You will need
- Primary documents confirming the purchase of spare parts (invoice, waybill, receipt, expense report).
Surrendered spare part based on the accompanying documents. Complete transfer of parts to the warehouse receipt of order in form M-11. In accounting, you make your posting: the Debit of account 10 "Materials", sub 5 "Spare parts" (spare Parts warehouse), Credit account 60, subaccount 1 "accounts payable" - is considered a spare part for a car at cost. If it is store-bought for cash, the transaction will be as follows: Debit account 10 "Materials", sub 5 "Spare parts" (spare Parts warehouse), the Credit of account 71 "Calculations with accountable persons". Get card inventory, where should be information about what the vehicle purchased the part.
Arrange the transfer of parts in the transport area for the repair car on the basis of memos mechanics. Make a requirement - invoice, which must be signed by the storekeeper and the mechanic. In accounting, complete the wiring: D-t accounts 10 "Materials", sub 5 "Spare parts" (spare Parts shop), the account 10 "Materials", sub 5 "Spare parts" (spare Parts warehouse) - a part is transferred to the traffic section in the subreport to the main mechanics. On the basis of material mechanics report, compiled at the end of the reporting month, write off the cost of spare parts transferred for repair of the vehicle, expenses of auxiliary production posting: D-t accounts 23 "Auxiliary production", kt of account 10 "Materials", sub 5 "Spare parts" (spare Parts shop).
Download all the parts of the carthat have been replaced on the basis of the list of defects compiled by the chief engineer and signed by the members of the Commission on write-off of materials. The statement should be recorded about that replacement part, or disposed of, or accounted for as used. Recording transactions in the accounting records shall be as follows: D-t accounts 10 "Materials-5 "Spare parts" (spare Parts worn out), the account 23 "Auxiliary production" - capitalized worn part. If your organization has handed over the worn out parts in the metal, on the basis of documents issued by the receiving point of scrap, do the wiring: D-t accounts 91.1 "other income", the account 10 "Materials", 5 "Spare parts" (Parts worn).