How to write off old payables. How to write off payables without tax consequences
In the economic life of a legal entity, there are often cases when the organization has long-term payables (KZ): a perfect loan, shipping by the provider of goods in debt, failure to pay the company's employees in time.
If, for various reasons, the deadline for the deadlines established by law does not work - such debt goes into the separation section. However, "forever" the duty hangs - if the organizing-lender in the law established by law did not exercise the debt in court, it is subject to write-off.
To avoid additional accruals in case of check tax authorities Claim payables must be written off correctly, taking into account all regulatory documents.
Basic concepts
Write-off accounts payable - The procedure for accounting for debts, for which the limitation period has expired, which has tax consequences.
The statute of limitations on civil law of the Russian Federation is calculated for a period of three years (Article 196 of the Civil Code of the Russian Federation).
Interrupt time of limitation Perhaps if the lender presented the debtor organization claim. Also, the basis for interrupting can serve as some actions of the borrower talking about the recognition of debt, for example, by returning a claim for a claim recognizing the presence of non-payment, the signing of an act of reconciliation with the creditor or partial redemption Debt. After the break, the limitation period will be awarded, i.e. 3 years, the previous time is no longer coming.
Basis
The main grounds for writing off KZ is the expiration of the limitation period. There may be other grounds for which the organization may refer to debt.
The basis for writing off payables will be the impossibility of fulfilling the obligation on objective reasons. For example, the write-off of payables in the liquidation of the lender () is the only way legitimate way refuse to repay money already non-existent legal entity.
In this case, it is necessary to wait for the exclusion of an invalid lender face from the register. Debt payments are impossible in a situation where the debtor is recognized by bankrupt.
Obligations may be discontinued due to the lender of the debtor's lender from debt payment (). Such a situation in practice is possible between related, affiliated persons or, suppose when the organization's loan was granted by the founder. Such procedures are considered to be in civil law, unless they proven the economic benefit of the party for goodbye.
Legislation implies use act as a basis for write-off state BodyIf the obligation becomes impossible as a result of its publication (Article).
Another reason for writing off KZ is the impossibility of its execution in connection with the event of an event (force majeure circumstances), for which one cannot answer one of the parties (Art.).
Finally, the basis for termination of credit relations can serve as the death of the lender (Art.), If we are talking about an individual.
All of the above grounds allow you to write off hopeless payables. .
Fundamental rules
The basic rule applied to the write-off of payables - accounting of this operation is made precisely at that time when its limitation period has expired.
If there has been a violation of this norm, you will have to submit a refined declaration in the following reporting period.
Timing
The task of an accountant organization is to properly calculate the terms of the amounts to be debited. This is necessary in order not to make a mistake when calculating income tax.
Based on the permanent law of a triennic period established by the law, whether all the conditions for debt write-off are observed, if the debtor's organization was in any way into contact with the lender: a warranty letter, signed acceptance of reconciliation and t. d. If the contacts were not as the basis of the time interval from the date of the last payment or from the date of the end of the credit agreement.
Documenting
The write-off of the KZ is carried out in the documents of accounting and tax accounts.
The procedure is made of preparation:
- an act of inventory;
- certificates of an accountant;
- the order of the head of the institution to write off overdue payables.
The inventory is recommended to be carried out regularly at the end of each reporting period. This will allow you to identify arrears in a timely manner. The peculiarity of the inventory in the enterprise is that in addition to the accounts, receivables must be checked.
When carrying out inventory, paying attention to calculations with financial institutions, extrabudgetary funds, customers of the enterprise and the amount of debt to the budget. As a rule, if an act is drawn up according to the audit typical form.
It should be noted that the conduct of quarterly inventory is right economic Subjectbut not his duty. The Federal Law "On Accounting" obliges to conduct an inventory once a year.
The following important step is to prepare accounting certificatewhich includes important information on overdue debts:
- contract number and date of its preparation;
- links to primary documents: Commodity overhead, acts, invoices;
- the rationale for the expiration of the limitation by conducting a mathematical calculation;
- information about the creditor.
