The loan balance of 84 accounts means. Accounting for the use of retained earnings. Video lesson "Accounting retained earnings": wiring, example

Sch.84 "Retained profit (uncovered loss)" is used to display the growing outcome of the uncovered losses or retained earnings of the organization arising in the current period and earlier.

The account 84 in accounting is used by organizations to display the amounts retained during the reporting period or the outstanding loss formed. In addition, the amounts on the account are displayed by the incremental result, i.e. Here are also recorded information about the retained financial result of past periods.

At the end of the reporting year, the procedure of the balance of the balance is carried out, as a result of which an additional wiring, the unallocated balance of the financial result of the activity is displayed in Sch.84 in correspondence with SC.99.

Note from the author! Reformation of the balance is the necessary procedure performed as of December 31 of the reporting year (on other dates - in the liquidation of a legal entity). The data obtained subsequently affect the completeness and accuracy of the annual financial statements of the organization (the amount of retained earnings or uncovered loss is reflected in a separate string of balance with a growing result).

Under unallocated profits on Sch.84 it is understood as the balance of the financial result of the firm, which was not aimed at transferring taxes or the payment of dividends (the balance of net profit on the basis of activity). The decision on the distribution is accepted together at the meeting of the owners of the organization (shareholders of the Company).

Following the decisions, decisions are displayed in writing in the meeting protocol. Without a joint decision of the owners, the actual distribution of profits is not legally provided.

Read more about the concept of retained earnings

The most common distribution directions:

transmission of dividends to owners of the company / shareholders of the Company;
the resulting residue of net profit ensures repayment of losses of past periods;
creating a reserve fund of the enterprise or replenishment of the existing fund;
other areas defined at the general meeting of owners / shareholders.

Uncoated loss

The uncovered loss on the results of the reporting period may appear in the following primary reasons:

the actual negative result of the activity of the enterprise (costs exceed the received income of the company);
the result of the adjustment of the company's accounting policy;
the detected errors of past periods that caused losses in the current one.

In accounting, the loss of SC.84 is written off by KT84 in the following ways:

bringing the authorized capital to the state of net assets of the company (correspondence from the account80);
the use of funds available at the enterprise of the Reserve Fund (correspondence with account82);
additional contributions of the participants of a simple partnership (correspondence from sch.75), etc.

Analytical monitoring

Analytical monitoring of 84 accounting accounts is organized at the enterprise to form the most accurate information on the distribution of funds for the Organization's Cash. For example, part of the profit is transferred for the purpose of modernization of the OS, it was decided to increase the authorized capital, and so on.

Normative base

Using SC.84 to summarize information about the uncovered losses of the company or to distribute the owners of the profits left after the payment of all taxes and dividends is carried out in accordance with the current accounts plan approved by the order of the Ministry of Finance from 31.10.2000 No. 94 and other legislatively approved documentation (for example , PBU 22/2010 regulates the correction of past years errors that may entail losses in the current period).

You can get acquainted with the current account plan by reference (Source: Consultant Plus)

Main wiring in accounting accounting for sch.84

The display of retained during the year profits:
Educated uncovered loss:
Profit distribution (in accordance with the Protocol of the Assembly of Owners / Shareholders):
DT84 KT82 - creation or replenishment of the reserve fund;

DT84 KT84 - repayment of uncovered losses of past reporting periods;

DT84 KT75 (70) - Decision on the payment of dividends to owners / shareholders.
Write-off of detected losses:
DT80 KT84 - a decrease in the authorized capital of the company;

DT83 KT84 - repayment of losses by means of extension capital;

DT82 KT84 - use of the reserve fund for coating purposes;

DT75 KT84 - additional contributions of participants.

Victor Stepanov, 2017-10-19

Questions and answers on the topic

On the material is not yet asked any question, you have the opportunity to do it first.

Entering balances on capital accounts

Score 84 "Retained earnings (uncovered loss)"

Assignment account.

The account is intended to summarize information about the availability and movement of the amounts of retained earnings or uncovered loss of the organization.

The amount of net profit of the reporting year is debited by the final turnover of December on credit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "profit and losses". The amount of the net loss of the reporting year is debited by the final turnover of December in the debit of account 84 "Retained earnings (uncovered loss)" in correspondence with a score of 99 "profit and losses".

The direction of the profit of the reporting year on the payment of revenues to the founders (participants) of the Organization on the basis of approval of annual accounting reporting is reflected in the debit of account 84 "Retained earnings (uncovered loss)" and account loans 75 "Calculations with founders" and 70 "settlements with staff payments ". A similar recording is made when paying intermediate income.

Write-off with an accounting balance sheet of the reporting year is reflected in the account of account 84 "Retained earnings (uncovered loss)" in correspondence with accounts: 80 "authorized capital" - when the value of the authorized capital is brought to the value of the organization's net assets; 82 "Reserve capital" - when directions for repayment of a loss of reserve capital; 75 "Calculations with the founders" - when repaying the loss of a simple partnership due to the target contributions of its participants, etc.

