Consultation what are necessary documents at acquisition of the goods at the business owner and as them to carry out on accounting is given.
DOCUMENTARY REGISTRATION of OPERATION ON ACQUISITION of the GOODS AT the BUSINESS OWNER
The agricultural enterprise got spare parts to equipment at the business owner. Operation on their acquisition is issued by only the account cash warrant.
Whether it is enough in that case registration of only the account cash warrant? What else documents make out operation on TMTs acquisition at the business owner?
No, in this case it is not enough registration of only the account cash warrant.
Let’s explain why.
According to the Law on accounting each hozyayyostvenny operation should be issued by pervichyony documents.
In the case under consideration two hozyayyostvenny operations take place:
• acquisition by the enterprise of spare parts;
• payment of money to the business owner.
The account cash warrant is a cash dokuyoment and confirms only cash delivery from enterprise cash desk. That is payment of means to the business owner, instead of the fact of implementation of operation on goods acquisition is confirmed only.
The spare parts acquired at a private predpriyonimatel, should be reflected in the account a predpriyayotiya as a part of assets, and for this purpose it is necessary to have the document confirming acquisition of the goods. Such documents treat: cash vouchers, tovaryony checks, settlement receipts, consignment notes, etc.
As a rule, business owners of operation on sale of the goods make out commodity checks. The Toyovarny check is at the same time both the settlement document and the document certifying prodazhu of the goods. Such document should contain sleyoduyushchy requisites:
• document name;
• date and place of its drawing up;
• a surname of the business owner, on behalf of the koyotory the document is made;
• identification number of the business owner,
and also in it should be specified:
• the name of the realized goods, unit of its measurement, quantity and the price.
Besides, the commodity check should contain the signature or other data, allowing to identify the person who accepted money from the buyer and/or gave out the goods.
However as the business owner not predstavil the documents confirming acquisition of zayopasny parts, the enterprise can credit such TMTs, having drawn up the statement of acceptance of materials.
Such act should contain information on a prodavyoets and the acquired goods, namely:
• name of the seller (private predprinimatelya) and description of goods;
• quantity, the price for unit and a total cost of the goods.
For this purpose it is possible to use the act on forme No. M-7 which is confirmed by the Order No. 193.
Thus, on TMTs acquisition at the business owner besides the account kasyosovy warrant it is necessary to confirm operation with the document certifying acquisition of TMTs (for example, the toyovarny check or the consignment note).
List of documents
1. The law on accounting – the Law of Ukraine from 16.07.99 of No. 996-XIV About accounting and a financial otchetyonost in Ukraine.
2. The order No. 193 – Minstat Ukrainy’s order from 21.06.96 of No. 193 About the statement of standard forms of primary registration documents according to the accounting of raw materials and materials.