The key point in the company is accounting, which reflects the activities of the company, helps to optimize work and determine the parameters of financial security. When an enterprise carries out the carriage of passengers, baggage or cargo in the accounting department, transport services are reflected depending on the terms of the contract with counterparties and on the basis of the Methodological Instructions determined by Order No. 119n of the Ministry of Finance of the Russian Federation of December 28, 2001.
Instructions
Step 1
Analyze the accounting policy of the enterprise and the terms of the contract for the provision of transport services. Based on these documents, the method of reflecting this activity in accounting is selected. Transport services can be included in the price of the shipped goods or act as a separate payment for transportation.
Step 2
Determine the company's revenue upon shipment if the buyer pays for transport services together with the cost of the goods. Reflect the profit in accounting, according to the amount of the contract, on the day of issuing settlement documents to the customer upon completion of the provision of transport services. In this case, a debit is opened on account 62 "Settlements with customers and customers" and a credit on account 90 "Sales".
Step 3
Write off the costs of transportation on the debit of account 90 and credit of account 20 "Main production", and reflect the financial result from the performance of the service on the debit of account 90 and credit of account 99 "Losses and profits".
Step 4
Calculate the proceeds from transportation upon payment for the performed service. In this case, the costs of transport services are reflected by opening a debit on account 45 "Shipped goods" and a credit on account 20. After payment is received, open a debit on accounts 50, 51 or 52, depending on the method of receipt and currency of the proceeds and a credit on account 62, then reflect the amount of payment received in the debit of account 62 and credit of account 90. Sum up the financial result by opening a debit on account 90 and a credit on account 99.
Step 5
Highlight the shipping costs, which are incurred for shipping and are paid by the customer separately, on a separate invoice line. Transport costs in this case must be confirmed by primary documentation.
Step 6
Reflect the company's expenses for this operation on the debit of account 62 and the opening of the subaccount "Settlements with the transport company" on the credit of account 60. Next, post the debit of the subaccount of account 60 to the credit of account 51 to reflect the payment for services. Enter the received amount of reimbursement of transport services on the debit of account 51 and credit of account 62.
