Advice 1: How to write off the dishes

Your firm organized the rest room, buying kettles, microwave ovens and utensilsacquired in the receiving sets, Cutlery, which will be used to service the business of management meetings? To account and to write off the cost of the dishes in the accounting and tax accounting organization, you must perform the following steps.
How to write off the dishes
You will need
  • Primary documents confirming the purchase of utensils (check, receipt, expense report employee).
Instruction
1
Surrendered purchased at the store the crockery and Cutlery on the basis of primary documents attached to the expense report of the employee. For this purpose issue receipt in form M-4. This document must be signed by the employees, who are materially responsible persons.
2
In accounting, make the following entry: Debit account 10 "Materials", 9 sub-account "Inventory and household supplies", Credit of account 71 "Calculations with accountable persons" - takes into account the arrival of dishes at cost.
3
Complete documented transfer dishes into the unit where it will be used. You need to make a requirement-waybill in form M-11. On the basis of the document make the following journal entry: Debit of account 26 "General expenses"(or the debit of account 25 "General production costs", 44 "Expenses on sale"), the Credit of account 10 "Materials" the subaccount 9 "Inventory and household supplies". So you write off the cost of the dishes for General expenses of the organization.
4
Write off in tax accounting the cost of the dishes in other costs associated with production and sale. Write-offs produced in the period when the transfer plates in use.
5
Justification of their inclusion in the expenses reducing the tax base of the profit you can find by reading the Letter from the Ministry of Finance of Russia from July, 14th, 2011 № 03-03-06/2/112. This document substantiates that the cost of maintaining the room meals (including for the purchase of utensils) in respect of the costs of providing normal working conditions, in this regard, your organization is entitled to include them in miscellaneous expenses under subparagraph 48, paragraph 1, article 264 of the Tax code of the Russian Federation.
Note
Disposal broken glassware must issue an act of decommissioning materials.

Advice 2: How to write off the furniture

Often it happens that organization a dozen years using the same furniture, bring, finally, new cabinets, tables and chairs. How to write off old furniture, if it could be useful to their owners?
How to write off the furniture
Instruction
1
Accounting furniture usually is conducted according to the Plan of accounts of economic activity of the organization, PBU 5/01 ("inventory"), as well as PBU 6/01 ("fixed assets Accounting"). All existing accounting procedure should be stipulated in the relevant normative acts that regulate accounting policies of the organization.
2
Keep in mind on account 01 all office furniture worth more than 20 thousand rubles and the term of use. Record at historical cost of furniture. To the initial value by subtracting the actual cost amount of taxes.
3
Clear the furniture, using the following transactions:
- The debit 91 Credit 01 (harness residual value);

- Debit 02 Credit 01 (posting depreciation);

- Debit 10 Credit 99 (posting the posting of material values at the elimination of the object);

- Debit Credit 99 91 (posting of gain on disposal of an object. For example, from the sale or transfer of furniture);

- The debit 99, the Credit 91 (posting of loss on disposal).
4
Please note: if your furniture is worth less than 20 thousand rubles, the situation will be more complicated. According to PB 6/01, such objects should be considered either as inventories (inventory) or fixed assets. In the case of MPZ keep records of account 10 (Materials).
5
If you consider furniture as a fixed asset, period of use, it will refer to the 4th depreciation group. Specify the group depreciation on account 02 (depreciation of fixed assets") and use the following wiring:
- Debit 26 Credit 02 (posting of depreciation of furniture);

- The debit 83, the Credit 02 (posting of revaluation surplus depreciation);

- 02 debit Credit 83 (post write-downs depreciation).
6
If you consider furniture as MPZ, then make it write-off the cost of each unit, which includes all costs to acquire. In this case it will be necessary to make the act of cancellation. This act must be approved by a special Commission of officials of the organization.

