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You will need

• - Lease agreement;
• - act of acceptance-delivery of property (form No.ОС-1).

Instructions

1

In order for you to have the opportunityuse the property with subsequent redemption, you need to draw up a lease agreement. According to this normative legal document, you will be a lessee, and the other party will be a lessor. The contract must necessarily be written in its validity period, to which you are obliged to pay leasing payments.

2

Also in the lease agreement should be spelled outsuch a condition as accounting of property, that is, which party will be on the balance sheet of the leased property. In the event that the document is fixed on the balance of your counterparty (the lessor), then you must reflect it on the off-balance account.

3

To reflect in the accounting of the received property under the leasing agreement, you need to draw up an act of acceptance-transfer (form No.ОС-1). After that, its value is reflected on the off-balance account 001 "Rental OS".

4

According to the Regulations on Accounting,Payments under the leasing agreement are reflected in expenses for ordinary activities. If the property is listed on the balance sheet of the lessee, then all costs are an investment process. Accordingly, the amount of input VAT must be reflected in account 08 "Investments in non-current assets" sub-account "Acquisition of fixed assets." This account must go in correspondence with the debit account 01 "Fixed Assets".

5

The value of VAT on account 19 "Value-added tax on purchased values" sub-account "Value added tax when acquiring fixed assets."

6

All calculations under the leasing agreement are reflected in account 76 "Settlements with different debtors and creditors" sub-account "Leasing obligations".

7

Also, monthly charge amortization onleasing property, which is listed on your balance sheet. The amount of depreciation charges should be reflected as follows: D20 "Basic Production", 25 "General Production Costs" K02 "Amortization of the Operating System".

Instructions

1

Between the leasing and the loan there is a visible similarity(the technique is bought on credit), but there is also a significant difference. For an enterprise, leasing occurs with substantial tax benefits (as opposed to a direct loan for purchase). VAT leased first withheld by the tax, and then returned, provided that the correct accounting, the provision of all documents and applications for deductions.

2

You can reflect the operations of leasing witha special addition to the program "1C: Accounting". To do this, select the "Tools" menu in the taskbar, the "Add-ons" tab. Choose "1C: Leasing". This third-party application is free for users of official software. Download the add-on and run it.

3

In the appendix "1C: Leasing "download existing contracts and payment receipts relating to leasing operations. The system will offer you to distribute them by categories: "Payment of the main share", "Interest", "Penalty", "Postings", "Other". After categorization, synchronize the system. To do this, select the item "Synchronization with 1C: Accounting" in the "Tools" menu. After that, all necessary calculations will be made automatically in the accounting department.

4

For VAT refund on leasing transactionsit is necessary to write an application for a return to the tax inspectorate. Attach to it the originals of all your payment cards and a copy of the main contract between the bank and the enterprise. You can return money within ten years from the date of payment. After the return, you need to store the originals of payment documents for 4 years.

Instructions

1

Specify the charge of payments forrelevant accounts. If you buy any products or order work or services, all calculations are reflected in accounts 60 "Settlements with suppliers and contractors" or 76 "Settlements with creditors". Payments to the budget are accounted for in Account 68 "Calculations for Taxes and Levies", and for calculations on wages, Account 70 "Settlements with staff for remuneration" is used. In this case, before the actual transfer of these amounts, they are indicated on the credit of these accounts.

2

Make payment for the goods, payment to the budget orthe issuance of wages. In this case, the transferred amounts are reflected on the credit of the account 50 "Cashier" or 51 "Settlement account" in correspondence with the corresponding account.

3

Determine whether balances have been formed for the reportingdate on account 60, 76, 70 or 68. To do this, subtract from the loan account his debit. The presence of a positive balance indicates the formation of the enterprise's debt to counterparties. In addition, balances are checked on such accounts as 66 and 67 "Settlements on loans and borrowings", 73 "Settlements with personnel", 71 "Settlements with accountable persons" and so on.

4

Reflect in the accounting entryadvance payments for the goods. In this case, before the actual transfer of goods for the enterprise, there is a debt for the amount of the advance payment that is accounted for on the credit of account 62 "Settlements with customers and buyers". If within the specified periods the enterprise does not fulfill its obligations, these amounts are to be reflected in the composition of its accounts payable.

5

Summarize the debt of the enterprise. The presence of a credit balance on the accounts is reflected at the end of the reporting period in the balance sheet at line 620 of the section "Current Liabilities" with a breakdown of the debts.