Analytical accounting on account 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the use of funds. At the same time, in analytical accounting, the funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used can be divided.

Data input.

The account is a group (its designation on the left, called an icon, is yellow). This means that only subaccounts can be used in the wiring:

84.1 "Profit to be distributed";
84.2 "Losses to be covered";
84.3 "Retained earnings in circulation";
84.4 "Retained earnings used".

Consider in detail the account subaccount 84.

Subaccount 84.1 "Profit to be distributed".

The subaccount is credited to the amount of net profit from the account 99 "Profit and losses" of the final turnover of December of the reporting year (in the Reformation of the accounting balance). Already in the reporting year, on the basis of the decision of the competent authority (the general meeting of shareholders, the meetings of participants, etc.), the profit is distributed. It implies the accrual of dividends (income) (in correspondence with the account of 75 "settlements with the founders"), the deduction of funds to reserve funds (in correspondence with account 82 "Reserve capital"), coverage of losses of past years (in correspondence with subaccount 84.2 "loss, Continable "). After the reflection of these operations, the balance of this subaccount is transferred to the credit of the sub-account 84.3 "Retained earnings in circulation". The subaccount does not provide for analytical accounting. Subaccount is actively passive. To enter initial data, it is necessary to make the remaining retained earnings if it is. For this B. "Journal of Operations" Make wiring:

D00 K84.1. "The amount of retained earnings".

Subaccount 84.2 "Loss to coat".

The subaccount is credited to the amount of the loss from the account 99 "Profit and losses" of the final turnover of December of the reporting year (when the accounting balance is reformed). Next year, on the basis of a decision of the competent authority, a decision is made about the sources of the cover of the loss. It can be covered by accumulated retained earnings in circulation (in correspondence with subaccount 84.3 "Retained earnings in circulation"), reserve funds (in correspondence with account 82 "Reserve capital") and so on.

d. on subaccount is not provided for maintaining analytical accounting. Subaccount is actively passive. To enter the initial data, it is necessary to make the remaining unallocated loss if it is, for this "Journal of Operations" Make wiring:

D84.2 k00 "The sum of the unallocated loss."

Subaccount 84.3 "Retained earnings in circulation".

At the subaccount, the total amount of retained between shareholders (participants) of profit is collected. Records for this subaccount are made in correspondence with subaccount 83.4 "Retained earnings used" only in the actual use of relevant funds for the creation of a new property. The subaccount does not provide for analytical accounting. Subaccount is actively passive. To enter the initial data, it is necessary to make the remaining retained earnings in circulation, if it is. For this B. "Journal of Operations" Make wiring:

D00 K84.3. "The amount of retained earnings in circulation".

Subaccount 84.4 "Retained earnings used".

The subaccount summarizes information about which part of the funds of retained earnings is transformed from the cash form to the commodity, that is, how much the new property has been acquired (in terms of the unallocated profits of the reporting year, records are made on the basis of a decision of the competent authority). Reverse records may occur as the commodity form of property in cash through depreciation deductions. The subaccount does not provide for analytical accounting.

Subaccount is actively passive. To enter the initial data, it is necessary to make the value of retained used profits if it is. For this B. "Journal of Operations" Make wiring:

D00 K84.4. "The amount of unallocated profits used"

Accounting for unallocated profits (uncovered loss)

During the reporting year, the financial result of the organization (profit or loss) is reflected in the account 99 "Profit and Losses".

On December 31 of each year, when the balance of the balance was reformed, the amount of net profit (loss) is written off from account 99 "Profits and losses" to the account 84 "Retained earnings (uncovered loss)" - Active passive.

The initial balance (by debit) is the amount of uncovered losses of past years at the beginning of the period.

The initial balance (on the loan) is the amount of the retained earnings of past years at the beginning of the period.

The debit of the account reflects the uncovered loss, on the credit of the account - the average profit.

The final balance (by debit) is the amount of uncovered losses of past years at the end of the period.

The final balance (on the loan) is the amount of the retained earnings of past years at the end of the period;

To account 84 it is advisable to open the subaccount:

84-1 "Retained earnings (uncovered loss) of the reporting year";
84-2 "Retained earnings (uncovered loss) of previous years."

On January 1, after the reporting year, retained earnings (uncovered loss) of the reporting year is translated into retained earnings (uncovered loss) of previous years. From account 84, the distribution and use of profit occurs.

The profit of the organization can be aimed at:

Loss can be:

written off in reducing the authorized capital when the authorized capital is brought to the value of net assets;
covered at the expense of reserve capital;
redeas due to the target contributions of the founders.

Example

Shareholders of the Company registered in the Russian Federation are:

physical person-non-resident (30% in the authorized capital of the organization);
russian organization (70%).

