Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
43. Settlements with suppliers and contractors
Accounting for settlements with suppliers and contractors is carried out on account 60 "Settlements with suppliers and contractors".
This account summarizes information on payments for:
▪ received inventory items, accepted work performed and services consumed, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, payment documents for which are accepted and subject to payment through the bank;
▪ inventory items, works and services for which payment documents were not received from suppliers or contractors (uninvoiced deliveries);
▪ surplus inventory items identified during their acceptance;
▪ transportation services received, including calculations for shortfalls and overages of the tariff (freight), as well as for all types of communication services, etc.
Account 60 "Settlements with suppliers and contractors" is credited on the cost of inventory items, works, services accepted for accounting in correspondence with the accounts of these values or the accounts of the corresponding costs. For services for the delivery of material assets (goods), as well as for the processing of materials on the side of the entry on the credit of account 60 "Settlements with suppliers and contractors" are made in correspondence with the accounts of inventories, goods, production costs, etc.
According to the debit of account 60 "Settlements with suppliers and contractors" the amounts of fulfillment of obligations (payment of invoices), including advances and prepayments, are taken into account in correspondence with cash accounts, etc. At the same time, the amounts of advances issued and prepayments are accounted separately. Amounts owed to suppliers and contractors, secured by promissory notes issued by the organization, are not debited from account 60 "Settlements with suppliers and contractors", but are accounted for separately in analytical accounting.
Organizations performing the functions of a general contractor in the performance of a construction contract, an R&D contract and another contract also record settlements with their subcontractors on account 60 "Settlements with suppliers and contractors".
All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected on account 60 "Settlements with suppliers and contractors" regardless of the time of payment.
Regardless of the assessment of inventory items in analytical accounting, account 60 "Settlements with suppliers and contractors" in synthetic accounting is credited according to the supplier's settlement documents.
Debit account 76 "Settlements with various debtors and creditors", sub-account "Settlements on claims"
Credit of account 60 "Settlements with suppliers and contractors" - a claim was made to the supplier for the shortage of inventory items.
For uninvoiced deliveries, account 60 "Settlements with suppliers and contractors" is credited for the value of the received valuables, determined on the basis of the price and conditions stipulated in the contracts.
Analytical accounting on account 60 "Settlements with suppliers and contractors" is conducted for each presented invoice, and settlements in the order of planned payments - for each supplier and contractor.
Author: Kabkova E.N.
<< Back: Payments for taxes and fees
>> Forward: Settlements with buyers and customers
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ Inorganic chemistry. Crib
▪ Organization theory. Crib
▪ Eye diseases. Lecture notes
See other articles Section Lecture notes, cheat sheets.
Read and write useful comments on this article.
<< Back
Latest news of science and technology, new electronics:
The existence of an entropy rule for quantum entanglement has been proven
09.05.2024
Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>
Mini air conditioner Sony Reon Pocket 5
09.05.2024
Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>
Energy from space for Starship
08.05.2024
Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>
| Random news from the Archive B flat black hole
01.04.2004
Astronomers at the University of Cambridge (England), studying a giant cloud of gas surrounding the cluster of galaxies in the constellation Perseus, 250 million light-years from Earth, found concentric circles in this cloud.
These densified and rarefied regions of gas are only visible in the X-ray range (heated gas generates X-rays).
In essence, the researchers say, we are seeing ultra-low sound emitted by a black hole that sits at the center of a cloud of gas. This is a B-flat note, it is 57 octaves below the middle octave audible to the human ear.
|
Other interesting news:
▪ ASUS ZenPad 8 (Z380M) and ZenPad 10 (Z300M) tablets
▪ Mathematics to help the postman
▪ Processor Intel Celeron 2,7 GHz
▪ Worst year in human history
▪ Micropipette for printer
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ section of the site Metal detectors. Article selection
▪ article Storage of balls. Tips for the home master
▪ article What makes people laugh? Detailed answer
▪ article Wood grinder engaged in the processing of shields on cylinder and wide-belt machines. Standard instruction on labor protection
▪ article Small-sized three-element antenna. Encyclopedia of radio electronics and electrical engineering
▪ article Shrinking card fan. Focus Secret
Leave your comment on this article:
All languages of this page
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua
2000-2024
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese