In which subaccount is the railway tariff taken into account?

In which subaccount is the railway tariff taken into account?

Note: 50 rubles VAT cannot be presented to the budget, since the amount difference of 250 rubles on equipment installed before the moment of its determination cannot be attributed to account 01 “Fixed assets”, but is reflected in the debit of account 91/2 “Other income and expenses" subaccount "Other expenses".
The total difference reflected on account 16 “Deviation in the cost of material assets” in the amount of 500 rubles is equally divided between the balance of equipment for installation, taken into account on account 07 “Equipment for installation” and already installed. Important

Debit 07 Credit 16 - 250 rub. — the amount difference is written off; Debit 91.2 “Other expenses” Credit 16 - 250 rub. — the amount difference is written off. In this case, a positive total difference was formed.

If the ruble exchange rate on the day of payment for goods were higher than on the day of capitalization, then the amount difference would be negative.


In fact, it makes no sense to declare, say, a picture hanging in the office or a flower pot standing there as a means of labor. With the entry into force on January 1, 2001 of the Order of the Ministry of Finance of Russia dated March 30, 2001 No. 26n, small business enterprises can be classified as working capital only if their service life does not exceed 12 months or the normal operating cycle if it exceeds 12 months.

These objects are reflected in account 10 “Materials” under subaccount 9 “Inventory and household supplies”. 2) refusal to reflect the revaluation of current assets in accounting on a special account. In the preamble to Section II of the Instructions for the Application of the Chart of Accounts, the provision according to which the accounts of this section are used to account for transactions related to the revaluation of material assets is removed, since the regulatory documents do not provide for the revaluation of working capital.

If, not being the consignor and consignee according to the transportation documents, the taxpayer makes payments for the transportation of goods, for other work and services provided by the carrier, for shift escort and security along the route of goods, to confirm the specified expenses for the purposes of clause 1 of Art.

252 of the Tax Code of the Russian Federation, a contract for the provision of the above services and a service acceptance certificate are required. Explanations from the Ministry of Finance are given regarding the confirmation of expenses for income tax purposes. However, we believe that regarding the issue of the availability of a primary document to confirm the right to deduct the oversubmitted VAT, the opinion of the financial department will not change - in addition to the overissued invoice, you must have a primary document. Conclusions What conclusion did the reader come to after reading the article? Are there ways to resolve the issue? As you can see, there are two of them.


What to do when the purchase price of materials is burdened with transportation and procurement costs? We will answer the fourth question this way: if accounting prices are not used, then the materials are received at the actual purchase price. At some enterprises, accounting also includes transportation and other expenses included in the cost price in the purchase price.

This is a lot of work that we do not recommend doing. Since several types of materials are usually indicated in one accompanying document, the question always arises: how to distribute these general costs between individual types of materials? There are many answers to this question: proportional to cost, proportional to weight, transportation distance, proportional to production significance (according to special conditional and predetermined coefficients), etc.

etc. etc.

Taking into account the discount provided for exceeding the purchase volume, the cost of material assets purchased under the agreement of ZAO Petrostroy amounted to 1,140,000 rubles. The following entries will be made in accounting: Debit 10 Credit 60 - 950,000 rubles.

(2,500 x 200 - 2,500 x 200 x 10% 1,000 x 500) - material assets received; Debit 19 Credit 60 - 190,000 rub. (950,000 x 20%) - VAT on received material assets is taken into account; Debit 60 Credit 51 - 480,000 rub. — transferred to the supplier for materials; Debit 60 Credit 91.1 - 40,000 rub. (400,000 x 10%) - discounts provided by the supplier on payment terms are taken into account;

When animals culled from the main herd are delivered to livestock procurement organizations without being fattened, the sale is reflected directly from the credit of account 01 “Fixed assets” to the debit of account 91 “Other income and expenses.” The cost of dead and forced slaughtered animals, except for those killed due to epizootics or natural disasters, is reflected as damage to valuables on the credit of account 11 “Animals for raising and fattening” and the debit of account 94 “Shortages and losses from damage to valuables.”

Skins, horns, hooves, technical fats, etc. obtained from dead and forcedly slaughtered animals. are valued at prices of possible use or sale and are credited to the account, which records the costs of raising animals as a by-product output.

