Advice 1: As reflected in 1C car rental

The economic activities of enterprises in need of transportation. Today, the leaders of the acquisition of its own fleet and staff of drivers prefer to rent private cars of employees or third party individuals. the rental contract have certain features of their reflection in accounting, including in the 1S.
As reflected in 1C car rental
Under the lease agreement the car owner is paid a fee, which is recognized as income and is taxed on incomes of physical persons (personal income tax) regardless of whether the owner of a vehicle by an employee organization or not. Therefore, when accounting rental car run 1C the following:
- posting of the vehicle;
- write-off of rent for expenses;
- withholding personal income tax from the owner of the car.
Arrange leases documents that will serve as the basis for journal entries:
- the car rental contract;
- the act of acceptance-transmission car.
For operations on the lease use the following account:
20 "Primary production"
25 "General production costs"
26 "General expenses"
44 "Expenses on sale"
68.01 "Settlements on taxes and duties – income tax"
76 "Calculations with different debtors and creditors"
Off-balance Sheet account 001 "Leased fixed assets"
Please note: bills 20, 25, 26 and 44 are applied to write off the cost, so select one that corresponds to the accounting policy of your company.
In the 1C program open the tab "the Operations entered manually" and make a transaction:
Dt 26 (20, 25, 44) CT 76 – accrued rent;
Dt 76 Kt 68.01 – reflects the amount of the withheld personal income tax.
Select the desired line from the directory "counterparts" and specify the lease agreement.
In addition, accounting certificate surrendered car in the debit off-balance account 001 "Leased fixed assets".
To the amount of personal income tax withheld was taken into account when forming the reference 2-pit, open the program 1C "Salary" - "the Data of payroll in an external program". In the tab "personal income tax: the taxes and revenues" select lessor from the directory "Employees", enter the month, date, code and amount of income, then go to "personal income tax: at a rate of 13%" and fill in the necessary lines in the "Estimated tax".
In that case, if the owner of the rented vehicle is not an employee of the organization, make the entries in the directory "Contractors" and "Employees" and enter all his data, not processing of employment through recruitment documents.

Advice 2 : As in 1C, to reflect the rental

If the company receives income from the rental property lease, you must correctly calculate and timely pay taxes. When using the leased property, the organization must include the rental cost in the cost items in accordance with the law.
As in 1C, to reflect the rental
The organization is the lessor every month sends the tenant an invoice for services rendered. Rental charges are calculated in accordance with the agreement signed by both parties in the lease agreement. The income received by the lessor includes in the taxable base for tax calculation.
When leasing premises, the owner pereprodavat tenant of invoices for utilities. The costs of operating and maintaining the premises can be issued a separate invoice as the variable part of the rent.
The company is the lessor makes the invoice in 1C software in the "Documents" section, later in the section "sales Management", and "sales of goods and services." When filling out the document you need to properly choose a company-tenant and fill in the field "Contract".
After carrying out made in the program 1C should be generated accounting entries in the debit account 60 in correspondence with the credit of account 90. If the landlord is a VAT payer, the VAT amount is allocated from income the cancellation of the debit account 90 in credit of account 68 "Settlements with budget".
Receiving payment from the tenant is made in the program 1C document in the "Documents" section, further in "cash Management". When you receive a payment on the account then you select the sub-item "Bank documents". When paying in cash — sub-item "Cash documents".
In the payment document in the program 1C accounting entry is generated:
Debit 51 — the Credit of accounts 60, upon receipt of payment to the Bank account or
Debit 50 — Credit account 60 if you pay by cash.
Enterprise-lessee shall invoice for services received in section 1C "Documents", subsection "Management of procurements" and then "Obtaining goods and services". The document is generated journal entry in the debit of accounts expenditures (44/20/26) in correspondence with credit of account 60.
Organization-the lessee pays for services received. In the program 1C, the payment is reflected by the make Bank/cash document in the section "Documents", then "money Management" and the item "Bank/cash receipts." Document payment in the account of the organization of the tenant is generated journal entry Debit 60 — the Credit account 51/50.
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