What are the economic assets of an enterprise? Classification of economic assets of an enterprise. investments in non-current assets

Enterprise assets- this is a complex of fixed, working and cash assets, including cash on hand, as well as funds in settlements, diverted funds and other receivables. The sources of the listed economic funds are the authorized capital of the enterprise, the net profit remaining after taxes, loans and advances, debts to suppliers and other accounts payable.

Depending on the composition and placement (nature of use), household assets are divided into:

non-current (fixed capital)
current assets (working capital).

Non-current assets of the organization

Fixed assets include:

intangible assets,
fixed assets,
Construction in progress,
profitable investments in material assets,
long-term financial investments,
Deferred tax assets,
Other noncurrent assets.

Intangible assets– these are long-term use objects that do not have a physical basis, but have a value and generate income: intellectual property objects (exclusive rights to inventions, industrial design, utility model, computer programs, databases, trademark and service mark, name of origin goods, selection achievements, etc.), as well as business reputation and organizational expenses. Like fixed assets, intangible assets do not transfer their value to the created product immediately, but gradually, as they depreciate.

Fixed assets– these are means of labor used in the production of products, performance of work and provision of services for more than one year. They are used in various spheres of application of social labor (material production, commodity circulation and non-production sphere). Fixed assets are involved in the production process for a long time, while maintaining their natural shape. Their cost is not transferred to the products being created immediately, but gradually, in parts, as depreciation occurs.

Construction in progress– these are the organization’s costs for construction and installation work, the acquisition of buildings, equipment, vehicles, tools, inventory; expenses for design and survey, geological exploration and drilling work, etc.).

Profitable investments in material assets- these are investments of an organization in part of the property, buildings, premises, equipment and other valuables that have a tangible form, provided by the organization for a fee for temporary use in order to generate income.

Long-term financial investments– all types of financial investments of an organization for a period of more than one year: investments in subsidiaries and dependent companies, in the authorized (share) capital of other organizations, in government securities, as well as in loans provided to other organizations.

Deferred tax assets– that part of deferred income tax that should lead to a reduction in income tax payable to the budget in the next reporting period or in subsequent reporting periods. A deferred tax asset arises when the moment of recognition of expenses (income) in accounting and tax accounting does not coincide.

Current assets of the organization

Current assets(working capital) consist of:

material working capital,
Money,
short-term financial investments,
funds in settlements.

Material working capital– these are raw materials and materials, special clothing, fuel, containers, purchased semi-finished products, components, spare parts, work in progress, animals for growing and fattening, deferred expenses, value added tax on purchased assets, finished products and goods for resale, goods shipped to customers.

Cash are formed from cash balances in the organization’s cash desk, current account and other bank accounts.

Funds in settlements include various types of receivables, which are understood as debts of other organizations or persons of this organization.

Debtors are called debtors. Accounts receivable consists of the debt of customers for products purchased from a given organization, the debt of accountable persons for the amounts of money issued to them on account, etc.

Current assets are reflected in the second asset section of the balance sheet.

6 classification of household assets by type (composition) and location

For the purpose of correct reflection in accounting, all economic assets are grouped according to two criteria:

1) by type (composition) and location;

2) by sources of education.

According to the types, composition and functional role in the process of reproduction of the total social product, assets are divided :

1) Non-current;

2) Negotiable;

3) Distracted.

Non-current assets include:

1) Fixed assets are means of labor with a service life of more than 1 year, which are involved in several production cycles, wear out gradually and their cost is transferred to the cost of finished products in parts in the form of depreciation charges (buildings, structures, vehicles, etc.);

2) Intangible assets are expenses (expenses) of an enterprise for funds that do not have a tangible form, but which generate income for the enterprise over a number of years (more than 12 months). (intellectual property objects for the acquisition of licenses, patents, trademarks; computer programs; know-how rights; expenses for organizing a legal entity; copyrights; service marks; business reputation);

3) Profitable investments in material assets - this is property intended for leasing (long-term lease with the right to purchase), as well as provided under a rental agreement;

4) Investments in non-current assets are costs for:

Acquisition of land plots;

Acquisition and construction of fixed assets;

Acquisition of intangible assets

Execution scientifically

Research, development and technological work;

Purchase of adult animals;

By transferring young animals to the main herd.

5) Long-term financial investments are investments (investments) of an enterprise in government securities, in the authorized capital of other enterprises, loans provided to other enterprises;

6) Construction in progress includes equipment for installation, capital investments (costs of construction and installation work, design and survey, etc.).

Thus, non-current assets include funds, as well as the costs of their creation, which are involved in several production cycles, and therefore transfer their value to the finished product in parts.

The list of current assets included in the property of an economic entity is the most extensive. Current assets include funds that are involved in only one production cycle, and transfer their value to the finished product in full as they are consumed.

