How to take into account the purchase

Instruction
Purchase of goods for free
In this case, the value should be determined according to the market price received after the resale of the goods. Receipt reflect the wiring: D 41 or 15 Kt 98.2 (donations). Upon resale of goods in accounting, the transaction is reflected in the transactions: D 98.2 K 91.1 (other income).
Acquisition as an investment in share capital
This type of purchase of goods should be reflected in the postings: D 41 or 15 K 75.1 (calculations on contributions to the authorized capital).
When applying the organization of the general taxation system, accounting for goods is carried out as follows:
D41 or 15 K60 or 76 - reflects the value of the purchased goods;
D19 K60 or 76 - VAT is accounted for purchased goods;
D68 K19 - the value added tax is deductible.
When applying the simplified taxation system, accounting for goods is optional. But if the accounting is done, then this purchase is displayed by postings:
D41 or 15 K60 or 76 - the cost of the purchased goods, including VAT, is taken into account.
When applying the single tax on imputed income, the organization should reflect the acquisition by posting:
D41 or 15 K60 or 76 - reflects the value of the purchased goods.


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