Electricians of our company provide services for solving electrical installation problems at a reasonable cost. We regularly check the price list for price compliance. The sale of goods at a selling (contractual) price, which includes the costs of delivering goods to the point of departure, assumes that the costs of delivering goods from the point of departure to the point of destination are paid by buyers and are not included in the sales prices of goods.

This article will give a definition of what an acceptance (hereinafter referred to as AK) is, consider the types of AK in accounting (hereinafter referred to as BU), types of transactions, accounts for settlements with suppliers, forms of primary documents for settlements with suppliers, transactions for accepting supplier invoices for received materials and examples.

The distance of coal transportation from the place of production to the consumer has a huge impact on the competitiveness of coal compared to gas. In 1995, coal was transported an average of 1,145 km, and in some cases up to 6,000 km. The price of 1 ton of coal for the consumer largely depends on the specific distance of its transportation.

Therefore, for example, the cost of expensive Donbass coals for local consumers is still lower than what highly efficient (in terms of production costs) Kuzbass coals brought from afar would cost them. Railway tariffs for the transportation of coal, established by the Ministry of Railways (in rubles per ton-kilometer), also play a huge role.

It is impossible to imagine a modern apartment without a microwave, water heater, refrigerator, air conditioner, the power of which often exceeds 1.5 kW, not to mention fireplaces, heated floors or modern electric stoves, the power of which reaches 10 kW. The current regulatory documents on accounting do not define the specific composition of transportation costs when carrying out trading activities.

Debit 07 Credit 16 - 250 rub. — the amount difference is written off; Debit 91.2 “Other expenses” Credit 16 - 250 rub. — the amount difference is written off. In this case, a positive total difference has formed. The vast majority of all existing firms, both large and small, cannot do their business without delivery workers (suppliers).

The only exceptions are companies that are themselves large delivery companies or companies whose main activity is not production, etc. These may, for example, include companies whose main activity is aimed at generating income from a share of the authorized capital of other companies.

The Regulations on Accounting and Financial Reporting refer to the year. However, there are no contraindications for creating reserves for reducing the value of material assets during the year, and making adjustments at the end of the year.

Many people do not understand the meaning of AK, which may appear in the BU. It does not appear often, but it can confuse accountants, especially beginners.

Wholesaler A receives an invoice from supplier B. The amount of the railway tariff is highlighted on the invoice as a separate line (or a separate invoice is issued for the railway tariff). Company A makes its markup on the goods and issues an invoice to buyer C.

The norms of civil legislation (Article 510 of the Civil Code of the Russian Federation) allow the parties to the purchase and sale agreement to independently determine the conditions and procedure for the delivery of goods, including the obligations of the seller and buyer related to delivery.

If renovations are being carried out in a residential building, then at the first stage all old electrical wiring elements (sockets, switches, junction boxes, etc.) are removed.

According to clause 5.9 of the supply agreement, the price of goods actually delivered and not paid on time, transportation costs not paid on time, goods delivery services, including additional carrier services and the railway tariff, is the amount of a commercial loan. Interest is charged on the specified amount for using a commercial loan in accordance with Art.

It is possible to accurately calculate the price of services only after the electrician arrives at the site, carefully measures everything and calculates the estimate. In addition to the pumping tariff, the price includes the railway tariff and water freight (paid by main oil pipelines).

What is account 60 in accounting?

According to the chart of accounts (approved by order of the Ministry of Finance dated October 31, 2000 No. 94n), account 60 is called “Settlements with suppliers and contractors.” It reflects all transactions related to the acquisition and payment of inventory, work, and services. Here are a few special cases:

  • consumption of electricity, gas, water, etc.;
  • identification of surplus inventory items upon their acceptance;
  • purchasing delivery and communication services;
  • uninvoiced deliveries (for which documents were not received from the sellers).

Count 60 is active-passive. The balance on it can be either debit or credit. Increases and decreases in funds can be shown either by debit or credit (for more details, see: “Chart of Accounts in 2021”).

Analytical accounting is usually organized by suppliers, contractors and invoices issued by counterparties. Sometimes, depending on the specifics of the company, analytics are carried out in the context of contracts, products, etc. The main thing is to have access to information about overdue debts to sellers, as well as about debts that have not yet matured.

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Tax norm

It would seem that this problem is not new. However, a unified position on resolving it has not yet been developed. Arbitration practice is also controversial. And some taxpayers do not see any obstacles at all: for the supplier to reissue the invoice received from the carrier to the buyer of the product, for the buyer to deduct the VAT resubmitted for transportation services.

