Advice 1: How to write off spare parts

Purchase of spare parts for repair of cars which are on balance of the organization, refers to the cost of maintenance and operation of fixed assets. The cancellation of their actual cost in the other expenses made in the tax period when they were made.
How to write off spare parts
Instruction
1
Surrendered spare parts to cars received by the organization on the basis of bill of lading, invoices, if they were purchased for clearing, or on the basis of the sales receipt, if you bought them at the store for cash. Make a receipt in form M-4, signed by the storekeeper. In accounting, posting to the posting of the parts is this: "the Debit account 10-5 "Spare parts", 60-1 account Credit "Calculations with suppliers" (71 "Calculations with accountable persons")".
2
Pass spare parts to repair the vehicles in the transport area. Complete your requirement-waybill in form M-11. The document must be signed by the storekeeper and the mechanic of the area, which at the end of the month is required to prepare material report on the use of materials and the act of repair. The act specifies on what type of vehicle consumed spare parts. The document is signed by the Commission on write-off of materials, appointed by order of the Director. On the basis of material report and the act of car repair, take the cost of spare parts transferred to transport sector, maintenance costs of auxiliary production posting: "Debit account 23 "Auxiliary production", Credit account 10-5 "Spare parts".
3
Make worn out spare parts on the basis of the list of defects and act to repair the car. Give them to the warehouse requirement-waybill in form M-11, if the Commission decided to "let' em just in case, can repair." If practical, the management has decided to take the unusable parts as scrap metal, then first take their cost debited to the account 10-6 "other materials" for the price of scrap. On the basis of invoice and documents of point of reception of scrap metal will create a retirement posting: "Debit 91-1 "other incomes", the Credit 10-6 "other materials". If worn parts decided "to throw", then the documents for the write-off should be marked that they are thrown away.

Advice 2: How to make a receipt

The commodity receipt is a document issued by the seller confirming the fact of payment and sales. Standardized format of such a document does not exist. Commodity check is necessary to protect the rights of consumers or to confirm costs. At the wrong time of entering the goods receiptand it will be considered invalid. So you need to know the rules for the registration of commodity check.
A blank sales receipt for entrepreneurs
You will need
  • Receipt
Instruction
1
The commodity receipt is issued at the time of payment of the goods or services.
When making commercial check, you must specify its serial number and date of issue.
2
Next, you should fill in the data about the seller: name of owner, individually or the name of the organization; OGRN and the date of issuance; number of certificate of registration and its date of issue. When completing these data, the commodity receipt is valid without printing.
3
Next, enter the name of the goods or services, quantity, price and amount.
When making commercial checkand never use a generic phrase. For example, do not write: "Purchased fishing equipment in the amount of 1100 rubles." Each product is necessary to enter separately, for example: "a spinner for fishing rod 5 pieces for the price of 10 rubles; line 5 pieces of 10 roubles; fishing rod 1 piece at the price of 1000 rubles."
4
At the end of the document indicates the total amount on the document and put the signature of the responsible person. Printing when making commercial checkand set is not necessary if all columns of the document are filled.
5
To store the commodity check should be for the entire period for which the guarantee is given on the purchased product or service. The commodity receipt is the primary document, and therefore, the shelf life for it organizations is 5 years.

Advice 3: How to write off the goods on samples

In most retail stores on the shelves are samples of goods. In the perfume shops, for example, is the so-called "probes", which are not for sale. However they cost a certain amount, but because of their sale and consumption should be reflected in accounting documents.
How to write off the goods on samples
Instruction
1
Product samples can be donated to selling agents, or just put on the shelves. Accounting firms such samples must be reflected on the account 41 "Goods", and they need to open a separate sub-account.
2
The transfer of free samples on the invoice for the goods on the side complete the form NМ-15. Costs as the cost of donated samples for accounting purposes are recognized as other costs. In accounting other expenses reflect under the debit of account 91 "other incomes and expenses", subaccount 91-2 "miscellaneous costs" in correspondence with credit of account 41/samples.
3
If samples of products are not transferable and are written off to the tasting, for example, will issue an invoice for the form TORG-13 internal movement of goods. It is signed by the storekeeper and by the seller or another person who will give out samples of the product to the visitors for tasting. Cancellation of products used with accountable persons conducting the tasting, as well as with accounts of goods is carried out on the basis of a separate act with all the mandatory details.
4
Follow now to figure out how to reflect the write-off of samples for the purposes of taxation. Unfortunately, the cost of samplestransferred to a party not recognized for tax purposes and can not reduce taxable income, so it does not apply to advertising costs. The cost of the tasting is recognized in the period when they were conducted, and are normalized advertising expenses of the reporting (tax) period, if their amount does not exceed 1 percent of revenues.
5
The tax code provides for the calculation and payment of VAT on donated goods, so the samples also fall under this category and the tax they must be paid based on the cost of similar products.
6
When transferring samples to the party documents for the transfer of samples shall be in accordance with the agreement with the future buyer. This may be a contract of supply of samples and preliminary contract. In addition, the transfer of samples can be made and without a contract – it is sufficient to execute all other primary documents for the transfer and receipt of samples. In this case, the internal documents of the seller should specify the justification of the transfer.

Advice 4: How to write off a parts car

If the balance of your organization, you have the cars, then inevitably the cost of their maintenance and service. To account for and write off of parts for repair of vehicle in the following manner.
How to write off a parts car
You will need
  • Primary documents confirming the purchase of spare parts (invoice, waybill, receipt, expense report).
Instruction
1
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.
2
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).
3
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).
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