order of the Ministry of Finance of the Russian Federation of October 31, 2000 N 94n) (as amended on May 7, 2003)

- “The procedure for conducting cash transactions in the Russian Federation”. Instruction of the Central Bank of the Russian Federation dated 04.10.93, No. 18

Comments on accounting regulations (under the editorship of A.S. Bakaev) (2nd edition, supplemented). - "Yurayt-Izdat", 2005.

Kozhinov V.Ya. Fundamentals of accounting. - SPS "Garant", 2003.

Kondrakov N.P. Accounting. - M.: INFRA - M, 2006.

2008

Introduction

1. The financial result of the activities of the tourist enterprise and the methodology for its assessment

1.1. Formation of the financial result of a tourist enterprise

2. Analysis of profit and profitability of the tourist enterprise LLC

2.1. General characteristics of the enterprise

2.2. Analysis of financial results

2.3. Profitability analysis

Conclusion

Bibliography

Application. Financial statements

INTRODUCTION

The relevance of the topic of the course work. The tourism business is one of the fastest growing sectors of the world economy. International tourism is one of the top three export industries, behind the oil industry and the automotive industry. The importance of tourism in the world is constantly increasing, which is associated with the increased influence of tourism on the economy of a particular country. Tourism is a type of economic activity focused on the end consumer. The financial results of the activities of a tourist enterprise are determined by the volume of sales of a tourist product, determined by demand, and the level of cost, due to the quality of tourist goods. All this determines the relevance of the analysis of financial results and factors affecting their value.

Theoretical and methodological basis of the study on the problems of the course work were educational and scientific manuals and monographs, as well as publications of specialized periodicals.

Information and regulatory framework works are regulatory and legal documents and statistical materials of Mir for You LLC.

Object of study is a Limited Liability Company LLC Mir for You.

Subject of research are the profit and profitability of Mir for You LLC.

The purpose of the course work is an analysis of the profit and profitability of the travel company LLC "World for You"

Research objectives are as follows:

To study the theoretical provisions on the features of the formation of the financial result of a tourist enterprise;

Explore the methodology for analyzing financial results;

To analyze the financial results on the example of the tourist enterprise "World for You" LLC.

In the process of working on the course work used methods of research and information processing: quantitative and qualitative assessment, method of comparative analysis, methods of economic analysis, etc.

1. FINANCIAL RESULT OF THE ACTIVITY OF THE TOURIST ENTERPRISE AND THE METHOD OF ITS EVALUATION

1.1. Formation of the financial result of a tourist enterprise

The financial result of production, economic and financial activities is commonly called balance sheet profit.

The composition of the balance sheet profit is determined by the activities of the enterprise: current, operating and financial.

The final result of the activity of a tourist enterprise is characterized not by one, but by a group of indicators. The balance sheet profit includes profit from the sale of goods (products, works, services), the balance of other income and expenses (operating, non-operating and extraordinary income minus operating, non-operating and extraordinary expenses).

But among them, only profit reflects the excess of the result obtained from the sale of the tourist product and other activities over all its costs.

Under the income of the enterprise is meant an increase in economic benefits as a result of the receipt of cash, other property and (or) repayment of obligations, leading to an increase in capital.

An enterprise's expenses are recognized as a decrease in economic benefits as a result of the disposal of funds, other property and (or) the incurrence of liabilities, leading to a decrease in capital.

Income and expenses of enterprises, depending on their nature, conditions for obtaining and directions of its activity, are divided into:

a) income and expenses from ordinary activities;

b) other income and expenses (operating income and expenses and non-operating income and expenses).

Income and expenses specified in paragraphs. (b) are considered other, they also include extraordinary income and expenses (Table 1).

Table 1

Classification of income and expenses of the organization

From normal activities: proceeds from the sale of products and goods, income related to the performance of work, the provision of services	For normal activities: costs associated with the manufacture and sale of products, the purchase and sale of goods, as well as the costs associated with the performance of work, the provision of services
Operating income: income related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets; income related to the granting for a fee of rights arising from patents for inventions, industrial designs, and other types of intellectual property; income related to participation in the authorized capital of other organizations (including interest and other income from securities); profit received by the organization as a result of joint activities (under a simple partnership agreement); proceeds from the sale of fixed assets and other assets other than cash (except for foreign currency), products, goods; interest received for the provision of funds for use by the organization, as well as interest for the use by the bank of funds held on the account) of the organization in this bank	Operating expenses: related to the provision for a fee for temporary use (temporary possession and use) of the organization's assets; related to the granting for a fee of rights arising from patents for inventions, industrial designs and other types of intellectual property; associated with participation in the authorized capital of other organizations; related to the sale, disposal and other write-off of fixed assets and other assets other than cash (except for foreign currency), goods, products; interest paid by the organization for providing it with the use of funds (credits, loans); related to payment for services rendered by credit institutions; other operating expenses

Table 1 (end)

Non-operating: fines, penalties, forfeits for violation of the terms of contracts; assets received free of charge, including under a donation agreement; receipts in compensation for losses caused to the organization; profit of previous years, revealed in the reporting year; amounts of accounts payable and depositor's debts for which the limitation period has expired; exchange differences; the amount of revaluation of assets (excluding non-current assets); other non-operating income	Non-operating: fines, penalties, forfeits for violation of the terms of contracts; compensation for losses caused by the organization; losses of previous years recognized in the reporting year; the amount of receivables for which the limitation period has expired, other debts that are unrealistic to collect; exchange differences; the amount of depreciation of assets (excluding non-current assets); other non-operating expenses
Emergency: receipts arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization, etc.): insurance compensation, the cost of material assets remaining from the write-off of assets unsuitable for restoration and further use, etc.	Emergency: arising as a consequence of emergency circumstances of economic activity (natural disaster, fire, accident, nationalization of property, etc.)

The main source of profit of the tourist enterprise is income (revenue) from the main production and economic activities of the tourist enterprise. The amount of profit in this case depends on: a) the specifics and characteristics of tourism products and services, their life cycle; b) sales volumes; c) market conditions, competitive conditions for the sale of their goods and services; d) cost reduction structures.

Income from the sale of tour operators is determined on the basis of the cost of selling tourist vouchers at the prices specified in the contract for the provision of tourist services. The income of the travel agent is the amount of commission received from the sale of the tourist product formed by the tour operator.

Profit as an economic category reflects the income of a tourist enterprise from the sale of a tourist product or service created in productive activity by combining factors of production (labor, capital, recreational resources). It has both quantitative and qualitative expression. In the first case, the profit is the difference between the sales proceeds and the production costs of the tourist enterprise. In the second, it characterizes the effectiveness of its activities.

From an economic point of view, profit is the difference between cash receipts and cash payments. From an economic point of view, profit is the difference between the property status of the enterprise at the end and beginning of the reporting period.

The idea of ​​two interpretations of profit (accounting and economic) was developed thanks to David Solomon. He proceeded from the premise that the concept of profit is needed for three purposes: 1) the calculation of taxes; 2) protection of creditors; 3) choosing a reasonable investment policy. Accounting interpretation is acceptable only for achieving the first goal and is absolutely unacceptable for achieving the third.

D. Solomon developed a formula that determines the relationship between accounting and economic profit:

Accounting profit + Non-operating changes in the value (valuation) of assets during the reporting period - Non-operating changes in the value (valuation) of assets in previous (past) reporting periods + Non-operating changes in the value (valuation) of assets in future (upcoming) reporting periods = Economic profit

This approach involves quarterly calculation of goodwill and its fluctuations. The emergence of this category is associated with the economic interpretation of profit.

In modern accounting theory, primarily in English-speaking countries, there are tax and economic concepts of profit. In this regard, two options for calculating profits are possible: in the first, accounting profit is equal to taxable, in the second, their amounts do not match. In the first case, the view of users of accounting information is directed to the past, in the second - to the future. The latter takes into account that financial reporting data affect the company's stock price. Therefore, the profit shown in the balance sheet and income statement should not be identical to the profit on which taxes are paid.

Exploring the scientific schools of interpretation of profit, we can formulate the following definition. Profit is a part of the value added, which is obtained as a result of the sale of products (goods), the performance of work, the provision of services.

The sale of other assets, proceeds from non-operating transactions and other receipts generate income. This approach requires a new concept of taxation, which consists in separate taxation of profit and income. However, the current system of taxation does not provide for such a division. All receipts of income are actually recognized as generating income, with the exception of expenses.

Profit is the excess of income over expenses:

Income - Expenses = Profit.

The reverse is called loss.

In a market economy, the recognition of income and expenses does not depend on the fact of receipt or payment of funds. Cash flows are separated from the movement and valuation of assets.

The economic interests of the tourist enterprise are satisfied at the expense of the profit remaining at its disposal (net profit). It is aimed at solving problems of an industrial and social nature.

1.2. Methodology for analyzing financial results and profitability

One of the most important forms of financial reporting is the "Profit and Loss Statement" of an enterprise.

It is of interest to almost all participants of the enterprise, since it contains information on the most important financial indicators of the enterprise, namely: sales revenue and production costs (costs), the difference of which is the gross profit of the enterprise. The report also contains data on other cash income and expenses that take place in the process of converting gross profit into net profit, allowing you to evaluate two intermediate profits: from sales and before tax.

The objectives of the analysis of the "Profit and Loss Statement" depend on the interests of a particular reporting user. At the same time, its main task is to correctly formulate questions to the managers and specialists of the enterprise, who, having not only financial statements, but also the opportunity to obtain all the necessary information, can reasonfully answer the questions of external users who do not have access to the internal information of the enterprise. . In the general case, the analysis of the financial performance of an enterprise involves comparing the planned (basic) indicators with the reporting (actual), finding out the reasons for the discrepancies, assessing their justification and, if possible, making adjustments to previously made decisions. The standard scheme for analyzing the income statement involves assessing the absolute and relative changes (to the plan or the previous period) of the indicators contained in the report and how it includes:

Calculation of absolute deviations of indicators from their baseline values;

Calculation of the rate of change in the values ​​of indicators in relation to the base;

Determination of the share (in the amount of revenue or gross profit) of the indicators included in the report;

Calculation of changes in the proportions of the analyzed indicators.

