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 : How to reflect in accounting 1C

At present, almost all organizations use personal computers and various specialized software. The most popular among them is the program "1C: Enterprise", which facilitates the process of bookkeeping. However, many face difficulties in the reflection of the process of acquisition and maintenance of computer software in accounting and tax accounting.
How to reflect in accounting 1C
Recognize the cost of acquisition of the program "1C: Enterprise" as expenses on ordinary types of activities. In some cases, associated with the acquisition of the product by the author's contract, under which receives the exclusive rights to the software, these costs are recorded as intangible assets and carried out in accordance with PBU 14/2000. However, this case cannot be attributed to the use of 1C as it is bought on the basis of the contract of sale or agreement to transfer non-exclusive rights.
Define the order of accounting program 1C on the basis of the terms of the contract about payment. If the acquisition program is a one-time payment, the costs are reflected in prepaid expenses and deducted in installments over the entire period of use of the application. For this form the credit account 51 "Settlement accounts" and debit of account 97 "deferrals". 1C, specifies in the contract the life of the program. Should the total value of applications divided by the number of specified months. The resulting value is debited to the debit of account 26 "General expenses" or 20 "Primary production" in correspondence with account 97.
Reflect in accounting the cost of updating the programs of 1S. The costs of this operation are recognized in the period when incurred. For this form the credit account 60 "Settlements with suppliers and contractors" and the debit account 26 or 20. If there was a software update shell, for example, purchased the network version of 1C program, the cost of this operation shall be charged to the 97 and is charged monthly on the account 26.
Accept for deduction the amount of VAT paid the company after the acquisition of 1C, for the period when I was buying reflected in the account 97. In this case, you must submit an invoice with the amount of VAT charged and the fact that the program used to conduct operations subject to VAT.

Advice 3 : How to complete the act of acceptance-transfer of fixed assets

For registration and accounting of proceeds or disposal of fixed assets in the enterprise is filled with the act of transfer and acceptance form number OS-1. From true populate it with data depends on the correct calculation of income tax and tax on property of the company. In this connection it is necessary to carefully approach the registration act.
How to complete the act of acceptance-transfer of fixed assets
You will need
  • - the form №OS-1.
Complete the first page of the act of acceptance-transfer of the asset. Enter the first data about the organization-the deliverer-recipient: full name, INN and KPP code, address of registration. Note the basis for the preparation of the report, which can be represented by a contract of sale, invoice or account. Right on the first page has a table that fills only the transmitting side. If the OS is new, these fields are blank.
Make a certificate-confirmation, if the company transferring the asset uses a special tax regime and are not determined by the depreciation group. It specifies the group in which the number of receive OS.
Complete the information in section 1 of the act form number OS-1. It is populated only by the transferring party. Enter the actual operation period, which is calculated from the day of introducing the asset into operation the first owner. Check accrued during this period the amount of depreciation and note the General useful life. In the end egged and paid the residual contractual value of the asset.
Specify information about the object of the asset on the date of registration in accounting of the host country. This is filled in section 2 of the act. Specify the cost object and select a method of depreciation. Then fill in the brief individual characteristic of fixed asset object.
Record the findings of the Commission on acceptance-transfer of the asset to the third page of the act form number OS-1. Specify whether the object to specifications, and list the points that need improvement. Sign the document, signed by all members of the Commission and seal of the parties.
Put on the first page of act FA-1 a note that there are no differences between tax and accounting. Otherwise, you need to make an extra form with data for the tax. This is necessary because in the act include data only for accounting, which may not always be taken for calculating taxes.

Advice 4 : 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.
Is the advice useful?