The total amount of profit aimed at paying dividends - 1,000,000 rubles.

Dividends are listed on the accounts of the specified persons in banks.

An accountant of the organization made the following accounting records:

Dt 84 CT 75-2 300 000 rub. - Dividends are accrued to a physical face;

Dt 84 CT 75-2 700 000 rub. - accrued dividends of the organization;

Dt 75-2 CT 68 90 000 rub. - tax on income of individuals (at a rate of 30%);

DT 75-2 CT 68 63 000 rub. - accrued income tax from dividends of the Russian company (at a rate of 9%);

Dt 75-2 CT 51 210,000 rubles. - dividends are paid to the physical face;

Dt 75-2 CT 51 637 000 rub. - dividends of the organization are paid.

Analytical accounting on account 84 is conducted in areas of use of unallocated profits (write off uncovered loss).

When using an organization of an automated form of accounting using a software product "1C: Enterprise" registers of synthetic accounting are the accounts of account 84 (main book), account analysis 84, operating statement, etc. Analytical accounting registers are the operating statement of the account 84, Analysis of account 84 by subconto, turns between subconto, account card 84, account card 84 by subconto, etc.

Content of operations	Debit	Credit
Written unused profit of the reporting year	99	84-1
Listed a loss of the reporting year	84-1	99
Retained earnings of the reporting year translated into the retained earnings of past years	84-1	84-2
Uncovered loss of the reporting year is transferred to a unlocked loss of past years	84-2	84-1
Accrued income (dividends) from participation in the capital's capital of the founders in the state of the organization	84	70
Accrued income (dividends) at the expense of net profit by founders not consisting in the state of the organization	84	75-2
Part of the net profit is aimed at replenishing reserve capital	84	82
Net profit focuses on repayment of losses of past years	84-1	84-2
Net profit is aimed at replenishing authorized capital	84 75-1	75-1 80
Reflect on the decrease in the authorized capital in order to bring it in line with the size of the organization's net assets	80	84
Reflective repayment of the loss at the expense of reserve capital	82	84
The target contributions of the participants of the organization	75 (70)	84

Balance Reformation - This is the write-off of the profit (loss) received by the Organization for the past fiscal year.

Reformation is carried out on December 31, after registering the latest economic operation of the organization.

Balance Reformation consists of two stages:

1. Closing the accounts in which the income, expenses and financial results of the company were taken into account during the year: 90 "Sales" and 91 "Other income and expenses";

2. The inclusion of a finite financial result in retained earnings (uncovered loss).

Closing account 90 and 91

Closing account 90 "Sales" implies "reset" of all subaccounts by writing off the amounts accumulated on them during the calendar year 90-09 "Profit / loss from sales."

In the same way, the invoice is closed 91 "Other income and expenses": amounts accumulated on subaccounts during the calendar year are written off at subaccount 91-09 "Salo of other income / expenses."

Debit	Credit
Score	Face	Score	Face
91-01	Other income and expenses	91-09	Other income and expenses

91-09	Other income and expenses	91-02,	Other income and expenses

To close the account 90 and 91 At the end of the reporting year, accounting calculations are issued in the folder " Closing period"With the rules of operations:

4.01. Closing 90 by 90-09 per year;

4.02. Closing 91 by 90-09 per year.

After registration of the closure of accounts as of January 1 of the new reporting year of the subaccount of account 90 and 91 no balance.

Fig. 14-9 - closing 90 by 90-09 per year

Fig. 14-10 - closure 91 by 90-09 per year

Inclusion of the final financial result in retained earnings (uncovered loss)

During the year on the account 99 "Profits and losses" reflects the financial result of the organization. At the end of the reporting year (December 31), after the reflection of all operations, it is necessary to determine the final financial result (net profit or net loss) and include it in retained earnings (uncovered loss).

If the organization applies PBU 18/02 "Accounting for income tax calculations", then to determine the final financial result it is necessary to write off the amounts taken on subaccounts 99th, 99-it, 99-SPACE-01, 99-ppno-01 and 99-UR. on subaccount 99-Fr. "Profit / loss of the reporting year." As a result, on subaccount 99-Fr. We get the amount of net profit (pure loss).

If the organization does not apply PBU 18/02, then no revolutions on subaccounts 99th, 99-it, 99-SPACE-01, 99-ppno-01 and 99-UR. No, and close them on subaccount 99-Fr. not required.

The amount of net profit (pure loss) of the reporting year must be written off from the account 99-Fr. on account 84 "Retained profit (uncovered loss)."

Score 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of the amounts of retained earnings or uncovered loss of the organization. Analytical account accounting 84 Not conducted. The following subaccounts are open on the account:

84-01 "Profit to be distributed";

84-02 "The loss to be coated";

84-03 "Retained earnings in circulation";

84-04 "Retained earnings used".