The income statement focuses on the distribution of the gross profit of the enterprise in the process of its transformation into net profit. However, this is not always enough for external users to assess the real financial condition of the enterprise and its prospects. To obtain an objective assessment, it is important for them to analyze the process of distributing the company's revenue in the areas of its use. This goal is the analysis of the influence of the components of the total costs of the enterprise on the formation of net profit. It provides an opportunity to obtain additional information necessary to evaluate the results of the economic activity of the enterprise, to analyze the element-by-element impact of various components of the total costs on the formation of net profit. To do this, you need to supplement the income statement data with information about the company's expenses contained in the appendix to the balance sheet (form No. 5, section "Expenses for ordinary activities").

The analysis includes two stages. At the first stage, intermediate financial results are calculated, which are formed in the process of distributing the gross proceeds of the enterprise, i.e. as a result of the successive subtraction of individual cost elements from it, and the subsequent assessment of the impact of the deductible elements both on the intermediate financial results and on the final one - the amount of net profit (Fig. 1).

Rice. 1. Formation of net profit

At the second, standard stage of comparative analysis, the indicators calculated at the first stage for the base and reporting periods are compared and an assessment is made of the changes that have occurred.

The starting point for the first stage of the analysis is the data on the total revenue, adjusted by adding the amount of VAT paid. It includes, in addition to the proceeds from the main activity, income from all other operating activities of the enterprise and characterizes the total value of the enterprise's products and services recognized by the market. Due to the total revenue, all its current expenses are covered, and it also contains profit, i.e. that part of the newly created value, which is considered the property of the owners of the enterprise.

A significant proportion of the value contained in total revenue is attributable to the consumed materials and services of third parties, including here part of the selling and administrative expenses, specifically allocated in the income statement. The cost of these materials and services is created outside the enterprise and for this reason cannot be considered as the result of its activities. Therefore, in order to determine the amount of value directly created by the enterprise, the cost of materials and services consumed, including VAT, and, if necessary, rent must be deducted from the total revenue. This value created by the enterprise is called value added. It shows the amount of value added by the enterprise to the cost of the material resources consumed by it:

Value added = Total revenue, including VAT, - Cost of materials and services used, including VAT.

The greater the value added, the more efficient the use of resources in the enterprise. In order to exclude the influence of the size of the enterprise on the value of added value when evaluating the effectiveness, a relative indicator is used - the value added coefficient Kds. It shows the share of value added in the total revenue of the enterprise, i.e.

Kds = Value added / Total revenue (1)

The added value primarily characterizes the efficiency and productivity of the employees of the enterprise. That is why the International Labor Organization recommends using it in assessing labor productivity and monitoring the ratio of labor productivity growth and its payment.

Value added is the source of all payments to the enterprise, except for the payment of materials and services. First of all, these are taxes paid to the state (value added tax, taxes and deductions included in production costs), as well as wages of employees.

The remaining part of the value added after these payments is the gross result of the enterprise, the value of which must be adjusted for the balance of non-operating income and expenses:

Gross result \u003d Value added - Wage - Taxes, except for income tax, + Balance of non-operating income and expenses.

Gross income is also called entrepreneurial income. It includes the value newly created at the enterprise plus depreciation deductions, which are part of the capital owned by the owners of the enterprise, transferred to the cost of manufactured products. In other words, gross income shows how much value added remains at the disposal of the owners of the enterprise.

In order to determine the newly created value remaining to the owners of the capital invested in the enterprise, it is necessary to subtract the amount of accrued depreciation (previously created value transferred in the production process to the cost of production) from gross income. The resulting balance forms a net (net) result of the enterprise, or profit before interest and tax. Thus,

Earnings before interest and tax (net result) = Gross result - Depreciation.

The owners of the enterprise owe part of this profit to creditors who provided the enterprise with borrowed capital as a payment (interest) for the right to use it. The amount remaining after this forms taxable profit (profit before tax), which, after paying the appropriate tax and taking into account extraordinary income and expenses, forms the final financial result of the enterprise's activities - net profit: Net profit = Taxable profit - Income tax + Balance of extraordinary income and expenses

Net profit is the income of the owners of the enterprise, who own the ownership of the equity capital of the enterprise.

In addition to the absolute size of profit, profitability is also an indicator of the effectiveness of the enterprise. When making decisions related to the management of profit formation processes, indicators of return on capital, costs, sales, etc. are used.

Profitability indicators are relative characteristics of the financial results and performance of the enterprise. They characterize the relative profitability of the enterprise, measured as a percentage of the cost of funds or capital from various positions.

Profitability indicators are the most important characteristics of the actual environment for the formation of profits and income of enterprises. For this reason, they are mandatory elements of comparative analysis and assessment of the financial condition of the enterprise. When analyzing production, profitability indicators are used as an instrument of investment policy and pricing.

To assess the profitability of the enterprise in this course work, the following indicators will be used:

1) Return on assets ratio:

Rai \u003d (PE / SSA) * 100, (2)

where Rai - return on assets (property);

PE - profit at the disposal of the enterprise (f No. 2);

SSA - Average value of assets (according to the balance sheet).

2) Return on equity:

Rsk \u003d (PE / SSK) * 100, (3)

where Rsk - return on equity;

SSK - sources of own funds.

