Services are custom-made work provided by third parties without the use of their own manufactured products. These services include: transport, repair and construction, legal, banking, brokerage services, communication services and others. Also, rent of premises, transport, etc. can be attributed to this category. These services relate to expenses and are taken into account in the reporting period when they were actually carried out (paragraph 18 of PBU 10/99), and not when paid.
Instructions
Step 1
Based on the documents confirming the provision of services by a third-party organization, reflect the amount of expenses by making the following entry: D20 "Main production" or 25 "General production costs" or 46 "Sales costs" K60 "Settlements with suppliers" or 76 "Settlements with debtors and creditors ".
Step 2
Next, reflect the amount of VAT on services rendered: D19 "VAT on purchased values" K60 or 76.
Step 3
Then you should show for deduction the amount of VAT on the services provided. To do this, make the following entries: D68 "Calculations of taxes and fees" K19 "VAT on purchased values".
Step 4
In order to write off the cost of services, you need to make an entry: D90 "Sales" K20 or 25 or 46.
Step 5
After payment for services, the following entry should be made in accounting: D60 "Settlements with suppliers" or 76 "Settlements with debtors and creditors" K50 "Cashier" or 51 "Settlement accounts" or 71 "Settlements with accountable persons".
