Printing is a necessary tool in the activities of every organization or entrepreneur. Stamps can have different purposes: for financial, business, personnel documents, certificates, etc. Therefore, it makes sense to keep their strict balance sheet. As a rule, the cost of printing is low, and the service life is long, and a lot of questions arise as to how to correctly receive it.
Instructions
Step 1
The seal is accepted for accounting as part of inventories, so capitalize it as inventory, i.e. in the debit of account 10 "Materials" of subaccount 9 "Inventory and household accessories" by a credit slip in the form M-4.
Step 2
To reflect in accounting the expense for the purchase of a seal, use also accounts: 51 "Current account", 71 "Settlements with accountable persons", 60 "Settlements with suppliers and contractors", 19 "Value added tax on purchased values", 26 "General business costs". To account for payment to the supplier for making a seal, use the following entries: - Dt 60 Kt 71 - for cash payment; - Dt 60 Kt 51 - for bank transfer.
Step 3
To account for printing as part of inventories, make the following operations: - Dt 10 Kt 60 - amount without VAT; - Dt 19 Kt 60 - amount of VAT In the event that the accompanying documents for printing (invoice, invoice) are not highlighted VAT, the last transaction is not required.
Step 4
After the posting of the seal, it is necessary to transfer it to the responsible person for storage. In accounting, such a transfer is accounted for as commissioning, therefore, issue a bill of lading using the posting: Dt 26 Kt 10 - the cost of printing without VAT (balance sheet).
Step 5
With this operation, write off the costs of manufacturing and purchasing, and the seal itself should be registered indefinitely, so transfer it to the off-balance sheet account MC.04 "Inventory and household accessories in operation." When transferring inventory to operation in the accounting program, the posting is generated automatically, otherwise, write out the accounting statement.
Step 6
When transferring the seal to the director, chief accountant or other employee of the enterprise in whose jurisdiction it will be, be sure to take from him the receipt in the invoice or receipt. This will help in the future to avoid various misunderstandings about the unauthorized use of printing.