3) Product profitability:

Rp=(PR / SP)*100, (4)

where Rp - profitability of products;

PR - profit (loss) from sales (PR);

SP - the full cost of goods sold, products, works, services.

2. ANALYSIS OF PROFIT AND PROFITABILITY OF THE TOURIST ENTERPRISE LLC "WORLD FOR YOU"

2.1. General characteristics of the enterprise

Mir for You Limited Liability Company has been providing services in the tourism market since 2002. Mir for You LLC owns its own recreational complex, is engaged in the implementation of tourist tours, provides consulting services in the field of tourism, translation services, information services, as well as hotel services.

The activities of the enterprise are regulated by the following federal laws and by-laws: the Civil Code of the Russian Federation, the Tax Code of the Russian Federation, the Federal Law "On the basics of tourism activities", the Federal Law "On the procedure for leaving the Russian Federation and entering the Russian Federation", the Federal Law "On licensing certain types of activities" , Federal Law "On Protection of Consumer Rights", etc.

World for You LLC has the following structural divisions: departments for working with tour operators and travel agencies, sales department, accounting department, advertising department, operational printing department, department for managing sanatorium and hotel facilities (Fig. 2.).

Rice. 2. Organizational structure of Mir for You LLC

Mir for You LLC provides tours both within the country and abroad. The firm's clients are residents of Moscow and the region, as well as neighboring regions. The travel company "World for You" LLC provides services for the sale of tours organized by tour operators of the Russian Federation and other countries.

From the point of view of specialization, the travel company OOO "World for You" is a multi-profile, i.e. providing comprehensive services for all types of clients, including vacationers, business travelers and groups.

2.2. Analysis of financial results

Various aspects of the production, marketing, supply and financial activities of the enterprise receive a complete monetary value in the system of indicators of financial results.

For a general analysis, it is advisable to aggregate the “Profit and Loss Statement” of an enterprise, giving it a more compact form (Table 1). This form contains the results of calculations necessary for the analysis of the income statement presented in the main form of the report. The indicators of the previous year were taken as a basis for comparison.

Summarized, the most important indicators of the financial results of the enterprise's activities according to the reporting form No. 2 and their changes are presented in Table. 2.

table 2

Elements of the financial result and from the change

The name of indicators			change absolute 2006 to 2005		change absolute 2007 to 2006	change absolute 2007 to 2005
Gross profit
Selling expenses

Table 2 (end)

The dynamics of the structure of financial results is presented in Table. 3.

Table 3

Analysis of the structure of income and expenses of the enterprise

The name of indicators		In % of revenue		In % of revenue		In % of revenue
Revenue (net) from the sale of goods, products, works, services (VR)
Cost of goods sold, products, works, services (SP)
Gross profit
Selling expenses

Table 3 (end)

Analysis of the structure of income and expenses allows us to conclude that the main source of profit of the enterprise is revenue. The cost price is the main element of the company's costs: its share in the revenue is 92.9%.

Analysis of the dynamics of income and expenditure items is presented in Table. 4.

Table 4

Analysis of the dynamics of income and expenses of the enterprise

The name of indicators			Growth rate (2006 to 2005),%		Growth rate (2007 to 2006), %	Average growth rate for 2006-2007
Revenue (net) from the sale of goods, products, works, services (VR)
Cost of goods sold, products, works, services (SP)
Gross profit
Selling expenses (KR)
Profit (loss) from sales (PR)
Operating income
Operating expenses

Table 4 (end)

According to Table. 8. it can be seen that the average growth rate of revenue for 2005 - 2007. amounted to 117.6% annually. The average annual cost growth rate was 116.3%. Thanks to this, gross profit increased by an average of 40.7% annually. The dynamics of changes in other income and expenses does not play a significant role in the financial performance of the enterprise, tk. their share in the total income is not large.

2.3. Profitability analysis

The profit indicators of the tourist complex OOO "Mir for You" are quite high, but by their size it is impossible to judge the level of efficiency of the enterprise. To this end, we will conduct a cost-benefit analysis.

To calculate the profitability indicators, it is necessary to determine the average indicators, which are presented in Table. 5.

Table 5

Averages

The main indicators of profitability and their dynamics are presented in table. 6.

Table 6

Profitability indicators

According to Table. 10 shows that the return on assets in 2006 and 2007 was 0.17%. Return on equity increased from 1.57% to 1.79%. Product profitability was 5.38% in 2007 compared to 1.79% in 2006.

To assess the impact on the level of production costs, a two-factor profitability model is used. The analysis is clearly presented in Table 7.

Table 7

Initial information for evaluating various factors for changing the profitability of products

The change in sales volume due to the change in proceeds from the sale of sales (∆R cp) is:

∆R cp=
(5)

∆ R cp 2005 \u003d (235965-195108) / 195108 - (200670-195108) / 195108 \u003d 0.1809

∆ R cp 2006 \u003d (277606 - 231911) / 231911 - (235965-231911) / 231911 \u003d 0.1796

The change in the profitability of sales volume due to changes in the cost of production (∆R cn) is equal to:

∆R sp=
(6)

R cn 2005 \u003d (235965-231911) / 231911- (235965-195108) / 195108 \u003d -0.1919

R cn 2006 \u003d (277606-263738) / 263738- (277606-231911) / 231911 \u003d -0.1444

The total change in profitability is:

∆R 2005 = 0.1809--0.1919= -0.0110

∆R 2006 = 0.1796-0.1444= 0.0351

Based on the results of the factor analysis, it can be seen that the decrease in profitability occurred due to changes in the cost.