These documents are guided by the director of the organization signing an order to write off the debt.
Order to write off an overdue payable debt
The standard order for the write-off of hopeless payables may look as follows.
The order is published on the company's brand blank in the header of which its details are indicated.
In the text of the order, referring to the rules of accounting, approved by the Ministry of Finance Russia and articles Tax Code RF, the head of the organization justifies the need to write off the debt to a specific lender on the basis of an inventory and accounting certificate. The responsible amount is recognized as non-deactive income. Control over the execution of the order is assigned to the chief accountant.
Procedure procedure
The disclaiming procedure of the KZ takes place in four stages:
- Detection of the amount of overdue debts during the inventory at the end of the reporting period.
- Compilation of accounting certificate for the detected KZ.
- Publication by the Director (head) of the company to write off the debt on the basis of regulatory documents.
- ACCOUNTING OF CONTRIBUTION OF RECOMMENDING CHANGES IN ACCOUNTING AND TAX MACHINE.
In accounting, write-off is carried out on the basis of the following posting:
Debit 60 - Credit 91-1
Taxation
Tax account requires a delay at that time when the expiration of the limitation period occurred. If this happened because of the accounting passion, it will be necessary in the next period to submit a "updated" declaration.
The grounds for fixing the amount of debt and the limitations of the prescription are exactly the same as in accounting:
- order of inventory;
- inventory statement according to typical form;
- accounting information;
- order of the head to write off KZ.
When calculating a single tax on the USN, regardless of its form ( single tax With income, or income minus expenses) Debt referred to the composition of non-dealer income. The income does not include debts that arose on the payment of fines and penalties, as well as mandatory insurance premiums.
If the organization pays UNVD, it is obliged to lead separate accounting, income, expenditures and economic operations. Therefore, for the purpose of calculating the unified tax on imputed activities total amount The income received is not important and the tax consequences do not occur.
The reporting period for income tax is the quarter. If taxpayers calculate monthly advance payments based on advance profits - every month.
Often, accountants raises the question of how to pay VAT from the advance post of expiration of the CZ. The Ministry of Finance clarifies this moment to reduce VAT taxpayer only in terms of material and work resources, works and services.
Sometimes, not to write off payables and those, the most increase the amount of income tax the organization consciously goes to interrupt the timing of the limitation. In this case, the debt can reach the years if the lender does not exterminate it in court.
What happens in cases when companies are inattentively refer to payables, tightening its write-off periods? In the worst case, this can serve as a reason for tax authorities for detachment of taxes.
Thus, the write-off of payables is a rather complicated and long procedure requiring a careful attitude towards the statute of limitations. The writing off design should be made both in accounting and tax accounting.
The amount of income tax depends on the correct decoration of the CZ debt, so the management of the company should disciplined to solve this issue.
Video: What is accounts payable
A significant part of the information accounting Consider information about the obligations of the organization before counterparties. Debt to creditors forms information about the amount of debt to budget, extrabudgetary funds, suppliers, contractors, personnel and others. This complies with a certain accounting procedure, debt debts and obligations.
Characteristic
KZ or debt to creditors - the amount of obligations of a legal or individual according to existing contracts, transactions and treaties. Several types are distinguished:
- Prepayment of buyers, customers for the supply of goods, provision of services.
- Wages of workers (current and deposited at the checkout).
- Communal payments.
- Debt to the seller for the delivered commodity values, work performed.
- The value of tax payments in budget and extrabudgetary funds, the listing for which has not been implemented to this point.
- Debts on accountable means in front of the individuals.
- Loans, loans (including in currency).
- Simple promissory bills with an expired presentation.
- Judicial costs and others.
Enterprises under contractual conditions undertake to fulfill their obligations, pay on accounts on time. Attracting third-party materials, materials allow successful entrepreneurial and economic activities. If the debtor does not want to pay, violates the terms of the transaction, the penalties in the form of penalties are applied to it, penalties for overdue. For improperness of debt, lack of delivery or its return company can be involved in a trial, the outcome of which the bankruptcy of the debtor is possible.
Credit debt can be both before YUR. And individuals
The creditor is applied the limitation period, after which the amount of debt is subject to write-off and inclusion in non-revenue income of a legal entity. For the organization on a simplified tax system, the base for calculating the budget collection will be formed as a revenue, including the amount of responsibilities, minus expenses.
Late recovery reaction will not allow to restore the debt if the non-payer can document the ending of the statement. Accounting (BU) of obligations is reflected on the loan of accounts 60, 70, 76, 71, 73, 68, 69, debit - 62. The write-off of the KZ from the balance is to stop the protection of debt on the legitimate basis.
Causes of debt elimination
We highlight the main factors allowing to stop the account of the creditors:
- The end of the limitation period: Art. 196 A total of thirty-six-year debts are established for debt, including, including to write off the existing payable debt. For individual obligations, the time interval can be reduced, increased.
- Lack of ability to fulfill an agreement: an objective reason for the repayment of creditors on accounts BU will be recognized by the recovery by bankrupt, followed by liquidation (Article 419 of the Civil Code of the Russian Federation).
- Debt forgiveness: In practice, this basis is applied most often on obligations with affiliates. For example, if the founder provided a loan company, and the debtor in set time did not pay off the obligation. The lender may decide on the termination of debt through the signing of an agreement on forgiveness (Art. 415 of the Civil Code of the Russian Federation). Other counterparties are not interested in donation own funds Due to economic unreasonable, unprofitability of the procedure.
- According to the statement of the state body (Art. 417 of the Civil Code of the Russian Federation): According to the results of the assessment of the financial and property situation of the non-payment, the authorized person makes a decision on partial liquidation or closure of the full amount of obligations due to the lack of sources of income, assets, etc. The basis is quite controversial, the recoverer has the right In a legitimate procedure, to achieve his appeal, accrual penalties to the debtor.
- The impossibility of execution according to Art. 416 of the Civil Code of the Russian Federation: according to the circumstances of force majeure (emergency situations, force majeure, natural disasters, military actions, etc.), when none of the parties can influence them.
- Death, the disappearance of the creditor (Art. 418 of the Civil Code of the Russian Federation): if the debt recovere is individualrecognized as missing or dead.
Recognition of bankruptcy may be a reason for writing off payables
The above reasons allow you to write off the amount of debt in accounting. In practice, there are often situations when one side should be reconciled by one side with another pen. Then the recoverer suggests issuing a debt, as its demand is financially inappropriate.
According to paragraph 2 of Art. 266 of the Tax Code of the Russian Federation hopelessly recognize the following debts:
- With a completed limitation period.
- In the presence of the circumstances, certain Civil Code of the Russian Federation, indicating the impossibility of meeting the requirements of the recoverer.
- When the corresponding state agency shall be published or the ruling of the bailiff in the absence of sources for the recovery, information about the location of the defendant.
- Bankruptcy, elimination of the participant of mutual settlements.
Basic principles
The write-off of overdue and hopeless payables must be implemented in strictly regulated deadlines. Violation of the time of registration of a business operation may result in the controlling authority to eliminate the deficiency by submitting adjustment reporting with correctly completed data.
Most often, the violation will attract the attention of the IFNS if the distortion of the data will exceed ten percent of the balance. Special attention should be paid to the grounds for termination of obligations in tax accounting, the time interval for the design of the posting.
A very careful accountant should examine the moment on VAT when closing the creditors, as there are situations where it is possible to accept tax deduction or inclusion in the amount of write-off. For example, when the buyer received a product, but did not pay for it and did not reimburse VAT from the budget. Then after the expiration of the claim duty will be written off in full. For a company, the VAT will not be able to pay off VAT, since the used TMCs are not paid.
