If there are cars on the balance sheet of your organization, then inevitably there are costs for their maintenance and service. It is necessary to take into account and write off spare parts for the repair of vehicles as follows.
It is necessary
Primary documents confirming the purchase of spare parts (invoice, consignment note, sales receipt, advance report)
Instructions
Step 1
Record the spare part on the basis of the accompanying documents. Execute the transfer of the spare part to the warehouse with a receipt order in the M-11 form. In accounting, make the entry: Debit account 10 "Materials", subaccount 5 "Spare parts" (Spare parts in stock), Credit account 60, subaccount 1 "Settlements with suppliers" - the spare part for the car was taken into account at the actual cost. If it was purchased in a store for cash, the transaction will be as follows: Debit account 10 "Materials", subaccount 5 "Spare parts" (Spare parts in stock), Credit account 71 "Settlements with accountable persons". Enter a stock control card, which should contain information about the car for which the spare part was purchased.
Step 2
Execute the transfer of the spare part to the transport department for car repair on the basis of the mechanic's memo. Draw up a demand - an invoice, which must be signed by the storekeeper and mechanic. In accounting, complete the entry: D-t account 10 "Materials", sub-account 5 "Spare parts" (Spare parts in the shop), K-t account 10 "Materials", sub-account 5 "Spare parts" (Spare parts in stock) - spare part transferred to the transport area, reporting to the chief mechanic. Based on the material report of the mechanic, drawn up at the end of the reporting month, write off the cost of the spare part transferred for car repair to the costs of auxiliary production by wiring: D-t account 23 "Auxiliary production", K-t account 10 "Materials", sub-account 5 "Spare parts "(Spare parts in the shop).
Step 3
Write off the car part replaced by a new one based on the defective statement drawn up by the chief mechanic and signed by the members of the materials write-off committee. A record must be made in the statement that the spare part is either disposed of or received as worn out. The entry of the posting in the accounting should be as follows: D-t account 10 "Materials, s-account 5" Spare parts "(Spare parts worn out), K-t account 23" Auxiliary production "- the worn-out spare part was capitalized. If your organization handed over worn-out spare parts for scrap, then, on the basis of the documents issued by the scrap collection point, make a posting: D-t account 91.1 "Other income", K-t account 10 "Materials", s-account 5 "Spare parts" (Worn out spare parts).