To current assets include:

1) Inventories:

A) raw materials, supplies and other similar assets (spare parts, fuel, building materials, fertilizers, seeds, feed, etc.);

b) animals for growing and fattening include young animals of all species, as well as adult birds, adult animals and rabbits;

V) costs in work in progress understand the costs of products (work) that have not gone through all the stages provided for by the technological process (costs of sowing winter crops);

G) finished products and goods for resale, goods shipped;

d) Future expenses - these are expenses incurred by the enterprise in the reporting period, but related to the following reporting periods (expenses for subscriptions to newspapers and magazines for the second half of the year are made in the first half of the year, and will be used in the other half of the year).

2) Accounts receivable are the debts of other legal entities or individuals of this organization. Accounts receivable consists of debt:

a) buyers and customers;

b) debt of subsidiaries and dependent companies;

c) bills receivable;

d) advances issued;

e) debt of accountable persons for funds issued to them on account.

3) Short-term financial investments;

4) The company’s funds are in cash, in a current account, in a foreign currency account, in special bank accounts.

Diverted assets include:

1) Deductions from profits. They represent an amount of funds that is irrevocably collected from profits (payments to the budget in the form of taxes and fees) or sent, due to the targeted nature of its use, to extra-budgetary funds in the form of a social tax. Therefore, these funds are diverted from participation in the current activities of organizations;

2) Losses are a type of diverted assets. Their presence characterizes direct losses of property as a result of ineffective management of the organization.

Depending on where household assets are located or what area they serve, they are divided into the following groups:

1) Means of production are means that participate in or serve the process of production of finished products (fixed assets, intangible assets, materials, work in progress costs, deferred expenses)

2) Funds in the sphere of circulation are funds that participate in or serve the processes of sales and supply (finished products, cash, accounts receivable);

3) Non-production funds:

Housing facilities;

Cultural and household purposes;

Healthcare.

But only those funds that are on the balance sheet of this enterprise.

4) Diverted funds are funds that are temporarily or permanently withdrawn from the economic activities of an enterprise and do not participate in it. These include funds transferred to the disposal of other enterprises on certain conditions (rented out, as equity participation, loans deposited). These funds are the property of the enterprise, but until its return they do not participate in its economic activities.

7 Sources of household funds

All economic assets, depending on the sources of education (formation) and intended purpose, are divided into: 1) own; 2) borrowed (attracted).

The company's own capital includes:

1) Authorized capital is a set of funds (fixed, working) in monetary terms, allocated by the founders at the time of formation of the enterprise and recorded in the constituent document;

2) Reserve capital is intended to cover losses of enterprises and unexpected dividends to founders in the event of a shortage of profits for these purposes,

as well as for repaying the company’s bonds and repurchasing its own shares. This capital is created at the expense of profit in accordance with the legislation of the Russian Federation (but should not be less than 5% of net profit);

3) Additional capital is formed due to:

a) revaluation of fixed assets, capital investment objects and other material assets with a useful life of more than 1 year, carried out in the prescribed manner;

b) at the expense of the amount received in excess of the par value of the issued shares (in particular, share premium - the excess of the selling price over the par value of the shares);

4) Valuation reserves are:

Reserves for reducing the value of material assets;

Provisions for doubtful debts. Doubtful debt is an organization’s receivables that are not repaid within the time limits established by the contract and are not secured by appropriate guarantees

Reserves for impairment of investments in securities.

5) Depreciation of fixed assets, depreciation of intangible assets;

6) Retained earnings are net profits not distributed among shareholders (founders) used to accumulate property of a business entity;

7) Reserves for upcoming expenses are:

Reserves for upcoming holidays;

Reserve for payment of annual remuneration;

Reserve for repairs of fixed assets;

Reserve for warranty repairs and warranty service.

8) Targeted financing is funds received from the budget, from organizations and individuals for the implementation of targeted activities (for example, from the budget for radical improvement of land, subsidies to compensate for the costs of producing livestock products, crop production). These funds are non-refundable and are therefore equivalent to your own source.

Borrowed (attracted) sources:

1) Loans are funds received by an enterprise on credit from other organizations and persons on the terms stipulated in the agreement. Loans are:

a) long-term (more than 12 months); b) short-term (less than 12 months).

2) Loans - received from the bank on the terms of payment, repayment, urgency and material security, they are:

a) long-term; b) short-term.

3) Accounts payable is the debt of this organization to other enterprises, which arose in connection with the purchase of goods and materials from them, services provided by the contractor. This debt must be repaid as documents for payment are received. This debt:

For commodity transactions (account 60, 76);

With employees of the enterprise (account 70, 71);

With the budget for taxes and fees (account 68);

With extra-budgetary funds (account 69), etc.