Nevertheless, the fact remains - Ch. 21 of the Tax Code of the Russian Federation does not provide for such a norm. Why? Maybe there is no problem at all, and the main thing is to correctly formalize the relationship between the parties to the supply contract in a legal sense? And please, the road is open both for the supplier - to resubmit VAT from the carrier, and for the buyer - to accept it for deduction.

The relationship between the buyer and the seller, when the latter reclaims the costs of delivering products for the purpose of applying a VAT deduction, as mentioned at the beginning of the article, is not fully regulated, and therefore often becomes the subject of tax disputes.

There is an opinion that such relationships can be qualified by tax authorities as intermediary activities on the part of the seller in favor of the buyer, which, in turn, does not provide grounds for issuing invoices to the buyer, which transfer data from invoices received from the carrier (railway), unless the supplier has concluded an appropriate agreement with the buyer for the provision of intermediary services on organizing the transportation of products on behalf of the supplier, but at the expense of the buyer.

As a result, fiscal officials may have claims against the buyer regarding his application of a tax deduction for oversubmitted VAT. This is confirmed by Letter No. 24-11/73833 dated November 15, 2004, from which it follows that under these circumstances, Moscow tax authorities share the opinion that intermediary activities are carried out by the supplier.

Indeed, by concluding an intermediary (agency) agreement with the supplier to organize transportation, the buyer will minimize the tax risk in relation to VAT deduction. However, as practice shows, this is a forced measure within the framework of the current tax legislation, but not mandatory if we consider the delivery of products as a continuation of the sales process under a supply agreement.

In the above-mentioned Letter N 03-03-01-04/1/103, the reflection of transport costs in the supplier’s accounting is considered within the framework of a supply agreement, and not a separate agency agreement, which, in turn, does not deprive the opportunity to build relationships between the seller and the buyer, without resorting to signing a separate (intermediary) agreement for the delivery of products. This conclusion is confirmed by the position of the judges on this issue.

Thus, FAS VSO, in Resolution No. A33-5878/2009 dated March 17, 2010, indicated that civil law provides for conditions for the delivery of goods within the framework of a supply agreement. In accordance with paragraph 1 of Art. 510 of the Civil Code of the Russian Federation, delivery of goods is carried out by the supplier by shipping them using transport provided for in the supply contract, and on the conditions specified in the contract.

It also follows from the Resolution of the Federal Antimonopoly Service NWO dated February 14, 2008 N A05-1030/2007: the arbitrators are not opposed to the fact that, under the terms of the supply agreement, the price of products does not include transportation costs associated with its delivery from the departure station to the destination station, and transport costs are paid by the buyer separately.

In this case, the supplier has the right, for the purpose of calculating VAT, not to include in the sales proceeds the cost of railway transportation, reimbursed by the buyer in excess of the contractual value of the goods, since he does not receive remuneration for organizing the delivery of goods, and accordingly, he does not become subject to VAT.

And in the Resolution of the Federal Antimonopoly Service of North Caucasus of January 13, 2010 N A53-9707/2009, taking into account the fact that the goods on the domestic Russian market were purchased by the company under an agreement, in which a separate clause established that payment of the cost of the railway tariff and carrier services (in the amount of 1% of the cost railway tariff) is made by the buyer by transferring funds to the supplier's bank account, the arbitrators concluded that the tax inspectorate unlawfully refused to deduct VAT on the invoices issued by the supplier.

FAS North Caucasus noted: the fact that the payment for transporting goods was received by the transportation service provider (railway) through a chain of intermediaries does not indicate that the buyer of the goods does not have the right to a tax refund. In addition, the tax inspectorate did not provide evidence of tax reimbursement by other persons - organizations re-issuing invoices for payment of the railway tariff.

The same court, in its Resolution dated January 20, 2009 N A53-10111/2008-C5-44, established the following. The Company purchased petroleum products under supply contracts. In accordance with the specifications that are appendices to these contracts, the goods were shipped by rail and the railway tariff to the destination station was paid by the buyer in accordance with the invoices issued by the seller, for which the buyer claimed VAT for deduction.

