Advice 1: How to print debit

Printing is an essential tool in the activities of each organization or entrepreneur. Print can have different purposes: for financial, economic, personnel documents, certificates etc. So it makes sense to conduct a strict balance sheet accounting. As a rule, the cost of printing is low, and the service life is long, and a lot of questions, how to enter in the books.
How to print debit
Instruction
1
Printing taken to account in the composition of inventories, and therefore surrendered it as stock, ie in the debit account 10 "Materials" subaccounts 9 "Inventory and household supplies" purchase order, form M-4.
2
For the accounting of expenditure on the purchase print use the statement: 51 "Settlement account", 71 "Calculations with accountable persons", 60 "Calculations with suppliers and contractors", 19 "the value-added Tax on the acquired values", 26 "General expenses". To post the payment to the supplier for the manufacture of printing, use the transaction - Dt 60 Kt 71 – in case of cash payment;- Dt 60 Kt 51 – wire transfer.
3
To account for printing in the composition of the inventory make:- Dt 10 Kt 60 – the amount without VAT;- Dt 19 60 CT - VAT.In that case, if the accompanying documents to print (invoice, waybill) is not selected VAT, the last operation is not required.
4
After the posting of the press should pass it to the person in charge for safekeeping. In accounting, this transfer is recorded as commissioning, so complete your requirement-invoice using transaction:Dt 26 Kt 10 – the cost of printing without VAT (book).
5
This operation write off the cost of manufacture and purchase, and the seal itself must be in the account indefinitely, so move it to off-balance account YAC.04 "tools and household utensils to use." When transferring equipment into operation in the accounting program the wiring generated automatically, otherwise write accounting certificate.
6
When you transfer the print to the Director, chief accountant or another employee of the company, which it will be, be sure to take him for his signature in receipt of the invoice or receipt. This will help to avoid further confusion about the unauthorized use of a seal.

Advice 2 : How to capitalize the program

At present, almost all organizations by the nature of its activities using various software. It can be used for the purposes of the human resources and accounting, automation of production and trade, or regulation of management activities. Despite the wide distribution of programs, a lot of businesses are faced with many challenges in order of their capitalization in accounting.
How to capitalize the program
Instruction
1
Determine what rights the company received for purchased software. Depends on how it will impact their purchase and use in accounting. Distinguish between exclusive and non exclusive rights. Exclusive rights mean that the company has the right to use and disseminate the program. If the software is acquired under agreement of sale, then there are non-exclusive rights to it.
2
Purchase the program, which does not occur exclusive rights according to the PP. 26 paragraph 2 article 149 of the Tax code of the Russian Federation. Reflect payment for the right to use the software as opening a debit account 60 "accounts payable" and credit of account 51 "Settlement accounts". Take payments for prepaid expenses which will need to be written off over the term of the license agreement.
3
For this posting the program, go to the debit of the account "prepaid Expenses" in correspondence with account 60. Then write off these expenses in equal installments on the debit of account 26 "General expenses" or 44 "Expenses on sale" an appeal to the credit of account 97.
4
Take software intangible objects in that case, if after its purchase, the company gets exclusive rights and it meets the requirements of PBU 14/2007.
5
Surrendered the program cost less than 20 thousand rubles a part of the cost at the same time. Write-off of expenses made opening the debit of account 08 "Investments in non-current assets" and credit of account 60. If you purchase several softwares and each of them costs less than 20 thousand rubles, and consider them separately in order to produce a one-time write-off.
6
Take the software cost more than 20 thousand rubles intangible assets. Write off the cost of the debit of account 04 "Intangible assets" with the correspondence with account 08. Conduct monthly depreciation program account 05 "depreciation of intangible assets".

Advice 3 : How to easily monitor

Monitor is one of the main parts of a personal computer. His replacement may be due to the failure or due to obsolescence. Each case has its peculiarities of capitalization of the monitor you purchase for your organization.
How to easily monitor
You will need
  • - primary documents confirming the purchase of the monitor (invoice and waybill).
Instruction
1
Make accounting the following transactions when a new monitor if your organization has purchased it to replace the failed one: - Debit of account 10 "Materials" the Credit of accounts 60 "Calculations with suppliers" - is considered the purchase of a monitor (as a spare part for the repair of the computer);- the Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" - reflects the VAT.
2
Write off the cost of the monitor to the cost, as the cost of repairs of a fixed asset: Debit account 20 "Primary production" (or debit 25,26,44 account depending on in which division of the organization was its replacement), the Credit of account 10 "Materials" is debited the cost of spare parts (the monitor) for computer repair.
3
Follow in the accounting records the following transactions when a new monitor if your organization has purchased it to upgrade instead of obsolete: - Debit of account 08 "Investments in non-current assets", Credit of account 60 "Calculations with suppliers" - capitalized new monitor;- Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" - VAT is reflected in its acquisition.
4
Relate to other expenses the cost of the obsolete monitor, making the following transactions: the Debit account 01.2 "fixed assets", credited 01.1 - considered disposal of the outdated monitor at cost; the Debit of account 02 "depreciation", Credit account 01.2 - takes into account the amortization of the old monitor;- Debit account 91.2 "other expenses" Credit account 01.2 - decommissioned old monitor on the residual value.
5
Reflect in accounting the replacement of the monitor: 01.1 Debit account"fixed assets", Credit of account 08 "Investments in non-current assets" - reflected the replacement of obsolete monitor to the new model.

Advice 4 : How to capitalize a license

License – a document confirming permission to carry out a particular activity. When buying the organization shall bear the costs that should be reflected in accounting and tax accounting.
How to capitalize a license
Instruction
1
Surrendered the license after its receipt on the basis of supporting documents for the actual cost of the specified in those documents. If, in accordance with PBU 14/2007 purchased license can be assigned to intangible assets (according to the term of use and its value), then when posting make accounting entries: Debit 08-5 "intangible assets", Credit of account 60 "Calculations with suppliers" (76 "Calculations with different debtors and creditors"). Take in debit 08-5 all costs associated with the acquisition of the license. Then do the posting: the Debit of account 04 "Intangible assets", credited to 08-5 "intangible assets" are capitalized license. Fill in the registration card of an intangible asset. Monthly write off part of the cost of the license for other costs associated with production and sales, using the depreciation posting: the Debit 26 "General expenses", Credit 05 "depreciation of intangible assets".
2
Include the license cost and the cost of its acquisition part of General expenses, if it cannot be attributed to intangible asset due to the absence of signs, certain in PBU 14/2007. In accounting, you make your posting: the Debit of account 26 "General expenses" Credit account 60 "Calculations with suppliers" (76 "Calculations with different debtors and creditors"). In the tax accounting costs for the purchase of a license take it to the other expenses of the organization connected with production and realization. They will reduce the tax base on the profit for the accounting period.
3
If your organization is implementing the activities for which licensing revoked by law No. 99-FZ, you will probably remain "nadopasana" the cost of the license. Make a posting in accounting: Debit 91-2 "miscellaneous costs" Credit 97 "deferred Expenses" written off the remaining value. In the tax records at a time take this amount to the other expenses of the organization.
Note
Approve the accounting policies organization the order of write-off of licensing costs.
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