When writing off net profit, wiring is formed:

Debit	Credit
Score	Face	Score	Face
99-Fr.		84-01

When writing a pure loss, wiring is formed:

Debit	Credit
Score	Face	Score	Face
84-02		99-Fr.

As a result, on January 1 of the new reporting year, a synthetic account 99 Balance has no.

In the program, the definition and debiting of the final financial result occurs automatically when the accounting calculation in the folder " Closing period"With the rule of operations" 4.03.

Reformation of the balance for the year. "

Fig. 14-11 - Balance Reformation for the year

Thus, to account for financial results in the program, the following operations must be performed:

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To summarize information about the presence and movement of the amounts of retained earnings or uncovered loss of the organization, the account is intended. 84 "Retained earnings (uncovered loss)". As before, the economic importance of this account lies in the accumulation of unpaid dividends (income) or retained earnings, which remains in the organization's turnover as an internal source of long-term financing.

When the accounting balance is the amount of net profit of the reporting year, formed into account. 99 "Profit and losses", transferred to the account. 84 "Retained earnings (uncovered loss)":

Debit 99Credit 84.

- profit;

Debit 84Credit 99.

- Loss.

These recordings are made by the final turnover of December of the reporting year in such a way that as of January 1, next to the reporting, sch.

99 "Profits and losses" did not have any balance.

Only next in the reporting year, on the basis of a decision of the competent authority (for example, the general meeting of shareholders in a joint-stock company) is distributed. It implies the accrual of dividends (income), the deduction of funds to the Reserve Funds of the Organization:

Debit 84Credit 75-2 "Calculations for income payment"

- on the amount of accrued dividends;

Debit 84Credit 82.

- in the amount of deductions to reserve funds.

The remaining earnings is designed for self-financing the company. It is presented in the form of a loan balance. 84 "Retained earnings (uncovered loss)."

When covering losses (both the reporting year and past years) records are drawn up:

Debit 82Credit 84.

- in terms of covering the loss due to the previously accrued amounts of the reserve fund;

Debit 84 subaccount "Retained earnings of past years"

Credit 84 subaccount "uncovered loss of reportingof the year"

- coverage of the reporting year due to the retained earnings of past years;

Debit 80Credit 84.

- covering the loss in the event of a decrease in the authorized capital when it is reduced to the value of net assets;

Debit 75Credit 84.

- When repaying the loss by the owner at his own expense.

According to the account plan, the assignment of any expenses (except those defined by the owners) due to the retained earnings of the past years is not allowed. All expenses of the organization must or capitalize (included in the value of assets), or to be debited on the account of profits and losses.

In accordance with <<< Инструкцией по применению Плана счетов >>> Analytical account accounting. 84 "Retained earnings (uncovered loss)" is organized in such a way as to ensure the formation of information on the use of funds. At the same time, in analytical accounting, the funds of retained earnings used as financial support for the production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used can be divided. For this, it is possible, for example, to sch. 84 "Retained earnings (uncovered loss)" open the following subaccounts:

84-1 "Received Profit",

84-2 "Retained earnings",

84-3 "Used Profit",

84-4 "Losses Received".

On sch. 84-1 "Profit received" is credited with the entire amount of the net profit of the reporting year, from which dividends (income) are charged and deducted to the reserve fund.

After the reflection of these operations, the balance of this subaccount is transferred to the credit of the subaccount "Retained earnings".

On sch. 84-2 "Retained earnings" over time is collected by the total amount of retained profits between shareholders.

On sch. 84-3 "Used Profit" summarizes information about the use of profit, for example, when purchasing fixed assets, the internal wiring is made. 84 "Retained earnings (uncovered loss)":

Debit 84-2 "Retained Profit"

Credit 84-3 "Used Profit".

As a result, the balance sch. 84-3 "Used Profit" will show the amount of retained earnings used for the purchase (creation) of the new property, and the balance of the SC. 84-2 "Retained earnings" - the amount not yet used for these purposes of retained earnings.

Regardless of the internal scores of the balance by synthetic sch. 84 "Retained earnings (uncovered loss)" retains its magnitude and remains unchanged until the end of the reporting year.

Denis Kostyan, economist.

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Accounting accounts and instructions for use for accounting for the presence and movement of the sums of retained earnings (uncovered loss) is provided for the same account. 84 "Retained earnings (uncovered loss)" (). About the features of accounting on account 84 will tell in our material.

Accounting on sch 84

Recall that profit or loss from ordinary activities and other operations during the year accumulates 99 "Profits and Losses".

The final profit and loss balance taking into account the amounts directly related to 99 (for example, a penalty for violating tax legislation), at the end of the year it is necessary to write off. In order to reset the account 99 on December 31, an accounting wiring for correspondence with the score of 84 is formed.