In this regard, the tax inspectorate conducted a desk audit of the declaration submitted by him, based on the results of which he decided to accrue arrears, penalties and a fine under clause 1 of Art. 122 of the Tax Code of the Russian Federation. They considered that the company’s suppliers do not independently provide transport services to it, which means they do not have the right to draw up documents for the provision of these services, including invoices, on their own behalf.

Transport services are actually provided by the railway. Their cost is not included in the price of the goods; the company's suppliers are intermediaries in the provision of these services. Consequently, the company has no right to deduct VAT. Having disagreed with the decision, the buyer appealed to the arbitration court, which, taking into account Art. Art.

When considering a tax dispute, the Federal Antimonopoly Service of North Caucasus indicated: on the basis of Art. Art. 421, 424, 485 and 510 of the Civil Code of the Russian Federation, the parties to the supply contract have the right to determine the price under a civil contract (including the price of goods, other payments in pursuance of the contract), the procedure for its determination, the procedure for payment and delivery of goods at their discretion, unless otherwise provided by law.

Compensation by the company to suppliers for the cost of delivering goods by rail is essentially part of the consideration under the supply agreement (price), and not a payment for transport services that were not provided to the taxpayer (Article 424 of the Civil Code of the Russian Federation). The procedure for determining the price under the contract agreed upon by the parties to the supply contract does not contradict the requirements of current legislation.

The obligation to pay the cost of delivery of goods arises from the obligatory relationship for the delivery of goods, the participants of which are the company and its supplier, and not the carrier who actually transported the goods. The supply agreement does not impose on the supplier obligations of an intermediary nature, characteristic of commission, commission or agency agreements.

Taking into account the above, the FAS North Caucasus Region came to the conclusion that the company complied with the provisions of Chapter. 21 of the Tax Code of the Russian Federation, conditions for the application of tax deductions on invoices issued by suppliers for petroleum products transportation services.

What does account credit 60 reflect?

Loan turnover is the cost of supplies received from the counterparty. If the shipment goes against a previously made advance, it is carried out according to subaccount 60.02. If payment has not yet been made, delivery is carried out using subaccount 60.01.

When the seller is on the general taxation system and pays VAT, the input value added tax is also reflected on the credit of account 60.

REFERENCE. Credit balance on account 60 means that the counterparty has shipped the product (provided a service, performed the work), but the company has not yet paid it off. As a result, the organization owes a debt to the supplier.

Legal regulation

First, let's look at the legal regulation of transportation activities carried out by rail.

The main regulations governing transportation activities by rail, which are necessary as a source of information for an accountant keeping records of transportation costs provided by the railroad, include Federal Laws of January 10, 2003 N 17-FZ “On Railway Transport in the Russian Federation” and N 18-FZ “Charter of Railway Transport of the Russian Federation” (hereinafter referred to as UZhT).

Civil relations between the contractor and the customer for the transportation of goods by rail are regulated by the Civil Code. According to its Art. 785 delivery of goods is carried out on the basis of a contract of carriage, under which the carrier undertakes to deliver the cargo entrusted to him by the sender to the destination and deliver it to the recipient, and the sender undertakes to pay a set amount for the carriage of goods. In this case, the general conditions of transportation are determined by transport charters and codes, other laws and rules issued in accordance with them.

What does the debit of account 60 reflect?

Debit turnover is the amount that the organization paid to its partners - suppliers. These amounts include payment for completed deliveries (they are carried out under subaccount 60.01) and advances to sellers (they are carried out under subaccount 60.02).

REFERENCE . A debit balance on account 60 most often indicates that the company has transferred an advance payment, but the counterparty has not yet made the shipment (did not perform the work, did not provide the service). As a result, the seller has a debt to the organization.

Transport and procurement costs in accounting

The composition of transport costs taken into account for profit tax purposes is also not established by tax legislation, therefore, for tax accounting purposes, the same composition of transport costs can be accepted as in accounting. The list of these expenses must be approved in the accounting policy for accounting and tax purposes.

It is preferred to be used in reputable restaurants, country mansions, large city apartments, where antique furniture, interior wall decoration and lighting are made in the same style.

Analysis of account 60: balance sheet, account card

The balance sheet for account 60 is a report in the form of a table, which presents the beginning and ending balances, turnover for the selected period by account or subaccounts, subaccounts, currency amounts, and expanded balance.

An account card is a report with details down to the posting (account).

