In the course of their activities, enterprises use various vehicles, therefore, they are faced with the need to track gasoline costs in tax and accounting. How the fuel and lubricant transactions are reflected depends on how the gasoline was purchased.
Instructions
Step 1
Calculate the required amount of money for the purchase of gasoline within a month. This value depends on the type of vehicle and the planned workload. Issue an order for the company, which will indicate the amounts transferred to certain employees for the report, the frequency of payments and the line for submitting advance reporting.
Step 2
Draw up an expense cash voucher according to Form No. KO-2 when issuing cash, a report on the purchase of gasoline. Reflect in accounting this operation by opening a loan on account 50 "Cashier" and a debit on account 71 "Settlements with accountable persons".
Step 3
Accept an advance report in the form of AO-1 from the employee on time. It must be accompanied by receipts and invoices confirming gasoline consumption. According to clause 1 of article 172 of the Tax Code of the Russian Federation, if the fact of expenses is confirmed by an invoice, then VAT is accepted for deduction, which is reflected on account 19 "VAT". Otherwise, according to clause 6 of PBU 5/01, gasoline must be capitalized at the price indicated on the cash register receipt, including VAT. As a result, the expense is reflected on the credit of account 71 and the debit of account 10.3 "Fuel".
Step 4
Confirm the fact of using up gasoline on the basis of waybills, which are numbered and certified by the seal of the company. To reflect the movement of these documents in the accounting records, a Journeybook is formed according to the form No. 8, which was approved by the Resolution of the State Statistics Committee of the Russian Federation No. 78 of 28.11.1997.
Step 5
Calculate the amount of gasoline that needs to be written off in accordance with the data of the waybills. Write off the fuel used by opening a credit on account 10.3 and a debit on the account that corresponds to the goal of spending on gasoline. So account 20 "Main production", account 26 "General business expenses" or account 40 "Production output" can be used.