Advice 3: How to deduct advertising costs

Many accountants have a problem with the write-off of expenses on advertising. The fact that some of them cannot be clearly defined not normalized for purposes of taxation. As a result of incorrect determination of cost of advertising for the enterprise might be a conflict with the officials or there will be lawsuits.
How to deduct advertising costs
Instruction
1
Read the Order of the Ministry of Finance of the Russian Federation No. 33h "Costs organization" PBU 10/99 dated may 6, 1999. Item 5 of PBU 10/99 indicates that advertising expenses relate to expenses on ordinary types of activities that are associated with the sale, purchase or manufacture of products, performance of works or provision of services. Item 16 of PBU 10/99 regulated, that the costs will be recognized in the accounting records if they are made on the basis of a specific contract, comply with legislation and regulations; their sum has a certain value; they are made as a result of specific operations that reduce the economic benefit of the organization. If at least one condition is not met, the company accrued a receivable. According to item 18 of RAS 10/99 expenses for advertising are recorded in the period when it was produced, regardless of the actual date of payment. Advertising costs based on item 7 of PBU 10/99, are considered commercial, as they contribute to sales.
2
Collect a package of documents confirming the execution of advertising services or works. This will allow us to recognize the cost of advertising as a commercial on ordinary activities. The documents consist of: contract for the provision of advertising services, the Protocol of price agreement, the certificate of advertising, passport advertising spaces approved by the design project, the act of delivery-acceptance of rendered services, invoices, payment documents, invoices, acts of write-off of goods and acts of markdown goods.
3
Save printed media, audio or video tapes, which contains information about advertising. These data will help you during audits by the tax authorities.
4
Clip in accounting policy one of the options for writing off expenses on advertisingstipulated by the legislation of the Russian Federation. The amount of the advertising expenses of the reporting period, which was recognized as the organization completely, will be reflected in accounting opening a debit account 90-2 and the credit of account 44.
5
If it was decided to include in the index only a portion of expenses, write off in the same transaction only part of the costs taken into account. The second option of writing off the advertising expenditure is the act of the performed works or the invoice from the advertising organization. First repel the debt to an advertising firm for the completion of all tasks opening a debit account 44 and the credit of account 60. Next, note the amount of VAT charged on the invoice, opening a debit account 19 and the credit of account 60.

Advice 4: How to deduct office equipment

Almost all businesses use computers, printers, air conditioners and other office equipment. In this regard, in case of failure of this equipment, the question arises of its cancellation. Because office equipment relate to fixed assets, the order of write-off for it will be almost the same as for other fixed assets.
How to deduct office equipment
Instruction
1
Form a Committee of employees of the enterprise, which will deal with the write-off of office equipment and provide the technical conclusion about the condition of the equipment. It is desirable that these employees possessed the appropriate qualifications. The Commission is determined by the order of the head which includes a list of responsible persons and their tasks and activities.
2
Visually inspect the equipment and make an expert opinion of the members of the Commission. This document should be described in detail defects, malfunctions, and breakage of the examined object with a detailed description of and the reasons for their formation, and also notes the possibility of Troubleshooting. If some items of equipment suitable for further use, determined by their current market value and shall be a statement in form M-4 for the adoption of common office equipment to accounting.
3
Complete your act for relief of office equipment unified form OS-4. Specify the data that karakteriziraju object: name, date of initial recognition, year of manufacture, useful life, time of commissioning, original value, accumulated depreciation and its causes. Act approve by signature and company seal.
4
Write off office equipment in accounting. First, you need to write off the original cost of liquidated equipment opening credit subaccount 01.1 "Private fixed assets" and debit the sub-account 01.2 "asset retirement". Write off the accumulated depreciation to the credit of sub-account 01.2 with debit of account 01 "fixed assets depreciation". You must then write off the residual value to reflect the appropriate amount on the debit of sub-account 91.2 "other expenses" in correspondence with subaccount 01.2.

Advice 5: How to write off the cost of the license

Accounting licenses and related costs often raises many questions. There are actually just some of the features in the write-off of license fee and related costs.
How to write off the cost of the license
Instruction
1
The license is a special permit to conduct certain activity, issued by the licensing authority, and a document granting exclusive and non-exclusive rights to use of results of intellectual activity under a licence agreement. Therefore, it is necessary to consider accounting from two perspectives.
2
When obtaining a license to engage in certain activities are charged license fees: 300 rubles - for the consideration of the application for granting licenses and 1000 rubles after its issuance. In addition, costs are incurred for consulting, legal or notary services.
3
Previously, the cost of acquisition of the license belonged to the deferred expenses and were written off during the period of its validity. Federal law "On licensing separate types of activities" No. 99-FZ dated 04 may 2011 found that the licences are issued in perpetuity. So write off the residual value existing on the balance sheet, as well as newly acquired licenses costs at the same time.
4
When accounting for related costs (Advisory, legal and other services) guided by article 272 of the tax code, which provides for the recognition of expenses on the settlement date, the date of presentation of documents to the payroll or the last day of the reporting period.
5
For reflection in financial accounting of costs associated with purchasing, make a posting to the credit of account 51 "Settlement account" in the debit account 60 "Settlements with suppliers and contractors" or 76 "Calculations with different debtors and creditors". Then write off the amount paid to the credit of account 60 or 76 in the debit of accounts: 20 "the Basic manufacture", 25 "General production costs", 26 "General expenses" or 44 "Expenses on sale" - depending on the activity of your company.
6
If we are talking about licenses for the use of non-exclusive rights, that is, software, antivirus, legal bases, etc., used the account 97 "deferred Expenses". Use the following wiring:Dt 60 Kt 51 – reflected the purchase program;Dt 97 Kt 60 – the cost of the license related to the deferrals;Dt 20 (25, 26, 44) Kt 97 – license fee charged to expenses.
7
The moment of recognition of expenses depends on the method established accounting policies. With the accrual method of decommission cost during the term of contract expires in equal portions monthly, and in cash – at the same time.