So, if the year earnings received (the order of the Ministry of Finance of 31.10.2000 No. 94n):

Debit account 99 - account credit 84

If at the end of the year on account 99, a debit balance is listed, i.e. the year is completed with a loss, the score 99 is reset as follows:

Debit account 84 - account credit 99

Accordingly, balance 84 accounting accounts at the reporting date shows the magnitude of the profit or loss accumulated at the end of the last reporting year. By analogy with the score 99, the answer to the question "Credit 84 accounts is a profit or loss?" - simple. The credit balance of the account 84 reflects the amount of accumulated profit, and the balance of the debit of 84 account shows that the organization arrived at the last date on December 31, there is no organization, but only a loss is listed.

Profit from account 84 usually on:

payment of dividends: Debit account 84 - credit accounts 75 "Calculations with founders", 70 "Calculations with wage personnel";
increased reserve capital: Debit account 84 - Credit account 82 "Reserve capital".

The loss listed on account 84 is usually by:

directions for these goals of reserve capital: Debit account 82 - account credit 84;
reducing the authorized capital: Debit account 80 "Authorized capital" - account credit 84

In this material that continues a series of publications devoted to the new account plan, an analysis of the account 84 "Retained earnings (uncovered loss)" of the new account plan. This comment is prepared by Ya.V. Sokolov, Doctor of Economics, Deputy. Chairman of the Interdepartmental Commission for Accounting and Reporting, a member of the Methodological Council on Accounting at the Ministry of Finance of Russia, the First President of the Institute of Professional Accountants of Russia, V.V. Pepper, Professor of St. Petersburg State University and N.N. Karzayeva, Ph.D., deputy. Director of the audit service of LLC "Balt-Audit Expert".

Score 84 "Retained earnings (uncovered loss)" is intended to summarize information on the presence and movement of the amounts of retained earnings or uncovered loss of the organization.

Currently, the account 84 "retained earnings (uncovered loss)" reflects the procedure well known in the domestic accounting, called the balance of the balance. Since the whole profit received during the reporting period, the entire balance was shown in the Soviet balance, and the owner was presented, for approval and distribution of profits received and indicated in the balance sheet. The adoption of the decision on its distribution and assumed the Reformation of the Balance, i.e. Speaking of accounting language, closing the account "Profit and losses". Now this procedure is carried out otherwise. Part of the profit, which was spent during the reporting period, is written off at the time of its use, and the part of the profit is given to the reformation, which the owners can dispose. As a result of this, purely American approach to the accounting methodology, our balance sheet no longer shows the main result of economic activity - all profits (loss) obtained for the entire reporting period. And as a result, the postulate of Pisani on the equilibrium balance of balance and the balance of profit and loss report has ceased to act explicitly. It is also one of the manifestations of the trend associated with the transition from the theory of dynamic balance (cornerstone of the domestic methodology) to the theory of static balance, when users are more interested in the liquidity of the enterprise than the success of its economic activity; The potential investor is more concerned about what he can learn profit from the enterprise than what profit is this enterprise brought owners in the past reporting period.

So, let us return directly to the form of the reformation that follows from the current account plan.

On account 99 "profit and losses" accountant is displayed or credit (profit) or debit (losses) balance. This balance, before the approval, the owner must be transferred to the account 84 "Retained earnings (uncovered loss)." It should be the last posting in the main book.

If profit was received, the accountant records the record:

Debit 99 "Profits and losses"

If a loss was received, then the accountant writes:

Debit 84 "Retained earnings (uncovered loss)"
Credit 99 "Profit and Losses"

Only next in the reporting year, after the owner (for example, the General Meeting of Shareholders) will approve the distribution of profits, only then the accountant holds the Reformation of the Balance according to the generally accepted practice. And on the accounts of the General Book, on the basis of the decision of the owner, the accountant begins to reform the balance, the essence of which is now reduced to write-off targets from account 84 "Retained earnings (uncovered loss)" for the purpose determined by the owner.

The remaining earnings is designed for self-financing the company. It is represented as a loan balance on account 84 "Retained earnings (uncovered loss)."

According to clause 51 of the methodological recommendations on the procedure for the formation of indicators of the accounting reporting of organizations in the consideration of the results of the reporting year and solving the issue of the sources of losses (both the reporting year and past years), the profit remaining at the disposal of the organization may be sent for these purposes (except taken into account as a source of coverage of capital investments), in the order of its distribution; Reserve fund formed in accordance with the legislation; Extreme capital (except for the amount of growth of the value of the revaluation of the revaluation), as well as bringing the magnitude of the authorized capital to the amount of net assets of the organization. Therefore, in accordance with the source of coverage of losses on accounting accounts will be made:

a) in terms of its coverage due to the previously accrued amounts of reserve capital:

Debit 82 "Reserve Capital"
Credit 84 "Retained earnings (uncovered loss)"

b) due to the retained earnings of past years

Debit 84 "Retained earnings of past years"
Credit 84 "uncovered loss of the reporting year"

c) in the event of a decrease in the authorized capital when it is reduced to the value of net assets *

