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.
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.
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.
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).
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.
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.