Advice 6: How to write metal

As a result of physical and moral wear of fixed assets of enterprises are deteriorating, which makes impossible their further use in ongoing activities. In this case, you must arrange cancellation and carry out the dismantling. Write-off disposed asset and of the metalobtained by the disassembly, perform the following way.
How to write metal
Instruction
1
Complete your business transaction to write-off, accounting documents: - the order on appointment of the Commission on write-off of fixed assets;- the act on the recognition of the asset unfit for use;- the order on the asset with the arrival of scrap metal. The act of recognition of the asset unserviceable shall be signed by all members of the Commission for cancellation. On the basis of this document shall be made in order to write off the asset with the arrival of scrap metal.
2
Make accounting records of transactions on the basis of the act on the recognition of the asset unusable:"the Debit of the account 01 "fixed assets" (the subaccount "asset retirement"), the Credit of account 01 (sub-account "fixed assets in operation") - decommissioned original cost of the retired asset"."The debit of account 02 "depreciation of fixed assets", Credit of account 01 (the subaccount "asset retirement") is charged to accumulated depreciation"."The debit of account 91 (a subaccount "asset retirement"), the Loan 01 "fixed assets" (the subaccount "asset retirement") - written off residual value of the object".
3
Make a journal entry for posting of details obtained as a result of the dismantlement of decommissioned fixed asset in case they are useful for use in the production: the Debit of account 10 (sub-accounts "Raw materials"), the Credit of account 91 (sub-account "other income") is considered the arrival of the parts after disassembly of decommissioned fixed asset. The parish should implement at the current market value of these items.
4
Surrendered unusable in its current business activities of metal and parts obtained in the dismantling of the asset. To do this, make a receipt in form M-4. Record the following accounting transactions: "Debit account 10 "Materials" (the subaccount "Raw materials"), the Credit of account 91 (a subaccount "asset retirement") - taken into account the arrival of parts and metal".
5
Arrange the write-off of the metal after its completion in metal. To do this in accounting records: "in the Debit of account 62 "Settlements with suppliers and contractors" the Credit of account 91 (sub-account "other income") - reflects sale of scrap metal"."The debit of account 91 (a subaccount "asset retirement"), the Credit of account 10 "Materials" (the subaccount "other materials") - charged metal and the worthless parts."

Advice 7: How to write off accounts payable in a budget institution

To write off accounts payable debt must be timely. Otherwise, the budgetary institution can be substantial penalties for inaccurate information contained in the financial statements.
How to write off accounts payable in a budget institution
Instruction
1
Find out whether your institutions accounts payable debt. Inventory of property settlements and financial liabilities. Contact your supervisor to ensure that he has approved the composition of the Commission. Check:- the correctness of the calculations with the credit organisations, financial and tax authorities;- the correctness of calculations with off-budget funds;- correctness of calculations with units of enterprises and other state organizations;- the reliability and validity listed on the balance sheet the amounts owed for the theft and shortages.
2
Find out whether you have grounds for writing off accounts payable. They can be:- agreement of the parties;- the replacement of its other obligations;- the offset of counter homogeneous requirements;- circumstances beyond the control of the parties (the publication of the new act of the Agency or the liquidation of the legal entity-creditor);- the expiry of the limitation period.
3
Make the act of cancellation on the basis of the received after verification of all data calculations (form INV-17). Specify in this document, the total amount of debt. The act must be agreed with the chief accountant and the Director of the institution.
4
Write off the debt on the basis of another order of the head. Reflect this transaction in the account 401 01 173 ("Extraordinary income from operations with assets"). Complete your accounting certificate (form 0504833). Reflect the following transactions:Debit XX 302 830 - Credit 401 01 173, where XX is the sub-accounts of the synthetic account.For example, if your institution has a creditor , the debt for communication services, and is grounds for cancellation, it will issue accounting certificate:the Debit 04 302 830 - Credit 401 01 173 where 04 is a sub-account on payment of communication services.
5
In respect of amounts not confirmed due to the expiration of the limitation period, make an entry in the debit Memorandum accounts 20 ("written off the debt, not claimed by creditors"). Produce analytical accounting with the introduction of budget classification codes account for 20 per card (form 0504051).
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