Debit 80 "Authorized capital"
Credit 84 "Retained earnings (uncovered loss)"

* Note: In the old instruction such a source of write-off, there was no loss.

d) if the owners decided to repay the loss at their own expense, then record is being recorded:

Debit 75 "Calculations with the founders"
Credit 84 "Retained earnings (uncovered loss)"

Before moving to a new account plan, some expenses of the organization were written off to the debit of account 84 "Retained earnings (uncovered loss)." It concerned those expenses that, according to regulatory documents, were to be debited at the expense of their own sources (financial assistance to employees, the purchase of vouchers in the holiday homes and sanatoriums, charitable activities, etc.). Such an order led to the fact that the profit of the reporting year was asleep for the amount of these expenses, and the owners could not calculate the real profitability of investments in the organization. In addition, writing a number of expenses at the expense of net profit, the organization's administration violated the legitimate rights of its owners: only they have the right to distribute net profit on certain purposes.

According to the new account plan, the assignment of any expenses (except those defined by the owners) is not allowed. All expenses of the organization must or capitalize (incorporated in the cost of assets) or to be debited on account 80 "profit and losses" *.

*Note: For more information about the new order of accounting for expenses, see Section VIII "Financial Results"

In this regard, a new account plan provides for a somewhat different procedure for taking into account the net profit, which is reflected in the account 84 "Retained earnings (uncovered loss)." To do this, we offer to this account to open the following subaccounts: 84.1 "The resulting profit", 84.2 "Retained earnings", 84.3 "Used profit" and 84.4 "Loss". It is necessary for their discovery due to the following paragraph from the explanation to the account 84 "Retained earnings (uncovered loss)" in the instructions for the application of the account plan: "Analytical accounting on account 84" Retained earnings (uncovered loss) "is organized in such a way as to ensure the formation of information on the directions Use of funds. At the same time, in analytical accounting, the funds of retained earnings used as a financial support for the production development of the organization and other similar activities for the acquisition (creation) of the new property and not yet used can be separated. "

Let us show a methodology for accounting net profit.

The year following the reporting, on the basis of the decision of the General Assembly of the Organization's owners of the organization, is carried out on the general ruled distribution of profits received during the reporting year. The following entries are made:

1. Accounting income (dividends) to participants:

Credit 75.2 "Calculations for income pay"
Credit 70 "Calculations with Human Resources"

Executions into reserve capital:

Debit 84.1 "Profit"
Credit 82 "Reserve Capital"

2. Coating losses of past years:

Debit 84.1 "Profit"
Credit 84.4 "Losses Received"

It should be noted that the generally accepted practice of the balance of the balance, the accrual of dividends, the reflection of shareholders on the use of profit, losses, etc. It differs from the provisions of regulations governing the procedure for reflection in the accounting records of decisions of shareholders adopted by them when approving the accounting reporting.

According to paragraph 51 of the methodological recommendations on the procedure for the formation of indicators of accounting reporting of organizations "In the annual accounting balance of data on groups of articles" Reserve capital "," Retained earnings of past years "," uncovered loss of past years "," unallocated profits of the reporting year "," uncovered loss The reporting year "is shown taking into account the consideration of the results of the organization's activities for the reporting year, decisions on losses, paying dividends, etc.".

Approval of annual reporting, annual accounting reporting, including income reports (profit and loss accounts) of society, as well as the distribution of profits, including payment (announcement) of dividends, and the Company's losses on the results of the financial year refers to the competence of the General Assembly Shareholders (Art. 48 of the Federal Law of the Russian Federation of December 26, 1995 No. 208-ФЗ). Annual financial statements may be represented by users only after its approval in the manner established by the constituent documents of the Organization (paragraph 2 of Article 15 of the Federal Law of 21.11.1996 No. 129-FZ "On Accounting").

Therefore, the decision of the shareholders on the payment of dividends should, according to legislative and regulatory acts, to reflect the final records in annual financial statements, and not in the next reporting period. Such a procedure for taking into account dividends complies with the norms of Article 42 of the Federal Law of the Russian Federation of December 26, 1995 No. 208-FZ: "Dividends are paid from the net profit of society."

Therefore, in the analytical accounting of unallocated profits, it is necessary to provide subaccounts of the unallocated profits of the reporting year and the retained earnings of past years or "profit received" and "retained earnings". "Profit received" as well as the non-retained earnings of the reporting year, reflected in the account of 88.1 of the old account plan, - exists or "lives" one New Year's Eve. And on this night records should be made, reflecting the decision of the shareholders on the use of this profits or cover the loss of the reporting year.

The decision to pay annual dividends, the amount of dividend and the form of its payment on shares of each category (type) is made by the General Meeting of Shareholders on the recommendation of the Board of Directors (Supervisory Board) of the Company. The amount of annual dividends cannot be more recommended by the Board of Directors (Supervisory Board) of the Company. The general meeting of shareholders is entitled to make a decision on non-payment of dividends on shares of certain categories (types), as well as the payment of dividends in incomplete amounts on preferred shares, the size of the dividend for which is defined in the Charter.