CONCLUSION

The activity of a tourist enterprise is aimed at achieving the main goal - obtaining maximum profit, which is facilitated by the management of the mechanism for making a profit and increasing the profitability of management. Analysis of financial results includes analysis of profit and profitability and identification of possible ways to increase them.

Profitability indicators are very practical, they are in the interests of all participants: the leaders of the enterprise - because they talk about the profitability of all capital; potential investors and creditors - as they show the return on invested capital; owners and founders - inform about the profitability of shares; entrepreneurs - because of the opportunity to judge by them the attractiveness of a business in this area. In addition, they testify to the ability of the tourism enterprise to provide creditors, borrowers and shareholders with cash through the use of its existing production potential. And, finally, a high and stable level of profitability ensures the victory of the enterprise in the competition and contributes to its survival.

The dependence of profit on the influence of any factors can be more reliably determined using factor analysis. Recently, a profit analysis technique is often used, which is based on the gross margin and the division of current costs into variable and fixed costs. It shows the dependence of profit on a small circle of the most important factors, which allows you to control the process of its formation.

BIBLIOGRAPHY

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Voloshin N.I. Tourism management: Tourism as an object of management. - M.: "Finance and statistics", 2004. - 302 p.

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Kabushkin N. I. Management of tourism. - M.: "New Knowledge", 2006. - 408 p.

Kolchina N.V. et al. Finances of organizations (enterprises): Textbook for universities / ed. N.V. Kolchina. - M.: UNITI-DANA, 2006. - 368 p.

Lysikova O. V., Fomenko A. V. Operational management of tourism. - M.: "Flinta", 2006. - 117 p.

Samuelson P. E., Nordhaus V. D. Economics: Translation from English. - M.: "Williams", 2007. - 1358 p.

Soboleva E.A., Sobolev I.I. Financial and economic analysis of the activities of the travel agency. - M.: "Finance and statistics", 2006. - 111 p.

Sokolov Ya.V. Accounting from its origins to the present day. - M.: UNITI, 1996. - 416 p.

Tikhomirov E.F. Financial management: Financial management of an enterprise: a textbook for students. universities / E.F. Tikhomirov. - M .: Publishing Center "Academy", 2006. - 384 p.

Heine P., Bouttke P., Prychitko D. An economic way of thinking. - M.: "Williams", 2005. - 544 p.

Sheremet A.D. Theory of economic analysis. - M.: "INFRA-M", 2003. - 366 p.

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Accounting and tax accounting of tourism business organizations, like any industry activity, has its own characteristics and specifics. Today we will talk about the intricacies of accounting for operations carried out by travel agencies, namely, we will understand the documentation of transactions, and also consider accounting in a travel agency using examples.

Travel agency as a subject of tourism activities

The main activity of a travel agency is the sale of a tourist product to the final buyer. The concept of a tourist product implies a range of services that includes the tour itself (accommodation, meals, travel, tourist leisure during the trip) and additional work (excursion services, personal services, transport rental, etc.).

Today, the main subjects in the Russian tourist services market are the tour operator, travel agency and travel agencies. Each of these entities performs its function in the production and sale of a tourism product: (click to expand)

• tour operator - the creator of tours. Organizations of this category develop the itinerary of the trip, choose the accommodation conditions for the tourist, provide him with meals, offer excursion services as part of the tour;
• the activity of travel companies is connected with the sale of tourist products to the end client (tourist). In this regard, the agency purchases a tour from the operator and sells it to the tourist, receiving a commission for the services;
• the travel services market also includes travel companies whose activities combine the creation of tours and their implementation to the client (full cycle).

Travel agency: intermediary or commission agent

The practice of running a tourism business shows that today the main scheme of interaction between a tour operator and an agency is the following algorithm:

Stage	Description
Stage 1. Tour creation	The operator creates a unique tour, including the itinerary, living conditions, meals, transportation, as well as additional services (excursions, goods, etc.). The operator fixes the price for the tour (price A).
Stage 2. Conclusion of an agreement with the agency	The operator and the agency enter into an agreement under which the latter party sells the tour to the end client (tourist). In the contract, the parties fix the amount of remuneration for the services of the agency (amount B).
Stage 3. Selling a tourist product to a tourist	I sell a tourist product to a client, the agency indicates in the contract the cost of the tour, taking into account its own remuneration (price A + amount B). This indicator can be fixed in a solid form, as well as calculated as a percentage based on the cost of the tourist product. In both cases, the agency receives its remuneration at the expense of the tourist.

As you can see, the interaction between the operator and the agency, as a rule, is based on the conditions for concluding an intermediary agreement. That is, the agency does not receive ownership of the product, but only sells it to the client. The following options are available here:

1. The agency acts as a commission agent, that is, it sells vouchers to tourists on its own behalf, but at the same time acts in the interests of the operator.
2. An agency agreement is concluded between the parties. That is, a tourist buys a ticket at an agency, but the seller of the tour is the operator, not the agent.

