Accounting financial accounting. Accounting for uninvoiced deliveries (the most important)

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Accounting financial accounting. Accounting for uninvoiced deliveries (the most important)

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50. ACCOUNTING FOR UNINVOICED DELIVERY

Uninvoiced deliveries are considered inventories received by the organization for which there are no settlement documents (account, payment request, payment request-order or other documents accepted for settlements with the supplier). Uninvoiced deliveries are accepted to the warehouse with the preparation of two copies of the act of acceptance of materials. Posting of non-invoiced deliveries is made on the basis of the first copy of the specified act. The second copy of the act is sent to the supplier.

The organization takes measures to identify the supplier (if he is unknown) and receive settlement documents from him. If settlement documents for uninvoiced deliveries are received in the same month or in the next month before the relevant registers are compiled in the accounting department for the receipt of material reserves, they are taken into account in the generally established order in this organization.

Uninvoiced deliveries are accounted for in inventory accounts. In this case, inventories are received and taken into account in analytical and synthetic accounting at accounting prices accepted in the organization. In cases where an organization uses the actual cost of materials as accounting prices, then these inventories are accounted for at market prices. After receipt of settlement documents for uninvoiced deliveries, their accounting price is adjusted taking into account the received settlement documents. At the same time, settlements with the supplier are clarified.

If billing documents for uninvoiced deliveries enrolled the following year after the submission of the annual financial statements, then:

a) the accounting value of inventories does not change;

b) the amount of value added tax is accepted for accounting in accordance with the established procedure;

at) the settlements with the supplier are specified, while the sums of the existing difference between the book value of the capitalized inventories and their actual cost are written off in the month in which the settlement documents were received:

▪ a decrease in the value of inventories is reflected in the debit of settlement accounts and the credit of financial results accounts;

▪ an increase in the cost of inventories is reflected in the credit of settlement accounts and the debit of financial results accounts.

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