Calculators are purchased and used by almost all organizations and individual entrepreneurs. The purchased calculating machine is taken into account as part of the company's inventories. Register the admission to the organization and the write-off of the cost of the calculator as follows.
Necessary
Documents confirming the receipt of the calculator (invoice, delivery note, sales receipt)
Instructions
Step 1
Capitalize the calculator after purchasing it on the basis of primary documents. In accounting, make the following entries: - Debit account 10 "Materials" subaccount 9 "Inventory and household accessories", Credit account 60 subaccount 1 "Settlements with suppliers" - taken into account the receipt of the calculator at the actual cost; - Debit 19 "VAT", Account credit 60 subaccount 1 "Settlements with suppliers" - VAT included on purchased materials.
Step 2
Draw up a receipt slip in the M-4 form, assigning a nomenclature number to the counting machine. Sign the prepared document with the responsible employees.
Step 3
Execute the handover of the calculator into operation by drawing up a bill of lading in the form of M-11. In accounting, make the following entry: - Debit account 26 "General expenses" (debit account 20 "Main production", 25 "General production costs", 44 "Sales costs"), Credit account 10 "Materials" subaccount 9 "Inventory and household accessories".
Step 4
In tax accounting, when calculating the taxable base for tax profit, write off the cost of the calculator as part of other expenses related to production and sale (in accordance with subparagraph 24 of paragraph 1 of Article 264 of the Tax Code of the Russian Federation).
Step 5
Write off a calculator that has served its life or is out of order by drawing up an act of writing off inventories. The document is drawn up for the section of the organization where it was transferred to operation. Usually, the write-off of inventories is carried out by a special commission created by order of the head.
Step 6
Perform this procedure after the inventory, when other out-of-order material assets are identified in order to write them off in one act, drawn up for the unit or the materially responsible person.