The Company is not entitled to decide on the payment of dividends on shares:

until full payment of the entire authorized capital of the Company;
before the repurchase of all shares, which should be redeemed in accordance with the norms of the Federal Law of December 26, 1995 No. 208-FZ;
if, on the day of the adoption of such a decision, the Company meets signs of insolvency (bankruptcy) in accordance with the legislation of the Russian Federation on insolvency (bankruptcy) or the specified signs will appear in the Company as a result of dividend payments;
if, on the day of the adoption of such a solution, the value of the Company's net assets is less than its authorized capital, and the reserve fund, and exceeding the nominal value of a certain charter of the liquidation value of placed preferred shares either become less than their size as a result of such a decision.

When calculating dividends, shareholders arises the obligation of the company to accrue and pay income tax according to subparagraph 1 of Article 250 and 275 of the Tax Code of the Russian Federation. When determining revenues from participation in other organizations on subparagraph 1 of Article 250 of the Tax Code of the Russian Federation, it is necessary to understand that the taxable base is formed from the three components:

dividends received from a foreign company,
dividends, accrued foreign companies,
the amount of dividends accrued to residents - residents of the Russian Federation, reduced on the amounts of dividends received from the enterprises - reside to the Russian Federation.

According to paragraph 2 of Article 275 of the Tax Code of the Russian Federation, the enterprise accrued dividends to shareholders - residents of the Russian Federation is recognized as a tax agent. The tax base with the amount of accrued dividends is determined taking into account dividends obtained in the reporting (tax) period.

For the formation of information in the direction of the distribution of profit to the account 84.1 "The profit profit" it is advisable to use more detailed analytics by opening subaccounts: 84.11 "Accrual of revenues from participation in the organization", 84.12 "Deductions to Reserve Capital", 84.13 "Covering losses of previous years" and t .P.

After these accounts of the account balance 84.1 "The profit received" will show the amount of retained earnings, which is transferred to the account 84.2 "Retained earnings" by wiring:

Debit 84.1 "Profit"
Credit 84.2 "Retained Profit"

After that, the score 84.1 "The profit received" closes, and the account balance 84.2 "Retained earnings" will show the amount of funds accumulated by the Organization.

The amount of the cost of acquisition (creation) of the new property is collected on the debit of account 08 "Investments into non-current assets", with the subsequent write-off of these costs of this account on the debit of accounts 01 "Fixed assets" and / or 04 "Intangible assets". At the same time, the amount of the above costs should be wiring:

Debit 84.2 "Retained earnings"
Credit 84.3 "Using Profit"

As a result of this account balance 84.3 "Used profit" will show the amount of retained earnings used for the purchase (creation) of the new property, and the account balance 84.2 "Retained earnings" - the amount not yet used for these purposes of retained earnings.

Account balance 84.2 "Retained earnings" and 84.3 "Used profits" can only be credit and in aggregate remains unchanged.

Systemic reflection of the use of net profit for the purchase (creation) of the new property within the same account 84 "Retained earnings (uncovered loss)" allows not only to see how much of this profits are spent on these purposes, but also makes it easier to communicate with the participants of the organization in solving the issue The magnitude of the income planned to pay from participation in the enterprise.

With the help of analytical accounts to accounts 84.2 "Retained earnings" and 84.3 "Used profit" can be organized monitoring of the state and movement of unallocated profits. They are not expelled irretrievably, constantly turn in the enterprise, changing their shape (from cash in commercial and from commodity in monetary).

At the same time, the total amount of assets does not change. The total balance of accounts 84.2 "Retained earnings" and 84.3 "Used profit" is constantly increasing, indicating an increase in the assets of the organization compared with the sum of the initial investment of owners.

Sch.84 "Retained profit (uncovered loss)" is used to display the growing outcome of the uncovered losses or retained earnings of the organization arising in the current period and earlier.

Profit distribution

Note from the author! The date of the meeting on the choice of areas of distribution of available net profit is appointed after the approval of the annual reporting of the enterprise. Following the decisions, decisions are displayed in writing in the meeting protocol. Without a joint decision of the owners, the actual distribution of profits is not legally provided.

Read more about the concept of retained earnings

The most common distribution directions:

transmission of dividends to owners of the company / shareholders of the Company;
the resulting residue of net profit ensures repayment of losses of past periods;
creating a reserve fund of the enterprise or replenishment of the existing fund;
other areas defined at the general meeting of owners / shareholders.

Uncoated loss

The uncovered loss on the results of the reporting period may appear in the following primary reasons:

the actual negative result of the activity of the enterprise (costs exceed the received income of the company);
the result of the adjustment of the company's accounting policy;
the detected errors of past periods that caused losses in the current one.

