home
 Accounting, auditing
books
Encyclopedia of accounting - Grachev RE
Section II Part 1
|
Encyclopedia of accounting - Grachev RE Section II Part 1
The general scheme of accounting entries on reflection operations donation of fixed assets
Table 2.15
Turnover of accounts |
||||||
№ p / p |
Contents of operation |
The main business operations |
calculation of tax operations |
sum |
||
Dt |
KT |
Dt |
KT |
|||
Write-off of the object with a balance | ||||||
1. |
Pass an object to a new owner (at book value) |
377 |
10 |
40000 |
||
2. |
Debited with the amount of deterioration of the building transferred |
131 |
10 |
30000 |
||
Education losses donation | ||||||
3. |
Accrued tax liability for VAT on the basis of normal value (normal price is equal to the book (residual) value) |
377 |
641 |
8000 |
||
4. |
Recorded losses donation |
442 |
377 |
48000 |
||
Comments
Commenting, keep in mind that the content and the tone of your messages can hurt the feelings of real people, show respect and tolerance to his interlocutors, even if you do not share their opinion, your behavior in terms of freedom of speech and anonymity offered by the Internet, is changing not only virtual, but real world. All comments are hidden from the index, spam control.