You will need
- Documents confirming the purchase and payment of the strict reporting forms (cash receipt, payment order, bill of lading).
Reflect the arrival of forms of employment record and/or inserts it in the account book accounting forms employment record. This book should be issued in accordance with the instructions for maintenance work books and stored in the accounting Department along with the forms of the strict reporting.
Do accounting on the basis of documents confirming receipt and payment forms of employment record required Postings:the Debit of account 10 "Materials", 60 Credit "Calculations with suppliers" — derived forms of labor books;the Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" — included VAT charged by the seller;Debit the account 006 "Forms of the strict reporting" — capitalized labor books and inserts in it.
Give the form of the employment record or insert it if necessary, the employee responsible for the maintenance, storage and accounting of labor books in his application addressed to the chief accountant. The employee of the personnel Department needs to reflect the receipt of the forms in the book of records of the movement of labor books and inserts them according to the instructions on the maintenance of labor books, as well as to give the employee the completed form of the document.
Take a statement from the employee who receives the labor of the owner, to retain from his wages the cost Blanca (or liner). In accounting, make the following Postings: Debit 91-2 "miscellaneous costs" the Credit of account 10 "Materials" — the written-off value used Blanca;Debit of account 73 "Settlements with personnel on other operations", Credit of account 91-1"other incomes" — reflects the reimbursement of the cost of form work book;the Debit of account 70 "Calculations with the personnel on payment" the Credit of account 73 — reflects the deduction from the employee's wages the cost of employment records;Credit 006 — charged form of strict accountability.