In accounting, the loss of SC.84 is written off by KT84 in the following ways:

bringing the authorized capital to the state of net assets of the company (correspondence from the account80);
the use of funds available at the enterprise of the Reserve Fund (correspondence with account82);
additional contributions of the participants of a simple partnership (correspondence from sch.75), etc.

Analytical monitoring

Normative base

You can get acquainted with the current account plan

84 Accounting account reflects the current financial result of entrepreneurship - net profit or loss, as well as the results of the work of past years. Postings on account 84 set, do not make mistakes!

Read in the article:

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Coating past losses

Correction of past substantial error

Clean profits transfer owners

Formation of the current loss

Coating past losses

Correction of past substantial error

Consider these operations in detail on numerical examples with wiring.

Operation 1.Formation of net profit.

If an accountant correctly closed the periods during the year, on December 31, on the account 99 "Profits and losses", a net financial result of the year is listed. It is plusing to the results of past years - in accordance with Table 2.

Table 2. How to close 84 account at the end of the year

Example 1.

How to close 84 account at the end of the year

on the loan, subaccount "Profit to taxation" - 1,900,000 rubles;

by debit, subaccount "Conditional consumption" - 550,000 rubles, subaccount "SFO" - 70,000 rubles.

Accounting accountant reflects:

Debit 99 Credit 84

1,280,000 rubles. (1 900 000 rub. - 550 000 rubles. - 70,000 rubles) - reflected annual net profit.

Operation 2.The transfer of net profit to the owners.

The distribution of profits of the owners of the company is actually payment of dividends. According to the amounts listed, the company acts as a tax agent on personal income tax (if paying dividends to individualitz participants) or on income tax (if it pays for the net profit of Jurlitsa). Read about it in Table 3.

Moreover, to hold the income tax with dividends should be the firm regardless of which tax regime it uses is the main or special, for example, USN, UNVD or ECHN.

Table 3. SC 84: Retained Profit

		Explanation
		Dividends of legal entities or an individual not working in the firm are accrued
		Dividends are charged to individuals - employee of the company
	68 subaccount "Calculations for income tax"	"Profitable" tax on the payment of legal entity
	68 subaccount "Calculations of NFFL"	Hold ndfl from dividends to the physician - an employee of a company or a physical not working in the firm
		The legal entity or a physical lamp is paid to the company, dividends in cash after tax retention
		Amateur are paid - the employee of the Dividend company in cash after tax retention

Example 2.

Sch 84: retained earnings

LLC "Symbol" has distributed profits and calculated taxes in the following amounts:

participant - Jurlitsa in the amount of 270,000 rubles minus "profitable" tax in the amount of 24,800 rubles;

the participant - the physical (employee) in the amount of 150,000 rubles minus NDFLs in the amount of 12,400 rubles.

An accountant "Symbol" reflected in accounting:

Debit 84 Credit 75-2

270 000 rubles. - the profit of the Urlitsa participant is distributed;

Debit 84 Credit 70

150 000 rub. - the profit participant is distributed;

Debit 75-2 Credit 68 subaccount "Calculations for income tax"

24,800 rubles. - income tax with the payment of participant-Jurlitsa;

Debit 70 Credit 68 subaccount "Calculations of NFFL"

12 400 rub. - Hold ndfl from dividends by a private trader-physical lance;

Debit 75-2 Credit 51

245 200 rubles. (270 000 rubles. - 24,800 rubles) - dividends of the Bulitz participant are paid;

Debit 70 Credit 51

137 600 rub. (150 000 rub. - 12,400 rubles) - dividends by private trader-physical lance.

Operation 3.Correction of a significant past error.

If in the reporting year, but after the approval of last year's reporting, the accountant discovered a significant mistake, then it relies with the participation of account 84 retained earnings.

Table 4. What accounts corresponds to the account 84

Accurate correspondence of accounts depends on which error is detected.

Example 3.

What accounts will correspond to 84

LLC "Symbol" significantly understood the revenue from the provision of services in 2017 - instead of the amount of 590,000 rubles, including VAT 90,000 rubles, reflected revenue in the amount of 236,000 rubles, including VAT 36,000 rubles. The accountant discovered a mistake in July 2018, when the reporting of 2017 was already approved, and reflected in account:

Debit 62 Credit 84

354 000 rub. (590,000 rubles. - 236 000 rub.) - Last year's revenue is maintained;

Debit 84 Credit 68 subaccount "Calculations on VAT"

54 000 rub. (354,000 rubles x 18/118) - VAT is calculated from last year's revenue;

Debit 84 Credit 68 subaccount "Calculations for income tax"

60 000 rubles. ((354,000 rubles. - 54 000 rubles.) X 20%) - incorrect income tax from last year's revenue.

Nested files

Form of magazine-order № zh-10.doc
Form of the journal order № ZH-10-A.DOC
Form of the journal order № zh-10-n.doc