You can analyze mutual settlements and the movement of documents for settlements with suppliers in the 1C Enterprise Accounting program using standard reports Account Card and Turnover Balance Sheet (hereinafter referred to as SALT) for account 60 “Settlements with suppliers and contractors” with a specific counterparty or in general for all.

It is correct to do this according to subaccounts:

  • Subaccount 60.01 reflects the settlements with suppliers themselves;
  • Subaccount 60.02 reflects advances issued.

In SALT, the balance on subaccount 60.01 is reflected as a credit, and the balance on subaccount 60.02 is reflected as a debit.

For example, when posting a bank, if it is paid to the counterparty on an invoice, then the goods are received and the payment should be reflected in the debit of subaccount 60.01. If there was an advance payment for goods or materials to the counterparty, then - by debit of subaccount 60.02.

If the posting is done incorrectly, then the balance with a minus will “hang” in the SALT for account 60. If there is a minus balance on the loan of the subaccount 60.01, this means that the prepayment was reflected incorrectly, not on the subaccount 60.02.


Snegir LLC transfers an advance to Bor LLC for goods in the amount of 23,600 rubles. A few days later, the goods arrived from the supplier on account of the previously issued advance in the amount of 23,600 rubles.

Postings to account 60 for the advance payment issued to the supplier:

Account DtKt accountTransaction amount, rub.Wiring DescriptionA document base
60.025123 600Transfer of advance payment to Bor LLCPayment order/Bank statement
10/4160.0120 000Receipt of goods from Bor LLCWaybill, invoice
1960.13 600We allocate VATWaybill, invoice
60.0160.0223 600We count the advance from the prepaymentReference

Accounting for transport costs of a trade organization

Thus, since the enterprise does not independently provide the services listed in the question, it should not post the cost of the transferred services through its sales accounts and, accordingly, should not issue invoices for the transferred services.

This explains the liquidation of account 14 “Revaluation of material assets”, previously located in this section. Account 10 “Materials”, along with cash accounts, forms the basis of the enterprise’s working capital.

It should be said that the cost of transport services for the delivery of products provided by rail may include the cost of not only the railway tariff charged directly for transportation, but also auxiliary services necessary for the delivery of products, for example the cost of fastening and fixtures, loading and unloading operations, locking -sealing devices, fees for the use of wagons, containers, for storage of goods, for downtime and other expenses.

Why do we focus on this? The fact is that only those delivery costs that are agreed upon in the contract can be re-charged to the buyer. For example, if the contract stipulates that the buyer reimburses the cost of the railway tariff, then the supplier will no longer be able to re-represent the costs for supplying and cleaning the wagons to the buyer (see.

Resolution of the Federal Antimonopoly Service UO dated November 8, 2007 N F09-8611/07-C5). Accordingly, he will not be able to resubmit VAT related to expenses that are not stipulated in the contract as reimbursable. In order to avoid controversial issues regarding the costs of the supplier, which are reimbursed by the buyer, it is necessary to detail the subject of the agreement between them in terms of the costs of delivering products, indicating specific services.

Note! When interpreting the terms of an agreement, the court takes into account the literal meaning of the words and expressions contained in it (Article 431 of the Civil Code of the Russian Federation).

Typical transactions for account 10 “Materials”:

  • D 10 K 60, 76 – MPZ arrived at the warehouse from the supplier.
  • D 10 K 71 - purchased materials and equipment by an accountable person of the enterprise.
  • D 10 K 75 – transferred by the founder of the MPZ as a contribution to the authorized capital.
  • D 20 (23, 29) K 10 – reflects the write-off of inventories to the main production (auxiliary, servicing).
  • D 25, 26, 44 K 10 – reflects the release of inventories for general production, general business needs, and selling expenses.
  • D 94 K 10 – inventories written off due to shortage.
  • D account 10 K 10 - postings of this kind are performed during internal movement of valuables.

Note! Account 10 is closed by writing off materials as expenses by generating an invoice request and filling out a cost account.

Source documents

As you know, a contract for the carriage of goods is drawn up with a railway consignment note, which is the main transportation document. It accompanies the cargo throughout its entire route and is issued to the consignee along with the cargo at the destination station.

— sheet 1 — original railway invoice (issued by the carrier to the consignee);

— sheet 2 — road manifest (drawn up in the required number of copies provided for by the rules for the transportation of goods by rail);

— sheet 3 — the spine of the road manifest (remains with the carrier);

— sheet 4 — receipt for acceptance of cargo (remains with the shipper).

