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")".
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".
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.