- primary documents confirming the purchase of spare parts (invoice, waybill, receipt, expense report).
Oprihoduyte part on the basis of supporting documents.Arrange the transmission parts to the warehouse receipt voucher in the form of M-11.In accounting, do the wiring: Debit Account 10 "Materials", 5 sub-account "Spare parts" (Parts in stock) loan account 60 subaccount 1 "Accounts payable" - considered a spare part for a car at cost.If it is purchased in the store for cash, wiring is as follows: Debit Account 10 "Materials", 5 sub-account "Spare parts" (Parts in stock), Credit Account 71 "Settlements with accountable persons".Get a card inventory accounting, which should have information about what to car was purchased spare .
Arrange transmission parts in the tr
ansport section to repair car based on the mechanics of the memo.Make a claim - the invoice, which must sign the storekeeper and the mechanic.In accounting, complete your posting: Dt account 10 "Materials" the subaccount 5 "Spare parts" (spare parts in the shop), Kt of account 10 "Materials" the subaccount 5 "Spare parts" (Parts in stock) - spare transferred to the transport section in accountability chief mechanic.Based on the financial report mechanics, drawn up at the end of the reporting month, write off the cost of spare parts, transferred to repair car , in expenses of auxiliary production wiring: Dt account 23 "Auxiliary production", Kt of account 10 "Materials" the subaccount 5"Spare parts" (spare parts in the shop).
Download all spare car , the replaced new, based on the damage report compiled by chief mechanic and signed by members of the commission write-off materials.The statements must be recorded that the spare part or disposed of, or comes as worn.Record postings in accounting should be as follows: Dt account 10 "Materials, a 5-by" spare parts "(Parts worn), KT accounts 23" Auxiliary production "- capitalized worn spare .If your organization has passed the worn parts in metal, on the basis of documents issued by point of acceptance of scrap, do the wiring: Dt account 91.1 "Other income", Kt of account 10 "Materials", with the account 5 "spare parts" (Parts worn).
- Accounting parts
- Accounting parts