Documentation of transactions

Both at the stage of partnership with a tour operator, and when selling a tourist product to a client, the agency needs to take care of documenting transactions. The table below provides information on the documents that the agency needs to issue for each of the transactions:

Interaction between subjects	Required documents
Travel agency + tour operator	The main document confirming the legal relationship between the operator and the agent is the contract. The contract should describe the procedure for calculating remuneration or fix a fixed amount. The agreement may provide for various conditions for receiving a commission by an agent, namely: a) the agent receives income by independently deducting the amount of the commission from the received revenue. The rest of the amount is transferred to the operator; b) the agent transfers all proceeds to the operator, after which the tour operator returns the amount of remuneration to the agency. Also, the documents required for registration are: The agent's report, which indicates the list of sold tours (tour products) for the reporting period; · payment documents confirming the fact of receiving funds from tourists (bank statements, receipts, etc.). The above papers entitle the travel agency to receive income in the form of a commission.
Travel agency + client	Legal relations between the tourist and the agency are also formalized by the contract. When implementing services, the agent issues an act to the tourist, receiving money - a receipt for payment (if cash is received). It is important to know that when selling a tourist product, the agency is obliged to issue a ticket. The document is a strict reporting form, issued in 2 copies (for the tourist and for the agency).

Taxation of travel agencies: features

To date, the vast majority of business entities that act as agents for the sale of tourist products are small organizations or individual entrepreneurs that apply a simplified taxation regime. Read also the article: → “” This system is used by travel agencies according to one of the schemes:

Scheme 1. The Agency pays a single tax at a rate of 6% of the total income received at the end of the reporting period. The costs incurred by the travel agency are not included in the calculation of taxable income. This scheme is most suitable for individual entrepreneurs or small firms with a small number of employees (1-2 people), provided that the agent does not bear regular expenses.

Scheme 2. This algorithm assumes the payment of tax at a rate of 15%, but the base is calculated minus the costs incurred. The scheme is suitable for large firms that can reduce taxable income on expenses:

• for renting premises to accommodate the agency (as a rule, the company opens several outlets in the city);
• for the purchase of materials (stationery, consumables for office equipment, etc.);
• for salaries of employees (managers, sales assistants, cleaners, accountants, etc.).

Travel agencies using the simplified tax system under scheme 2 (income minus expenses) often have a question: how to take into account income and expenses if the agency buys a tourist product from the operator and then sells it to the client. We will answer that this algorithm of interaction with the tour operator is unprofitable for the “simplistic” agency. This is due to the fact that the agent cannot include the cost of purchasing the tour in the expense account ( Art. 346.16 NK).

In this case, the agency will have to take into account the income received from the tourist in the form of payment for the tour. In this regard, the taxable income of the travel agency increases significantly. The following way out of the situation is possible: the agency buys a tour from the operator, after which it concludes an agency agreement with the tourist, according to which the latter pays the agent a fee. In this case, the cost of the tour can be included in the costs of the "simplified".

Accounting for the main operations of the travel agency: postings

The procedure for recording the operations of a travel agency depends on which scheme is used when paying remuneration to the agent: (click to expand)

• the agency independently withholds the amount of income from the proceeds;
• income comes from the operator after the transfer of funds from customers to him.

Below we will consider the accounting for each of the above schemes using examples.

Example #1. On February 12, 2016, an agreement was concluded between the travel agency "Labyrinth" and the tour operator "Perfect" for the implementation of the tourist product "Venetian Spring". The cost of the product is 102.450 rubles, the reward for the "Labyrinth" is 12.580 rubles. Under the terms of the agreement, "Labyrinth" transfers to "Perfect" the amount received from the tourist, minus its own income.

On March 15, 2016, the client purchased the Venetian Spring tour at the Labyrinth agency at a price of 115,030 rubles. (102.450 rubles + 12.580 rubles).

03/18/16 "Labyrinth" transferred the amount of income to "Perfect" minus its own commission. The accountant of the "Labyrinth" made the following entries in the accounting:

date	Debit	Credit	Description	Sum
12.02.16	004		"Labyrinth" took into account on the balance sheet the cost of the "Venetian Spring" tour received from "Perfect" for sale	102.450 rub.
15.03.16	50	76	The client purchased the "Venetian Spring" tour by paying the amount to the "Labyrinth" cash desk	115.030 rub.
15.03.16	76	90 Revenue	The commission from the sale of the tour "Venetian Spring" is taken into account	12.580 rub.
15.03.16		004	The cost of the implemented tour "Venetian Spring" was written off	102.450 rub.
18.03.16	76	51	“Perfect” was transferred the amount from the sale of the “Venetian Spring” tour minus the commission of the “Labyrinth”	102.450 rub.

Example #2. 08/20/16 between the travel agency "Minotaur" and the tour operator "Around the World" signed an agreement on the implementation of the tourist product "Autumn in Greece". The cost of the product is 122.040 rubles, the remuneration to the Minotaur is 14.710 rubles.

Under the terms of the agreement, Minotaur transfers the full amount received from the tourist to Vokrug Sveta, after which the operator pays a commission to Minotaur.

