The acquisition, storage and issuance of work book forms to employees under the current legislation is the responsibility of the employer. The work book and the insert in it are strict reporting forms, therefore there are some nuances in reflecting their acquisition and issuance to employees in the accounting records.
Necessary
Documents confirming the purchase and payment of strict reporting forms (cash and sales receipt, payment order, consignment note)
Instructions
Step 1
Reflect the arrival of the work book forms and / or inserts in it in the income and expense book for recording work book forms. This book should be drawn up in accordance with the instructions for maintaining work books and stored in the accounting department along with strict reporting forms.
Step 2
Make in accounting, on the basis of documents confirming the receipt and payment of work book forms, the necessary postings: Debit account 10 "Materials", Credit 60 "Settlements with suppliers" - received work book forms; Debit account 19 "VAT on purchased values", Credit accounts 60 "Settlements with suppliers" - VAT presented by the seller is taken into account; Debit of account 006 "Forms of strict reporting" - work books and inserts into it are recorded.
Step 3
Issue a work book form or an insert to it, if necessary, to the employee appointed responsible for maintaining, storing and recording work books at his request to the name of the chief accountant. An employee of the personnel department must reflect the receipt of forms in the book of accounting for the movement of work books and inserts in them in accordance with the instructions for maintaining work books, and also give the employee of the organization a completed document form.
Step 4
Take the application from the employee receiving the work book to deduct the cost of the form (or insert to it) from his salary. In accounting, make the following entries: Debit of account 91-2 "Other expenses", Credit of account 10 "Materials" - the cost of the form used was written off; Debit of account 73 "Settlements with personnel on other operations", Credit of account 91-1 "Other income" - reflects the reimbursement of the cost of the work book form; Debit of account 70 "Payments with personnel for labor", Credit account 73 - reflects the deduction from the employee's salary of the cost of the work book; Credit 006 - written off the strict reporting form.
