Encyclopedia of Accounting - Gracheva R.E. Section II P.1

Sale of buildings, structures on terms of subsequent payment

Table 2.10.

		Revolutions on accounts
№ п / п	Contents of operation	Basic economic operations		Tax settlements transactions		Amount
		D-t	To	D-t	To
1.	The object was transferred to the buyer at the cost specified in the contract (the selling price of the object plus VAT)	361	742			100800
2.	Tax liabilities for VAT in connection with the transfer of the object to the buyer (posting simultaneously with posting 1)			742	641	16800
3.	The object is written off in the realization for the residual (balance) cost	972	103			70000
4.	The amount of depreciation of the building is written off	131	103			10000
5.	The income from the sale of the property is recognized as the income of the reporting period	742	793			84,000
6.	The cost price of the realized object is written off for the reduction of revenues of the reporting period	793	972			70000
7.	Accrued profit from the sale of the building	793	44			14,000
8.	Received payment from the buyer	311	361			100800

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