8 Accounting method and its elements

Accounting method - This is a system of techniques and methods that ensure a continuous and continuous generalization (reflection) of accounting objects in monetary terms.

The accounting method includes the following techniques and methods:

1) Documentation is a way of reflecting business transactions at the time of their completion with the help of documents. Documents, being the primary way to reflect accounting, allow for continuous and continuous observations;

2) Valuation is the recalculation of the natural and labor measurements of the volume of transactions into monetary ones. When assessing, the cost of production is taken as a basis;

3) Costing is a method of grouping costs and determining the cost of acquired material assets, manufactured products, work performed and services provided; it is a method of calculating the actual cost of products;

4) System of accounts - a method of grouping and current accounting of business transactions or business assets, sources and processes. All business transactions on accounts are reflected using double entry methods;

5) Twin I A record is a way of reflecting business transactions on accounts, in which information about the transaction is used in different accounts in equal amounts. Each business transaction affects two or more objects of the subject of accounting;

6) The balance sheet is a method of economic grouping and generalization of information about the property of an enterprise by composition and location and sources of education in monetary value as of a certain date;

7) Inventory - a method of reconciling accounting data with the actual availability of funds;

The composition of an enterprise's economic assets is determined by the content of its activities. But every enterprise, in order to carry out effective economic activities, needs labor resources, real estate, equipment, materials, funds, etc. In accounting, the economic assets that an enterprise has are called assets.

Depending on what economic assets the enterprise has and how they participate in the production cycle of the enterprise, they are classified by composition and location.

By composition, the assets of the enterprise are divided into current and non-current assets (Fig. 1.6).

Current assets- these are means that are constantly in the current process of circulation of funds and move from the sphere of production to the sphere of circulation.

By placement, current assets are divided into assets that are used:

in the production sector, these are objects of labor: materials, raw materials, components, spare parts, fuel, inventory, tools, etc. These funds, as a rule, are used in one production cycle and transfer their entire cost to the cost of manufactured products;
sphere of circulation - goods, finished products in warehouses and shipped to the buyer, cash, securities, funds in settlements, etc.

Fixed assets- these are expensive labor tools that are used not in one, but in several production cycles, and also have a long service life (more than one year). Non-current assets include fixed assets and intangible assets.

Fixed assets- these are means of labor associated with the production of products, the performance of work and services that last for a long time and have a cost of more than 10 thousand rubles. for a unit. Fixed assets include buildings, structures, working and power machines, equipment, measuring and control instruments and devices, tools, vehicles, computer equipment, etc. Fixed assets gradually, as they wear out, transfer their value to the cost of finished products in the process of depreciation. , they, as a rule, do not change their material form during operation.

Rice. 1.6. Composition of the enterprise's economic assets

Intangible assets- these are funds that do not have a material form or physical properties, but can be used for a long time and generate income for the enterprise. Intangible assets include copyrights to intellectual property, rights to use computer programs, databases, patents for inventions and know-how,

industrial designs, trademarks and signs, business reputation of the company, etc. Intangible assets, like fixed assets, gradually transfer their value to the cost of manufactured products in the form of depreciation charges.

Fixed assets and intangible assets, as well as current assets, can be used:

in the field of production - workshop buildings, machine tools, computer equipment, industrial designs, etc.;
sphere of circulation - warehouse buildings, vehicles, warehouse accounting programs, etc.

Fixed assets and intangible assets constitute the production base of the enterprise.

The economic assets necessary for carrying out entrepreneurial activities can be classified according to their composition and sources of formation (Fig. 4.4).

Fixed and working capital differ in the nature of participation in the production process (long-term use or consumption during one production cycle) and in the nature of the transfer of value (in parts or during one production cycle).

Rice. 4.4. Classification of household assets

The funds raised are not the property of the enterprise, they are used temporarily for a certain period, after which they are subject to return for a certain fee (percentage).

The classification of household products by composition is shown in Fig. 4.5.

Rice. 4.5. Classification of household products by composition

The balance sheet of an enterprise as a general characteristic of economic assets

This classification is the basis for constructing a balance sheet, which is the most general characteristic of the composition and placement of economic assets, the sources of their formation and consists of two equal parts, called assets and liabilities.

Each element of liability and asset is called a balance sheet item. Balance sheet items are grouped in assets into 3 sections, in liabilities - into 2 sections. The most important feature of the balance sheet is the equality of assets and liabilities.

The balance sheet is presented enlarged in table. 4.3.