The creditor is written off within the prescribed period
Calculation of the period
The procedure for debiting payables, impossible to execute, with an expired limitation period was regulated by the Civil Code, the Tax Code of the Russian Federation, instructions for bu and other regulatory legal acts. Right definition The reading off payroll dates will correctly reflect the operation in accounting and tax accounts, bring the balance of the balance to maximum accuracy, form transparent information about the financial position. You can not independently develop and use obligations accounting regulations, such actions entail negative consequences.
According to paragraph 78 of the provisions on the bu №34n, paragraph 250 of the Tax Code of the Russian Federation, the debt is written off at certain points:
- The day next after the expired limitation period.
- The moment of exclusion of the liquidated legal entity, IP from the register on the basis of an extract that can be obtained for free on the official website of the IFNS.
- After the date of adoption of the state agencies of the relevant decision.
- Based on the act of an authorized person on the disappearance or evidence of the death of the recoverer.
- Date of decision to the Government of the Russian Federation, the territorial branch of the budget or extrabudgetary fund On reducing the amount of obligations.
- On time set by the debt forgiving agreement, etc.
Documentary support
The current legislation in 2018 undertakes the institutions to inventory calculations at least once a year. At the discretion of the management of the company, the procedure may be made more often about internal regulatory documents The corresponding mark is made.
The procedure requires compliance with a certain sequence. Initially, the Director General issues an order to form a commission, determining the volume, deadline and rules of inventory. This document is also approved executiveobliged to issue economic operation, bearing responsibility For the correctness and accuracy of write-off.
Conducting settlement inventory is one of the mandatory actions of the institution
At the appointed period, members of the Commission proceed to a detailed study of documents confirming the fact of the formation of a creditors. The following documents are most often involved in the inspection:
- Packing list.
- Act of work, provision of services.
- Contract.
- Internal employment routine.
- Accounts received, exhibited.
- Payment orders, receipts and other payment documents.
- Claimers, business correspondence.
- Requirements, solutions of controls.
- Judicial acts, rulings of bailiffs, etc.
Delivery date, advance, last correspondence, the terms of the transaction will show how many days there is an obligation, which period remains until the end of the action of the claim. It is important to prevent errors in the counting and not to issue an early write-off. Then, in addition to the comments of inspectors, the debtor risks to turn out to be involved in the trial, followed by the restoration and extermination of debt.
According to the results of the analysis, evaluation and control of the limitation, the duration of the existence of the debt, the base documents are detected, the inventory opis (Inv No. 17) is drawn up with the corresponding marks on the status of mutual settlements in all creditors. The procedure ends with the signing of two instances of the form.
A legal entity has the right to independently develop the necessary form to reflect the results of debt reconciliation with the inclusion of recommended details on the form. In this case form In №17 is used as a sample. An individual form is subject to approval in accounting policies Companies.
The accounting service is an informational certificate for the CW, where information about the counterparty, the amount of the obligation, is steadfied. Further, the executive body of the firm issues an order to write off unclaimed, impossible to collect creditors within a certain time. The accountant on the basis of this order is obliged to issue the corresponding wiring.
Closing debt
On the period appointed by the head for the execution of the order of repayment of debt, accounting declares entry through automated system Accounting, makes information in registers.
Typical wiring to write off payables are shown in the table.
Consider on the example how to write off the payables of past years and what wiring you need to do for this. The company and in January 2013 put the firm of the stationery paper. Until January 2016, the debtor did not fulfill the obligation to pay, and the supplier did not take any measures to recover accounts receivable. Therefore, debt is subject to write-off and inclusion in the company's revenues A.
According to methodical recommendations UP Wrong-off accounting accounts are not provided, but at the discretion of the organization, it is allowed to create a separate account for the balance for storing and accumulating information during the required time.
