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Encyclopedia of accounting - Grachev RE Section II Part 1

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Acquisition of fixed assets through an accountable person, provided he or she is accountable only for the fact of the payment provider

Features of such transactions on the accounts laid down in the specifics of their actual implementation. Simply put, the approach to integration is not a new one: if the accountable person is a "piece of paper", which is certified by the fact of monetary payment (receipt), and there is no "paper", which would certify the fact of the transfer (in exchange for this payment) of assets out of the hands hands (invoice) - the accounting entries and must comply with these events. Payment Report - is also a record. In the end, everyone should understand: the person accountable only performs the tasks entrusted to it. That is, if the employee give the company the money for the purchase of certain assets and at the same time do not give power of attorney to receive them on behalf of the enterprise - is accountable only person responsible for the proper use of funds entrusted to him. In this case, the confirmation of receipt of such use would be on making these funds in cash enterprise-seller. The task is not complete, because, in fact, receiving no assets that person is not charging.

The diagram below (Table 2.6), we consider a sequence of such operations, provided that the accountable person has been instructed to carry out only payment to the supplier. For example, an enterprise-seller can not immediately transfer to the purchaser paid them assets, as these assets require of installation and commissioning, in accordance with the organizational specifics (which will operate the equipment) that can be performed only at the production facilities of the seller. Consequently, it takes time. And at the end of the work any of materially responsible persons (not to be confused with accountable as accountable to them can be called only after receipt of funds of an entity), such as the manager for the supply may, after receipt of your enterprise the power of attorney to receive these already paid through an accountable person, the assets of the company. In this case payments for additional work may be carried out between the companies alone and in non-cash form. Not excluded, and the second option: an accountable person contributes money to the seller's cashier for further work together with payment of half the cost of the asset is ready for use. Some postings in both cases, of course, will be different, but in general the formation of the initial cost is not significantly affected; and here and there the same amount will meet on account of capital investment. Even elements are different costs. The difference - only in the forms of settlement. So if we for example (Table 2.6) have the first version of the calculations, and not the second, it is not because the second is not allowed or not possible, but only because we felt like it.

Table 2.6

№ p / p

Contents of operation

Turnover of accounts

sum

The main business operations

calculation of tax operations

Dt

KT

Dt

KT

1.

Issued advance accountable person

372

301

35000

2.

Adopted advance report on payment for the purchase is not yet ready for use in these conditions and are not delivered at the disposal of the enterprise object (to the expense report has put the person accountable only to receipt of payment and are not accompanied by a document of receipt (bill)

371

372

24000

3.

Accrued tax credit in connection with the prepayment of future acquisitions (the wiring harness at the same time 2)

644

631

4000

4.

Expenses incurred in connection with the acquisition of the object and reflected the accountable person in the same expense report based on the transmitted to the accounting of primary documents, enlisted in the capital expenditure

15

372

4500

5.

Accrued tax credit for VAT on costs incurred by that accompanies the purchase of the object (the wiring harness at the same time 3)

641

372

900

6.

The residue was issued under the report and not confirmed by documents certified by the fact that the costs incurred funds returned accountable person in cash

301

372

5600

7.

Obtained from the suppliers ready to use object with its value increased by the amount of work carried out by the seller to bring it to a state in which the asset is considered suitable for use under the conditions of the enterprise *

15

631

25800

8.

Previously accrued (in connection with the advance payment through an accountable person) a tax credit under the VAT is recognized in the calculation of the budget

641

644

4000

9.

Assessed additional tax credit for VAT on the cost of the acquired object, established in connection with the additional works seller

641

631

1160

10.

It paid the supplier for the fulfillment of their extra work (in Vol. H. Of VAT)

631

311

6960

eleven.

Calculations supplier closed due to a previously issued an advance **

631

371

24000

12.

Signed certificate for performance of the transport service organization that provided services for the delivery of the purchased object to the place of future operation (the sum of the cost of those services)

15

631

700

13.

Accrued tax credit for the value of the received transportation services (based on the tax bill)

641

631

140

14.

Paid transport organization for performance of work upon delivery of the purchased object to the location where the

631

311

840

15.

Acquired object is commissioned and will be credited to the property and equipment at historical (actual) cost generated at this time on the account 15

10

15

31000

* Cost object unprepared - 20,000 USD, the cost of works on finishing - 5800 UAH. Consequently, the cost of ready-to-life of the asset is equal to 25,800 USD. Accordingly, the VAT on the cost of 5160, t. E. 4000 + 1160.

** This refers to advances to suppliers paid by an accountable person who sent him the advance, thus justifying its derived from the cash register, an advance on account. This situation is interesting because we are talking about two different kinds of advances issued by the company: the advance accountable person and advances to suppliers. On the other hand, it is interesting that we are talking about the same cash, but they are granted for different purposes. This should be a two-pronged experience that does not make a mess in the account. The postings in accounting are carried out exclusively in the order in which the events occurred (operations) certified by them.


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