Table 4.3

Enterprise balance sheet

The totality of fixed and current assets represents the assets of the enterprise. The economic interpretation of the balance sheet asset is as follows. On the one hand, the asset shows the composition, placement and actual intended use of the enterprise’s funds. In this case, the main emphasis is on what the financial resources of the enterprise are invested in and what is the functional purpose of the acquired economic assets. On the other hand, an asset represents the amount of costs of an enterprise resulting from previous production activities, financial transactions and expenses incurred for possible future income. That is, the asset reflects the economic resources of the enterprise that are capable of generating future income.

The liability side of the balance sheet shows from what financial sources the assets of the enterprise are formed, that is, its economic assets, and in terms of economic content it represents the capital of the owners of the enterprise and the amount of the enterprise’s liabilities:

The balance sheet characterizes economic assets as of a certain date. The totals of the assets (liabilities) of the balance sheet are usually called the balance sheet currency.

In the process of economic activity, funds can either increase (by the amount of profit received) or decrease (by the amount of loss). Therefore, the assets and liabilities of the balance sheet are regulated by introducing the item “profit” into the liability or the item “loss” into the asset.

Depending on what economic assets the enterprise has and how they participate in the production cycle of the enterprise, they are classified by composition and location.

By composition, the assets of the enterprise are divided into current and non-current assets (Fig. 1.6).

Current assets - these are means that are constantly in the current process of circulation of funds and move from the sphere of production to the sphere of circulation.

By placement, current assets are divided into assets that are used:

in the production sector, these are objects of labor: materials, raw materials, components, spare parts, fuel, inventory, tools, etc. These funds, as a rule, are used in one production cycle and transfer their entire cost to the cost of manufactured products;
sphere of circulation - goods, finished products in warehouses and shipped to the buyer, cash, securities, funds in settlements, etc.

Non-negotiable assets - these are expensive labor tools that are used not in one, but in several production cycles, and also have a long service life (more than one year). Non-current assets include fixed assets and intangible assets.

Fixed assets - these are means of labor associated with the production of products, the performance of work and services that last for a long time and have a cost of more than 10 thousand rubles. for a unit. Fixed assets include buildings, structures, working and power machines, equipment, measuring and control instruments and devices, tools, vehicles, computer equipment, etc. Fixed assets gradually, as they wear out, transfer their value to the cost of finished products in the process of depreciation. , they, as a rule, do not change their material form during operation.

Rice. 1.6. Composition of the enterprise's economic assets

Intangible assets - these are funds that do not have a material form or physical properties, but can be used for a long time and generate income for the enterprise. Intangible assets include copyrights to intellectual property, rights to use computer programs, databases, patents for inventions and know-how,

Fixed assets and intangible assets, as well as current assets, can be used:

in the field of production - workshop buildings, machine tools, computer equipment, industrial designs, etc.;
sphere of circulation - warehouse buildings, vehicles, warehouse accounting programs, etc.

Fixed assets and intangible assets constitute the production base of the enterprise.

Classification of sources of formation of economic assets

All economic assets that the enterprise already has or is going to acquire were or can be obtained from any sources, own or borrowed funds, for example bank loans. Therefore, depending on the sources of income from economic funds, they are divided into own and attracted, i.e. borrowed (Fig. 1.7). By analogy with economic funds, which are called assets, the sources of formation of these funds are called liabilities.

TO own sources The formation of economic assets includes all types of capital, profits and reserves.

An enterprise can have three types of capital: authorized, reserve and additional.

Authorized capital is mandatory for all businesses. It is formed from contributions from the founders who create this enterprise, and for budgetary organizations - from funds allocated from the budget. Contributions from the founders can be made not only in the form of cash, but also in the form of any property. The authorized capital is the initial start-up capital of the enterprise.

Reserve capital usually formed from the enterprise's own profits. It represents a kind of enterprise reserve and is necessary for various types of unforeseen circumstances, for example, to cover losses resulting from accidents, natural disasters, etc.

Additional capital is formed due to the increase in the value of the enterprise's property during operations not related to production activities. Additional capital funds are used to increase the authorized capital or can be used for settlements with the founders.

Rice. 1.7. Composition of sources of formation of economic means

Profit - the main source of formation of the enterprise’s own economic assets. The profit that remains at the disposal of the enterprise after paying taxes is used to replenish economic assets, develop production, settle payments with founders and other purposes.

Reserves are created at the enterprise at the expense of profit or the inclusion of costs in the cost of finished products. Reserves are intended to cover losses, for example, in case of depreciation of securities, as well as for repairs of fixed assets, etc.

Borrowed or, as they are also called, attracted sources economic assets are, first of all, short-term and long-term loans provided to the enterprise by banks, or loans received from legal entities, as well as the obligations of the enterprise to other organizations or individuals, for example, to suppliers, the budget, employees of the enterprise, etc.

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What are the economic assets of an enterprise? Classification of economic assets of an enterprise. investments in non-current assets

Non-current assets of the organization

Current assets of the organization