Positive and negative sides of the procedure
The main purpose of timely write-off impossible for the execution of debts allows the legal entity to form a picture of reliable information on accounts accounting and tax accounting. This tactic is aimed at ensuring external and internal users of open information on the amount of debts of the company, its assets, liquidity, solvency.
Many companies see in the Elimination of Creditors' Positive Parties. For example, for the reporting period, the organization has formed a negative financial resultsThere is no need to pay income tax to the budget. If the magnitude of the debt on the obligations that are written off does not exceed the loss, then non-engine income will not affect the final result.
In another case, the write-off wiring will increase the taxable base and will lead to the amount of compulsory budget collection. Undoubtedly, the positive point of the rules of write-off and termination of payables over three years is the absence of claims from the recoverer, especially if the procedure is carried out in compliance with all legitimate subtleties and nuances.
SPECIAL OF THE CZ allows the debtor company to free himself from the debt burden, avoid disputes with the lender, penalties, problems in legal proceedings. The procedure is associated with certain risks, requires detailed learning and documentary to avoid reporting adjustment. Write-off KZ entails growth tax Load on the organization.
Overdue debts of the organization are subject to write-off. But it is necessary to observe the timing and correctness of the design from the position of accounting. How in 2019 to correctly write off payables?
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Incorrect write-off of overdue payables becomes a reason for complaints from the tax inspectorate.
In order to avoid possible detits, it is necessary to make an operation correctly. How to write off overdue credit debt in 2019?
Highlights
One of the main tasks of accounting is the formation of a reliable picture of the financial condition of the organization.
The presence of accounts payable, for what expired the period of the limitation, distorts the real idea of \u200b\u200bthe obligations of the Jurlitz.
Credit debt is the debts of the enterprise before third-party persons. For example, the company did not pay with counterparties - did not pay the goods delivered, did not pay bank loan, did not return.
Other possible variant This is obtaining a prepayment with the subsequent failure of obligations. For example, the company received a payment, but the goods did not ship or did not fulfill the agreed work.
The expiration of the pressure duration does not allow the lender to recover debts in forced order.
Accordingly, unpaid debts of the organization are becoming non-evalization income.
And if you simply write off such debt from accounting, it turns out that the organization has passed part of the profits.
And this is already tax violation. What are the rules of lissing debts on the loan in 2019?
What it is
Credit debt is debts to suppliers, buyers, budget, foundations, other persons. Debt reflects the assessment of the financial obligations of the organization.
The diversity of subjects of relationships on calculations causes the complexity of the effective management of the payables.
In a large extent, the current financial condition of the organization depends on how timely financial obligations are fulfilled.
Wrong payable debt is included in the income. Subsequently, the lender cannot require the return of debt, since the debt is actually no longer.
But so that no complaints about the creditor really did not occur, it is necessary to correctly calculate the period for the limitation.
The end of the payables on payables allows the organization to write off debts. But is it important?
Advantages and disadvantages
The importance of managing payables is that its condition is displayed on the indicators of solvency and liquidity of the enterprise.
Simply put, a large amount of non-returnable, but not written off payable debt reduces the solvency and financial attractiveness of the company.
But the debt debt on the loan has both advantages and disadvantages. It is advantageous to debug payables in order to increase the taxable profit of the organization.
For example, in the reporting period, the organization has lost damages, the sum of which exceeded the amount of debt.
In such a situation, it is not necessary to pay in such a situation with the debt recognized by non-deactive income.
There will be discontinuished by payable debt in tax periodWhat profit gained is significantly superior to the amount of debt.
Compensate the debt due to losses in the write off will not be possible. All nainalization income Must be included in the taxable base.
Therefore, an organization is more expedient to extend the limitation period if possible, which will make it possible to achieve a write-off in a period of less tax burden.
Legal grounds
Regardless of the reason for the emergence of payables, the requirement for its confirmation is obligatory. primary documents. Such a norm follows from.
In some cases, the time break allows you to legally delay the payment of taxes with overdue "creditors". The debtor is enough to accomplish actions confirming the fact of the existence of debt.
