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

Modernization and repair of machinery and equipment. Economic method

Table 2.16

		Revolutions on accounts
№ п / п	Contents of operation	The main business operations		calculation of tax operations		Amount
		Dt	To	Dt	To
1.	Acquired purchased: A) spare parts for repair purposes; B) details for the modernization of the object	207 202	631 631			7500 5000

№ п / п	Contents of operation	Revolutions on accounts				Amount
		The main business operations		calculation of tax operations
		Dt	To	Dt	To
	A VAT tax credit has been added (at the same time as provisional 1)			641	631	2500
3.	Paid for purchased valuables	631	311			15,000
4.	The purchased parts were used for the modernization of the facility (included in the capital expenditures)	152	202			5000
	Purchased spare parts were used for repair of the facility (included in the expenses of the reporting period)	977	207			7500
6.	Salary is paid to workers engaged in the modernization of the facility	152	661			3700
7.	Insurance premiums and fees related to the payment of wages for modernization and paid at the employer's expense (figure of conditional) are calculated:	152	65			1880
00	Salary paid to workers engaged in repair work	977	661			800
9.	Insurance fees and fees related to the payment of wages for repair work and paid at the employer's expense are calculated (the figure is arbitrary):	977	65			290
10.	Capital expenditures (expenses incurred in connection with modernization) are credited to increase the initial cost of the facility	104	152			10580
eleven.	Expenses incurred in connection with the repair are credited to reduce the financial results of the reporting period	793	977			8590

<< Contents <Prev Next>

Liked? Subscribe to RSS news!
You can also support shram.kiev.ua, press:

It will not be superfluous for your friends to learn this information, share their article with them!

Expand / Collapse

Comments

Commenting on, remember that the content and tone of your message can hurt the feelings of real people, show respect and tolerance to your interlocutors even if you do not share their opinion, your behavior in the conditions of freedom of expression and anonymity provided by the Internet, changes Not only virtual, but also the real world. All comments are hidden from the index, spam is controlled.