You will need
- — form N the auction-4;
- — Chart of accounts BU.
Acceptance at skladanka at the warehouse of goods without documents, make the act of acceptance in at least two instances. At first the goods come, and the second is sent to the supplier. According to the decree of Goskomstat of Russia No. 132 of 25.12.1998, which established sectoral forms of primary documents, in this case, it is advisable to use a form of N BARGAINING-4. It is called "the Act of acceptance of the goods received without a vendor account". Surrendered the goods available in the actual stock. This is being completed at 2 and 3 instances. The third is to remain at the materially responsible person.
Registration cepri registration of goods without documents, refer to the, in what respects the vendor and your company. If you have purchased goods from the contractor, you can do an entry on the debit of account 41 and the credit of the accounts, which reflects accounts payable, for example, 60, 76. If the new counterparty, immediately take to balance accounts, you can not. Before the transfer of ownership of the goods to the buyer he remains off-balance account 002.
Determining the cost If the organization first received the goods from a new vendor and design documents not for take into account the average market price. If the counterparty is a constant, take for a basis the price at which you calculated earlier with him. If you are tracking at retail prices, and to enter in the books the event of unbilled supply you need for the price of 41. When the price of goods without documents will be permanently installed, make an adjusting entry to debit account 42 "Trading margin" and credit of account 41. On the expense accounts payable received amount will be charged on the loan 42 account.
If the settlement documents did the following after setting the event of unbilled deliveries year the adjustment rules as follows:— take VAT accounting in the prescribed accounting policies;— reflect the decrease in the value of inventories in the debit account, where you lead provider, and the credit of accounts of financial results (current year profit);— if value of stocks declined, the write off amount on the loan account financial results as the losses of previous years in the month of receipt of the design documents.