How to make a write-off payable debt
The Credit Debt of the Organization is written off in the following order:
- There is an inventory of settlements with all suppliers and buyers. It is important to spend this procedure Each reporting period.
- According to the results of the inventory, an act is drawn up with an application of an explanatory note in an arbitrary form, which explains the cause of the occurrence of debt and its size.
- Accounting certificate for results.
- An order to write off payables is published.
- Debt is written off.
- Prescribed wiring prescribed.
For what reasons
Loan debts The company is obliged to return. But it is not always possible to fulfill obligations.
Reasons can be:
- lack of demand for debt refund;
- creditor as a legal entity;
- debt forgiveness;
- unknown location of the lender, etc.
For payables, the period is valid. At this time, lenders have the right to demand fulfillment of financial obligations.
If the pressure period has expired, but no requirements for the debt did not receive, then the debt is written off, that is, it is recognized.
With an expired limitation period
Debt debt is carried out in a standard order. The nuance is that in the Tax Code of the Russian Federation, it is clearly not established when it is possible to write off debts before the liquidated creditor - at the time of termination of its existence or after the limitation period.
But in principle, forgive the debt is the right to any lender. For example, with a serious financial condition of the debtor, the parties may agree on partial debt compensation.
If the lender believes that he cannot return the full amount of debt, he may agree to a partial repayment, asking the balance of debt.
Reflection of wiring
When writing off debts, income is formed. To display it, the account is used to write off payables in debt adjustment - account 91 "Other revenues".
Operation on debt writing with an expired limitation period is displayed by such a wiring:
Dt 60 (62, 66, 67, 70, 71, 76) CT 91 subaccount "Other income"
The record is performed at the time of approval of the results of the inventory in the reporting period, when an expired pressure period has expired.
The basis of the inventory results, the written substantiation of the causes of write-off and the corresponding order.
How to make an accounting certificate
Accounting is becoming a written substantiation of the need to write off. Make up its inventory, indicating:
- debt size;
- the cause of the occurrence;
- creditor details;
- the grounds for writing off.
A sample accounting certificate of payables can be. Guided by the act and help, the head of the enterprise issues.
Nuances with Usn
With USN, the exact deadlines for debt debt are not defined. Therefore, after compiling an inventory act, write-offs can be implemented:
- after the statute of limitations;
- on the last day of the tax period.
In addition, when in revenues, they do not turn off the advances in the external obligations, since these advances are taken into account in income at the time of their receipt.
Important! The responsible "credit book" with USN always refers to income, regardless of whether the regime "revenues" or "revenues minus costs" is used.
Recovering VAT
As a rule, the organization has accounts payable formed due to the acquisition of goods (services, works) and receiving advances.
According to purchased goods, taxable VAT and if there is a properly decorated VAT, it is accepted for deduction:
Dt 68 subaccount "VAT" kt19
The write-off of accounts payable does not apply to cases where VAT, adopted to deduct, is subject to recovery. Accordingly, when writing off debts on loans, VAT is not restored.
What about VAT according to the received Avans, then it is calculated to pay to the budget at the time of receipt of the prepayment. So, in this case it will not work.
In order to tax the VAT from an advance can be taken to deduct when fulfilling obligations to an advance or when a contract change and return the prepayment.
When writing off payables advance VAT. The seller is not accepted.
Sample Akt
Documentary confirmation of the presence of overdue payables is detected in the inventory process.
The unfulfilled obligations of the organization are recorded by the act of inventory. This document, together with the accounting certificate, becomes the basis for the write-off of the "creditors" and the publication of the proper order.
Act is compiled in arbitrary form. In the act inventory of financial obligations of the company indicates:
- creditor details;
- account account numbers;
- amount of debt;
- additional circumstances (confirmed / non-confirmed debt, with an expired limitation period).