The railway invoice and the cargo acceptance receipt issued on its basis by the carrier to the shipper confirm the conclusion of the contract for the carriage of goods (Article 25 of UZhT) and are supporting documents for accounting for the costs of providing transport services.

Does the buyer need railway invoices to confirm the right to deduct the VAT reclaimed by the supplier? For example, from the Resolution of the Federal Antimonopoly Service VSO dated 04/08/2009 N A78-3514/08-С3-21/155-Ф02-1262/09, the conclusion suggests itself that, in the opinion of the tax inspectorate, the buyer needs to have them, since only tax amounts are subject to deductions presented to the taxpayer upon acquisition of goods (work, services), after registration of these goods (work, services), taking into account the features provided for in Art. 172 of the Tax Code of the Russian Federation, and in the presence of relevant primary documents.

Title of the document; date of document preparation; name of the organization on behalf of which the document was drawn up; content of a business transaction; measuring business transactions in physical and monetary terms; names of positions of persons responsible for carrying out a business transaction and the correctness of its execution; personal signatures of these persons.

The Ministry of Finance in Letter dated 03/19/2010 N 03-03-06/1/153 reports that, as follows from paragraph 2 of the Rules on the system and general requirements for servicing shippers and consignees by railways, a railway waybill is a contract of carriage under which the carrier the established fee undertakes to deliver safely the cargo accepted from the consignor to the destination and hand it over to the consignee or other specially authorized person.

Consequently, if the taxpayer acts as a consignor or consignee, in order to confirm the costs of paying for services for the transportation of goods by rail, he must have his own copy of the railway consignment note. Moreover, in accordance with clause 1.3 of the Rules for filling out transportation documents for the transportation of goods by rail, the consignee is given sheet 1 - the original railway consignment note, and the consignor is given sheet 4 - a receipt for accepting the goods.

If, not being the consignor and consignee according to the transportation documents, the taxpayer makes payments for the transportation of goods, for other work and services provided by the carrier, for shift escort and security along the route of goods, to confirm the specified expenses for the purposes of clause 1 of Art. 252 of the Tax Code of the Russian Federation, a contract for the provision of the above services and a service acceptance certificate are required.

Explanations from the Ministry of Finance are given regarding the confirmation of expenses for income tax purposes. However, we believe that regarding the issue of the availability of a primary document to confirm the right to deduct the oversubmitted VAT, the opinion of the financial department will not change - in addition to the overissued invoice, you must have a primary document.

How to account for export/import transactions in accounting and tax accounts?

As you know, the export of goods is subject to VAT at a rate of 0%, which should be reflected in the accounting of export operations of your organization. To confirm the right to apply the “zero” VAT rate, you must provide copies of the supply agreement and customs declaration to the Federal Tax Service. The period for confirmation of the 0% rate is 180 days from the date of authorized release of goods specified in the customs declaration. If the deadline has expired and the documents are not provided on time, then it is necessary to charge VAT and submit an updated VAT return for the quarter in which the shipment occurred.

Import operations involving the import of goods into the territory of the Russian Federation are recognized as subject to VAT. In this case, the tax base for VAT is determined as the sum of the customs value of goods and the customs duty payable.

VAT must be paid within the period from the moment of registration of the customs declaration and until the moment the goods are released by the customs authority.

The amount of VAT paid when importing goods into the territory of the Russian Federation after they have been accepted for accounting is accepted for deduction, but subject to the availability of primary documents and documents confirming the actual payment of VAT.

Export Import
Revenue from the sale of goods is recognized on the date of transfer of ownership from the organization to the buyer and is reflected by posting

Dt 62 Kt 90.1

cost of goods sold is included in cost of sales

Dt 90.2 Kt 41

customs duty is included in other expenses

Dt 91.2 Kt 60 (76)

The purchase of goods is accepted for accounting at actual cost.

Dt 41 Kt 60

VAT payment is reflected

Dt 76 Kt 51

based on the customs declaration, VAT paid upon import is reflected

Dt 19 Kt 76

settlements have been made with the supplier

Dt 60 Kt 52

Exchange differences arising on the date of settlements are reflected as part of other income or expenses in correspondence with account 52

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