Advice 1: How to write off calculator

Calculators purchased and used in the work of almost all organizations and individual entrepreneurs. Purchased counting machine account in the composition of the inventory of the company. Apply for admission to the organization and the expensing of the cost calculator the following.
How to write off calculator
You will need
  • Documents confirming the receipt of the calculator (invoice, waybill, receipt).
Instruction
1
Surrendered calculator after its acquisition on the basis of primary documents. In accounting, make the following Postings: the Debit account 10 "Materials" the subaccount 9 "Inventory and household supplies", Credit of account 60 sub-account 1 "Calculations with suppliers" - account of the receipt of the calculator at actual cost; the Debit 19 "VAT" the Credit of account 60 subaccount 1 "accounts payable" - accounted for VAT on the acquired material.
2
Make a receipt in form M-4, by setting the adding machine item number. Sign the document materially responsible employees.
3
Complete your transfer calculator in operation, amounting to a requirement-waybill in form M-11. In accounting, make the following posting: the Debit of account 26 "General expenses"(debit account 20 "Primary production", 25 "General production costs", 44 "Expenses on sale"), the Credit of account 10 "Materials" the subaccount 9 "Inventory and household supplies".
4
In tax accounting in the calculation of the taxable base for the profit tax, the cost calculator can be found in the composition of other outlays connected with production and sales (in accordance with subparagraph 24 of paragraph 1 of article 264 of the Tax code of the Russian Federation).
5
Download all calculator, obsolete, or unserviceable, making the act of write-off of inventories. A document prepared for that site organization, where he was commissioned. Typically, the write-off of inventories is carried out by a special Commission created by the order Manager.
6
Perform this procedure after the inventory, when they identified other defective material assets so as to write them in a single act issued under the unit or financially responsible person.
Note
Firms operating in USN, can be attributed calculators and other stationery as expenses on a payment date regardless of whether they transferred into operation or not. (Letter of the RF Ministry of Finance dated October 27, 2010 no 03-11-11/284 "On the procedure of write-off of raw materials in production".

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 write off a marriage in 1C

Marriage can be found in the warehouse of the company, and when you return faulty goods by the buyer. Depending on this, in the program "1C: Enterprise" differently you are writing off defective products. This takes into account also the presence of the responsible person and the opportunity to fix the marriage.
How to write off a marriage in 1C
Instruction
1
Run the program "1C: Enterprise". Fill in the document "a Return from the buyer" if the defective product was discovered after implementation. Mark in column "a" of "Marriage". If the marriage was discovered in the warehouse of the enterprise, then issued a document "Release of goods" in which in the column "Number of defective products" is indicated the corresponding number. After that, you create the document "Moving warehouses", if the goods sent to the warehouse for corrections. Fixing a marriage is impossible, the products shall be written off.
2
Sleep marriage in the program "1C: Enterprise" design document "write-off of defective inventories". Check the price of the defective goods, which will be reflected in the account 28 "Marriage in production". If the item can be disassembled, then issued a document "Posting MPZ from a marriage" and specified the value of the materials, which are debited from the account 28.
3
Take some of the costs of marriage with the responsible person. In this case, open the document "other expenses", which specifies the operation type "write-off". Enter the amount and cost of "Marriage in production". Select account 73.02 "payment of compensation for material damage.
4
Check the correct cancellation of marriage in the program "1C: Enterprise". To do this, open accounting. If done correctly, the write-off of defective products from the warehouse will be reflected on credit of account 43 "Finished goods" and the debit of the account 28. After this reflects the posting of materials from the analysis of marriage on the debit of account 10.1 "Raw materials". The month-end closing is carried out by transfer to the debit account 20 "Primary production" of the balance of the loan account 28. The transfer of marriage for correction is reflected on the loan account 10.1 the debit of the account 28.

Advice 4: How to write off WIP

When forming the cost of production and the close of an accounting period it is necessary to carry out the calculation and allocation of the cost of work in progress. Its volume is calculated based on the results of the inventory or documentary method, when evaluating the residues is made on the basis of primary documents.
How to write off WIP
Instruction
1
Determine the volume of work in progress the results of the inventory conducted at the end of the month. The results reflect in the inventory.
2
Calculate the percentage of WIP in its total volume during the accounting period. For this to the cost of work in progress at the beginning of the month, add the cost of the work performed. Divide the value outstanding at the end of months of work by the resulting number.
3
Distribute the sum of direct costs between completed orders and work in progress production prorated percentage of "unfinished" in the total amount of work. To balance the actual amount of direct costs at the beginning of the month add the total amount of actual and direct costs according to accounting data (turnover in the debit account 20 "Primary production") and multiply them to share work in progress at the end of the month.
4
In determining the composition of the expenses reducing taxable income, do not include the costs attributable to work in progress. Their value will be on the balances on account 20 "Primary production" (the account 23 "Auxiliary production", 29 "Service production").
5
Reflect incomplete production in account 46 "Executed stages on incomplete works", if your organization takes into account the costs of the individual phases of work performed.
6
Make accounting entry posting when payment by the customer of each completed stage of the work: Debit 46 Credit of account 90 "Sales". After the object is complete the wiring to write off WIP: the Debit of account 62 "Settlements with buyers and customers", Credit of account 46 "Executed stages on incomplete works".

Advice 5: Where to deduct VAT

Enterprises and organizations subject to value added tax (VAT), you can deduct part of the VAT amount for a certain amount of tax deductions. This procedure will minimize the tax and, consequently, reduce costs of the enterprise.
Where to deduct VAT



The procedure for cancellation of VAT is set by articles 171, 172 of the Tax code of the Russian Federation. Before you write off the VAT, it is necessary to calculate the amount accrued on the advance payment from the buyer and paid to the budget.

If the planned transaction for certain reasons, stated in the supply agreement, did not take place or the agreement was terminated, the supplier may deduct the paid tax and submit documents to the tax office to receive the corresponding deduction. This situation provided by item 5 of article 171 of the Tax code of Russia. In case of making advance payment in cash cancellation is not possible.

In accordance with paragraph 7 of article 171 and Chapter 25 of NK of the Russian organization may write off a certain amount of VAT, set by these regulations, the amount of documented costs made, for example, representation or travel expenses.

The order of write-off of value added tax in case of payment of the purchased goods, executed works or rendered services prescribed in clause 2, article 171, clause 1 of article 172 NK the Russian. This procedure must be carried out with the object of taxation, taken into account and have an invoice for the appropriate amount.

Cancellation of VAT charged on the cost of production and paid by Bank transfer, made in accordance with paragraph 5 of article 171 NK the Russian. The same paragraph provides for the cancellation of VAT in case of return the buyer of the goods for the payment of tax to the budget.

At the conclusion of the supplier of the contract of purchase and sale of property stipulated in the transfer of ownership after payment, receipt of goods is recognised in the accounting for shipping documents to the off-balance account 002 which is designed for safe storage. Paragraph 1 of article 172 NK the Russian Federation provides for the cancellation of VAT by the buyer against the seller of the property at the date of its adoption on the off-balance account.


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