On 10/02/16, the client purchased the Autumn in Greece tour at the Minotaur agency at a price of 136,750 rubles. (122.040 rubles + 14.710 rubles).

10/05/16 "Minotaur" transferred "Around the World" the entire amount for the tour (136.750 rubles). "Minotaur" received a reward from "Around the World" 10/11/16. The accountant of the Minotaur made the following entries in the accounting:

date	Debit	Credit	Description	Sum
20.08.16	004		"Minotaur" took into account on the balance sheet the cost of the tour "Autumn in Greece", received from "Vokrug sveta" for sale	122.040 rub.
02.10.16	50	76	The client purchased the tour "Autumn in Greece" by paying the amount to the cashier "Minotaur"	136.750 rub.
02.10.16		004	The cost of the implemented tour "Autumn in Greece" has been written off	122.040 rub.
05.10.16	76	51	The entire amount of proceeds from the sale of the tour "Autumn in Greece" was transferred in favor of the tour operator "Around the World"	136.750 rub.
11.10.16	51	76	From "Around the world" received the amount of the commission	14.710 rub.
11.10.16.	76	90 Revenue	Income from the sale of the tour "Autumn in Greece" is included in revenue	14.710 rub.

We reflect the income and expenses of the travel agency

The income of the travel agency is the amount of remuneration received from the tour operator. Also, the agency's income can be funds paid by clients for additional services received (for example, consultations or selection of excursion routes). Accounting for income amounts is carried out according to Kt 90. As for the agency's expenses, they can be very different.

In accounting and for tax purposes, expenses are recognized as expenses for renting premises, salaries for employees, and the purchase of materials and goods.

Example #3. 05/14/16 between the travel agency "Sphere" and the tour operator "Cupid" signed an agreement on the implementation of the tourist product "Paris Weekend". The cost of the product is 98.030 rubles, the remuneration for the "Sphere" is 9.140 rubles. "Sphere" transfers funds to "Cupid" minus remuneration.

On May 20, 2016, the Paris Weekend tour was sold to a regular client of the travel agency with a 10% discount. 05/22/16 "Sphere" transferred the proceeds to "Cupid" (minus remuneration). The following entries were made in the accounting of the "Sphere":

date	Debit	Credit	Description	Sum
14.05.16	004		"Sphere" took into account on the balance sheet the cost of the "Paris Weekend" tour received from "Cupid" for sale	98.030 rub.
20.05.16	51	62	The client purchased the Paris Weekend tour with a 10% discount ((98.030 RUB – 98.030 RUB * 10%)	88.227 rub.
20.05.16		004	The cost of the sold tour "Paris Weekend" was written off (off-balance sheet)	98.030 rub.
22.05.16	62	76	The cost of the implemented tour "Paris Weekend" was written off	98.030 rub.
22.05.16	76	51	In favor of the Cupid tour operator, the amount of proceeds was transferred minus the commission of the sphere (98.030 rubles - 9.140 rubles)	88.890 rub.
22.05.16	76	90 Revenue	Commission from the sale of the "Paris Weekend" tour is included in income	9.140 rub.
22.05.16	91	62	The costs of the discount provided are taken into account (98.030 rubles * 10%)	9.803 rub.

Questions about profits and services

Question number 1. Travel agency "Galateya" provides clients with additional services for booking rooms in hotels in Moscow. Is it necessary for Galatea to use a cash register or is it possible to get by with a voucher?

Question number 2. In April 2016, the travel agency "Persey" received additional benefits in excess of the amount established by the contract when selling a tour package. What documents can Perseus issue additional benefits?

In accounting, the amount of additional benefit should be reflected separately, without reference to an intermediary agreement. As for downloading documents, we recommend that this operation be issued with an offer invoice.

The balance sheet (form No. 1) is a way of summarizing and grouping the economic assets of an enterprise in the tourism industry by composition and sources for a certain date. The balance sheet of an enterprise in the tourism industry is a kind of system of indicators that reflects its property and financial position as of a certain date in monetary terms, representing data on the economic assets of a tourism enterprise (assets) and its sources (liabilities).

The balance sheet form is filled out line by line, each line shows the indicators as of the reporting date of the reporting period, as of December 31 of the previous year and as of December 31 of the previous year.

The balance sheet always consists of two parts: an asset and a liability. The active part of the balance reflects all the property owned by the enterprise of the tourism industry, and the debt to it of other organizations. The asset includes intangible assets, fixed assets, inventory, cash in bank accounts and turnover, as well as receivables. The passive part reflects all the obligations of the organization and the funds raised by it. The assets and liabilities of the balance sheet are always equal to each other, which gave the name to this document.

