Inventories (hereinafter referred to as goods and materials) and inventories (hereinafter referred to as inventories), to which the organization does not have ownership, are recorded on off-balance sheet accounts. The reality of accounting objects must be confirmed by primary documents, and the assessment of inventory and inventory items must correspond to their physical condition. Analytical accounting for off-balance sheet accounts can be carried out by counterparties, by types of goods and materials and inventories, by storage locations.
Instructions
Step 1
Goods and materials accepted for safekeeping are debited from off-balance sheet account 002 at the time of the transfer to the organization of ownership. The basis is the contract for the purchase of goods and materials. After writing off the off-balance sheet account 002, goods and materials must be reflected on the balance sheet of the organization. When the building materials of the customer are reflected on the off-balance sheet account 002, the contractor, as the materials are used, provides the customer with a corresponding report. After approval of the report by the customer, the contractor organization writes off the materials from off-balance sheet account 002. Upon completion of the construction, the contractor may not use some of these materials. In case of return to the customer, the materials are debited from the off-balance sheet account 002 by posting to the credit of account 002. If the materials remain with the contractor, the materials must be sold.
Step 2
The off-balance sheet account 003 takes into account the materials and raw materials of the customer that were not paid by the manufacturer and accepted for processing. Writing off materials from off-balance sheet account 003 is made by posting to the credit of account 003 on the basis of a report on the consumption of materials. The report must be signed by all members of the commission approved by the order of the organization.
Step 3
The cost of the leased inventories is subject to write-off as expenses at the time of signing with the lessee of the act of acceptance and transfer of property. Accounting for the movement of such assets must be organized on off-balance sheet account 012. Materials are written off from off-balance sheet account 012 at the end of the lease term by posting on the credit of account 012.
Step 4
On the off-balance sheet account 013, the inventories are taken into account, used in the manufacture of various experimental devices for carrying out research or development and technological work on the topic (contract). After the dismantling of the experimental devices, the inventories are written off from the off-balance account 013, and the materials that can be used are reflected on the balance sheet of the organization at market value as of the date of acceptance for accounting on the basis of the primary accounting document.
