d RAS 14/2000 "Accounting for Intangible Assets", approved by the Order of the RF Ministry of Finance 16.10.2000 № 91n.
.2. The cost of intangible assets to repay by the accumulation of the corresponding amounts in the account 05 "Intangible assets". Is charged regardless of the results of the organization for a specified period of their useful lives. p align="justify"> .3. Set the linear method of depreciation. p align="justify"> .4. Provide a separate accounting of intangible assets, depreciation on interest and not charged - include such assets in various subaccounts.3. Accounting for Inventoriesadequate consideration and evaluation of inventories. When organizing accounting guided PBU 5/01, "Accounting for Inventories", approved by the order of the Russian Federation Ministry of Finance of 09.06.2001, № 44n., And "Guidelines for Accounting for Inventories", approved by the Order of the RF Ministry of 28.12 .2001 № 119n (as amended by the Order of the Ministry of Finance of the Russian Federation of 26.03.2007 № 26n) keeping
.1. Purchased materials are carried at actual cost. p align="justify"> .2. Establish a way of writing off the average cost of materials.for goods
.3. Goods purchased for resale, to evaluate the sale price (with 42 accounts of "Trading margin"). p align="justify"> .4. Set Ways of goods purchased for resale, at average cost. p align="justify"> .5. Expenses for procurement and delivery of goods manufactured prior to their transfer to the sale to include in cost of sales.for the finished product
.6. Consider the finished product at the average actual cost of production using 40 accounts "output." 4. Cash discipline
.1. Draw cash from cash unified forms of primary accounting documentation of cash transactions, approved by Resolution of the Russian State Statistics Committee 18.08.1998 № 88 (as amended on 03.05.2000): "petty cash receipts" "cash out order" ' log of incoming and outgoing cash instruments "" Cash Book "," Ledger received and issued cashier funds "
.2. Provide control over cash settlements with legal entities. Consider that the limit of cash settlements in 2010 between legal entities and individual entrepreneurs to one business transaction is 100,000 rubles., The business transaction means one contract between the entities (sole proprietors). This applies to a single contract, regardless of the period of its operation, including the contract under which signed additional agreements on the implementation and payment of their individual stages.on cash transactions in one payment does not cover:
The payments made pursuant to public contracts, relationships which are governed by the Law "On Protection of Consumer Rights";
Operations to repay imprest (letter Russian Tax Ministry of 16.09.2004 № 33-0-11...