The form of the balance sheet, according to which Russian enterprises of the tourism industry should draw up a balance sheet, was approved by order of the Russian Ministry of Finance. When filling out the balance sheet, you should always take into account the latest requirements for its design and filling. The balance sheet has 5 sections:

• section I. “Non-current assets”, which indicates the residual value of fixed assets of an enterprise in the tourism industry, intangible assets, as well as profitable investments in tangible assets. The same section displays the cost of long-term financial investments, deferred tax and other non-current assets of the tourism industry enterprise,
• section II "Current assets", which contains all data on the inventory of the enterprise of the tourism industry. It reflects the cost of materials, finished products and goods in warehouses (typical for public catering enterprises) and in circulation, as well as the cost of construction in progress (if the tourism enterprise has it). It also indicates the balances at the end of the year for short-term financial investments, cash on accounts and the amount of accounts receivable of counterparties,
• section III "Capital and reserves", which reflects all data on the authorized, additional and reserve capital of the enterprise of the tourism industry, indicates the value of its own shares that were redeemed from shareholders (for those enterprises of the tourism industry that are joint-stock companies in their organizational and legal form) . In addition, the amount of retained earnings or uncovered loss at the end of the reporting year is prescribed here,
• section IV "Long-term liabilities", which indicates the amount of long-term borrowed funds of the tourism industry enterprise, as well as deferred tax and other long-term liabilities to the tourism enterprise,
• section V “Current liabilities”, which reflects all data on the amount of loans and borrowings received for a period of up to a year, as well as accounts payable of a tourism industry enterprise to its counterparties. The section also includes deferred income and other short-term liabilities of the tourism industry enterprise.

Consider the characteristic features of the content of the balance sheet for various enterprises in the tourism industry. To do this, we distinguish two main groups:

• accommodation facilities (hotels, motels, hostels, etc.) and catering enterprises,
• travel companies (tour operators and travel agents).

Thus, the first group of enterprises in the tourism industry has a significant share of non-current assets, which usually falls on fixed assets (buildings and structures, tourist equipment, tourist vehicles, etc.). A significant proportion of these funds are own fixed assets that belong to the enterprise on the basis of ownership, in contrast to travel companies, where these funds are often rented, i.e. ownership rights to them belong to other legal entities, but are temporarily used at this tourism enterprise. This is largely due to the fact that for the functioning, for example, hotel enterprises need a significantly larger number of fixed assets than travel companies, as well as the availability of necessary and sufficient resources for their acquisition.

Therefore, the analysis of fixed assets is of particular interest for such objects of tourist activity as hotels, tourist camps, motels, campsites, etc., which have a large share of fixed assets. The share of intangible assets in this group of enterprises, as a rule, is insignificant.

When analyzing the structure of the liability of this group of tourist enterprises, it should be noted that the main share of borrowed capital (if any, the enterprise of the tourism industry) is more related to loans and borrowings that can be obtained to expand its activities, in contrast to tourist firms. where a large share of borrowed capital is assigned to accounts payable.

Considering the second group of enterprises in the tourism sector (tourist firms), it should be noted that for them, the study of the composition of intangible assets is more relevant. This is due to the fact that these enterprises, as a rule, invest heavily in information databases, in software products, in the business reputation of a tourist enterprise through advertising.

In accordance with the Regulation on accounting and financial statements, it is prescribed to take into account the reputation of the tourism industry enterprise in terms of value as part of intangible assets. This is especially important for the tourism industry, where travel companies deal not only with legal entities, but also with a large number of individuals for whom the reliability, sustainability, respectability of a tourism enterprise play a decisive role in their choice.

Thus, the comparative analysis of enterprises in the tourism industry showed the distinctive features of the composition and content of the balance sheet for various groups of enterprises, the accounting of which will help to understand in more detail the specifics of tourism and its organization.

It is important to note that many enterprises in the tourism industry are small businesses and for them the Ministry of Finance of the Russian Federation has developed a special form of balance sheet in accordance with the principles of accounting regulation, regulated by the Law on Accounting. Small enterprises that have the right to submit a simplified form should not provide any detail of the balance sheet indicators. The main differences between the balance sheets of large and small business structures are presented in Table. 5.1.

All data from form No. 1 for the reporting period and the two previous reporting periods must be comparable. This means that the indicators of all rows must be formed according to the same rules. However, sometimes it happens that the indicators are not comparable. For example, when significant errors are identified in past reporting periods or the accounting policy of an enterprise in the tourism industry has been changed. In such cases, it is necessary to indicate in the balance sheet for 2016 the indicators of previous years, already taking into account the adjustment. Thus, in the current balance, the data will be indicated on the basis of current conditions, while there is no need to correct the balances themselves for previous years. All adjusted indicators must be described in the notes to the balance sheet. This order is determined by Art. 13 of the Accounting Law, as well as in PBU 4/99 and PBU 1/2008.

Table 5.1

Comparison of the structure of the balance sheet for enterprises of the tourism industry of large (medium) businesses and small businesses

Name of groups of articles of the simplified balance sheet	Name of groups of articles of the ordinary balance
Tangible non-current assets	Fixed assets, tangible prospecting assets, profitable investments in tangible assets
Intangible, financial and other non-current assets	Intangible assets, research and development results, intangible exploration assets, financial investments, deferred tax assets, other non-current assets
	Cash and cash equivalents
Financial and other current assets	Accounts receivable, financial investments (excluding cash equivalents), VAT, other current assets
Capital and reserves	All items in the Capital and Reserves section, including retained earnings (loss)
Long-term borrowings	Borrowed funds (code 1410)
Other long-term liabilities	Deferred tax liabilities, estimated liabilities, other liabilities
Short-term borrowings	Borrowed funds (code 1510)
Creditor debt	Accounts payable