Упрощенная HTML-версия
66
05.09.2016
Imput VAT are
reflected
19 Imput VAT
60.01 Settlements
with suppliers and
customers
61017
05.09.2016
Debt of transport organiza-
tion for delivery of con-
struction materials
is reflected
10.01 Raw and
auxiliary
materials
60 Settlements with
suppliers and cus-
tomers
30000
06.09.2016
Salary to loaders are
assessed
10.01 Raw and
auxiliary
materials
70 Staff salaries
6000
06.09.2016
Insurance premiums in
funds from the salary of
loaders (30%) are
assessed
10.01 Raw and
auxiliary
materials
69 Social insurance
and service payment
1800
So Table 1 shows that JSC «DEC» acquired materials to the amount of 400 000
rubles including VAT in September 2016. 30000 rubles are paid to Transportation
Company for delivery of materials, also 6000 rubles are paid for work of the loaders,
and insurance premiums in funds were assessed from their salary.
The analysis of the current accounting practices, for receipt of materials in JSC
«DEK», demonstrated that accounting of materials is carried out using account 10
‘Materials’ without using account 15 ‘Storing and acquisition of stocks of materials.’
In the course of the research the following shortcomings in the organization of
the accounting of materials in JSC «DEK» are identified:
1. Primary accounting documents on receipt of materials are made out of time
in the accounting of payments to suppliers of material values;
2. Do not debugged work with suppliers. There are no special supplier lists;
3. Do not carry out quality checks and completeness of materials is not per-
formed in case of their obtaining;
4. There is no schedule of inventories;
5. The provision has not been developed in order of inventories
So, it is revealed that documents on receipt of materials are processed out of
time in accounting of settlings with suppliers as well as the work with suppliers is not
smoothly running. For this reason, it is proposed to organize the work with suppliers
of material in order to improve the accounting of materials in JSC «DEK» [2].
JSC «DEC» is proposed to develop checking rules of the reliability of suppliers
of materials. Procurement Service will need to collect a package of documents relat-
ing the potential supplier at the stage of signing contract on supply of materials (Ta-
ble 2).