Write off payables - wiring, which is reflected, should know every practitioner accountant. What exactly the accounts correspond to each other when writing off one or another payables, it is especially important to understand today, in a crisis, since such a task often arises from most small and medium-sized enterprises. About this and tell us in our article.
The mechanism and timing of the write-off payable debt
It takes into account B. accounting reporting Until the repayment. If the repayment does not happen, but at the same time the lender does not take any actions to recover the debt, after a certain time (limitation period), such a CZ must be written off (paragraph 7, 10.4 PBU 9/99).
Total statute of limitations by virtue of Art. 195, 196 of the Civil Code of the Russian Federation is 3 years since the obligation.
At the same time, if during these 3 years, the debtor actually recognized the existence of his debt, the period of limitations is interrupted and is counted again (a list of possible actions is contained in the decision of the Plenum of the Armed Forces of the Russian Federation dated 09.29.2015 No. 43).
The KZ in the organization is written off separately for each basis.
How to write off an overdue payable debt
The first step towards the write-off KZ is to carry out an inventory (issued by order of the head).
About how the inventory of receivables and payables takes place, we told.
Based on such an act, an accounting certificate forms the order of the head of the organization to write off the CW on a specific basis.
Celebrate debt (wiring)
The written off KZ is subject to reflection in other income (clause 7, 10.4 of PBU 9/99), i.e., on credit account 91 (subaccount 1).
According to the instructions on the application of the account plan, with a score 91 may correspond to accounting accounts with suppliers (account 60), buyers (account 62), on loans received and loans (accounts 66, 67), social Insurance (account 69), with personnel (accounts 70, 73), accountable persons (account 71), other debtors and creditors (account 76).
Thus, to write off payables, the general form wiring is as follows: D X to 91-1, where D X - debt on account, on which the obligation was taken into account earlier (depending on the type of obligation), and to 91-1 - a loan for account 91 (subaccount 1).
Write off payables (wiring in typical situations)
In business practice, there may be many situations requiring the write-off of KZ. Let us dwell on frequently found from them.
The most common case is the write-off of the KZ before suppliers and contractors for the supplies (work, services). In accounting, such an operation is issued by wiring: d 60 to 91-1.
It is often necessary to write off the CZ on the prepaid received, the supply to which was never implemented. To conduct a write-off of payables, the wiring should look like this: d 62 to 91-1.
It is also impossible to exclude the likelihood of KZ before staff for paying labor or in cases where accountable person Allowed the recalculation of issued funds. By general rule If an employee was not paid some part of the wage due (salary or a bonus), such debt is recognized as deposited and reflected in the account 76. In this case, the posting for debiting payables to personnel is used. next species: D 76 to 91-1.
There is no specific rules for accountable persons, therefore the write-off of the KZ in front of the accountable person in the amount of the recalculation implemented by it is issued by the wiring: d 71 to 91-1.
KZ to the founders on the payment of dividends - the situation in the context of the crisis. Since the organization pays dividends from net profit, while debiting unclaimed debt on dividends there is a restoration of such a profit (paragraph 9 of Art. 42 of the Federal Law "On joint Stock Company"Dated December 26, 1995 No. 208-FZ, paragraph 4 of Art. 28 FZ "On Limited Liability Societies" of 08.02.1998 No. 14-FZ) on credit account 84.
According to the accounting rules, calculations with personnel are taken into account on account 70, and with shareholders (not consisting in the state) - on account 75. Depending on who the participant is, this operation is issued by one of the following postings:
- D 75-2 (if the shareholder does not work in this organization) to 84;
- D 70 (if the participant is employed in the organization) to 84.
RESULTS
It is important to correctly write off the CW to an organization, since this operation directly affects the accuracy and content of the information contained in the accounting reporting. To do this to correctly, it is necessary to clearly represent, in what time and exactly what postures should make an exception to a short debt from the CZ.
We must also forget about the specifics of specific situations. In particular, that the Write-off of the CZ on dividends is reflected on the account of account 84, and not account 91-1, as in most other cases.
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