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4.2. The costs connected with the contents and operation of means of transport.

the organisation has three units of means of transport in the property:
The car, VAZ serving administration;
Lorry, GAS № 1, carrying out delivery of consignments to wholesale buyers and in drugstores;
Lorry, GAS № 2, carrying out delivery of consignments to wholesale buyers and in drugstores.
According to a registration policy of the enterprise all costs connected with operation of the car, are distributed between activity kinds to proportionally dale of a gain from realisation of the goods sold by the gross or at retail in a total sum of a gain of the enterprise; the costs connected with operation of lorries are subject to distribution to proportionally share of run of the car in transit of consignments to wholesale buyers or delivery of consignments in drugstores in the general run of the car for a month, defined on the travelling sheets which are made out on each avtomo-bil daily.
Registers under the account and distribution of the costs connected with soderzhani and operation of means of transport, are presented in tables 3.22-3.23. The VAT is presented the enterprise only by the supplier of PETROLEUM PRODUCTS.
On the basis of the registration registers resulted in tables 3, in the account it is necessary to reflect the correspondence of accounts resulted in table 3.24.
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Table 3.22 the Register under the account of costs connected with the contents and operation of means of transport (a code of form УР-14)
Rbl.
№ p/p the Kind of cost Korres-pondentsija of accounts Automobile avtomo-bil VAZ Cargo avtomo-bil № 1 Cargo avtomo-bil № 2

Dt Kt


1. Combustive-lubricating materials, all for a quarter, including: 44/3 10/3 20942 29562 26001
January 44/3 10/3 6905 9819 7224
February 44/3 10/3 6739 9428 8499
March 44/3 10/3 7298 10315 10278 2. Spare parts, all for sq., including: 44/3 10/5 2067 375 620
January 44/3 10/5 1580 0 0
February 44/3 10/5 0 375 0
March 44/3 10/5 487 620 3. Costs for repair by forces hundred-ronnih organisations, all for a quarter, including: 44/3 60 1492 2873 3892
January 44/3 60 0 0 0
February 44/3 60 1492 3892
March 44/3 60 2873 4. Total a total of expenses without the VAT 24501 32810 30513 5. The VAT presented postav-shchikom PETROLEUM PRODUCTS, including 19/3 60 3770 5321 4680
January 19/3 60 1243 1767 1300
February 19/3 60 1213 1697 1530
March 19/3 60 1314 1857 1850
Table 3.23 the Register on distribution of costs connected with the contents and operation of means of transport
(A code of form УР-15)
Rbl. № p/p Month Costs without the VAT

The car the Lorry № 1 Lorry № 2

In total costs (УР-14) the Share of wholesales. % (БС-1) the sum rasho-dov, priho-djashchajasja on wholesale the Share
Roses-nichnyh
About-dazh, % (БС-1) the Sum
rasho-dov,
priho-djashchajasja
On retail of All costs (УР-14) the Share
Run
On wholesale, %
(БС-2) the Sum rasho-dov, priho-djashchajasja on wholesale a run Share on retail, %
(БС-2) the Sum rasho-dov, priho-djashchajasja on break a set-tsu of All rasho-dy
(УР-14) a run Share on wholesale, % (БС-2) the Sum rasho-dov, pri-being gone-shchaja on wholesale a run Share on break a set-tsu, % (БС-2) the Sum rasho-dov, priho-djashchajasja on retail 1. January 8485 43,56 3696 56,44 4789 9819 35,67 3502 64,33 6317 7224 45.73 3304 54.27 3920 2.
Fevr. 8231 45,13 3715 54,87 4516 9803 24,37 2389 75,63 7414 12391 36,29 4497 63,71 7894 3. March 7785 35.67 2777 64,33 5008 13188 36,27 4783 63,73 8405 10898 28.2 3073 71,8 7825 4. 1 kv-l 24501 41,75 10229 58,25 14272 32810 27.89 9151 72,11 23659 30513 27,89 8510 72,11 22003 № p/p the Month of the VAT presented by the supplier of combustive-lubricating materials

The car the Lorry № 1 Lorry № 2

In total sum
The VAT (УР-14) the Share of wholesales. % (БС-1) the VAT sum, priho-djashchajasja on wholesale the Share
Roses-nichnyh
About-dazh, % (БС-1) the VAT Sum, priho-djashchajasja on roses-nitsu of All
The sum
THE VAT
(УР-14) the Share
Run
On wholesale, %
(БС-2) the VAT Sum, priho-djashchajasja on wholesale a run Share on retail, %
(БС-2) the VAT Sum, priho-djashchajasja on break a set-tsu of All the VAT sum (УР-14) a run Share on wholesale, % (БС-2) the VAT Sum, pri-being gone-shchaja on wholesale a run Share on break a set-tsu, % (БС-2) the VAT Sum, priho-djashchajasja on retail 1. January 1243 43,56 541 56,44 702 1767 35,67 630 64,33 1137 1300 45,73 594 54,27 706 2. Fevr. 1213 45,13 547 54,87 666 1697 24,37 414 75,63 1283 1530 36,29 555 63,71 975 3. March 1314 35,67 469 64,33 845 1857 36,27 674 63,73 1183 1850 28,2 522 71,8 1328 4. 1 kv-l 3770 41,75 1574 58.25 2196 5321 27.89 1484 72,11 3837 4680 27,89 1305 72,11 3375 General arch under the VAT Total the VAT concerning wholesale January February March 1 kv-l Total the VAT, January concerning retail February March of 1 kv-l 1766 1516 1664 4363 2544 2924 3357 9408
Table 3.24 Accounting postings on reflexion in the account of results of distribution of costs on use and the contents of the transport
Means and the sums of the VAT concerning given costs
№ p/p the Contents of operation Korresponden-tsija of accounts the Sum, rbl.

Dt Kt January fev-ral March of 1 kv-l 1. The share of costs for use and the contents is carried in costs for sale on wholesale trade has laid down-kovogo the car (УР-15) 44/1 44/3 3696 3715 2777 10229 2. The share of costs for use and the car contents (УР-15) 44/2 44/3 4789 4516 5008 14272 3 is carried in costs for sale on retail trade. The share of costs for use and the contents gru-zovogo the car № 1 (УР-15) 44/1 44/3 3502 2389 4783 9151 4 is carried in costs for sale on wholesale trade. The share of costs for use and the lorry contents № 1 (УР-15) 44/2 44/3 6317 7414 8405 23659 5 is carried in costs for sale on retail trade. The share of costs for use and the contents gru-zovogo the car № 2 (УР-15) 44/1 44/3 3304 4497 3073 8510 6 is carried in costs for sale on wholesale trade. The share of costs for use and the lorry contents № 2 (УР-15) 44/2 44/3 3920 7894 7825 22003 7 is carried in costs for sale on retail trade. Starts to the VAT deduction, a floor-chennyj from suppliers of PETROLEUM PRODUCTS regarding the costs carried to wholesale trade by the 68/VAT 19/3 1766 1516 1664 4363 9. Joins in costs for the VAT sale, received from suppliers of PETROLEUM PRODUCTS regarding the costs carried to retail trade 44/2 19/3 2544 2924 3357 9408
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A source: Pizhun Zoe Aleksandrovna. the ACCOUNT In the conditions of APPLICATION of VARIOUS SYSTEMS of the TAXATION of the ENTERPRISE. 2007

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