How to account for gas mileage
Calculate the required amount of money to purchase gasoline during the month. This value depends on the type of vehicle and the planned load. Issue an order for the company, which will indicate the amounts transferred to certain employees under a report, the frequency of payments and the delivery of the advance report.
Make the account cash warrant in the form №KO-2 when issuing cash report to purchase gasoline. In accounting, reflect this operation by opening a credit on account 50 “Cash Desk” and a debit on account 71 “Settlements with accountable persons”.
Accept an advance report on the form AO-1 from the employee on time. Checks and invoices must be attached to it, confirming the consumption of gasoline. According to Clause 1, Article 172 of the Tax Code of the Russian Federation, if the fact of expenses is confirmed by an invoice, then VAT is deducted, which is reflected in account 19 "VAT". Otherwise, in accordance with paragraph 6 of PBU 5/01, gasoline must be credited at the price indicated on the cash voucher including VAT. As a result, the expense on the credit of account 71 and the debit of account 10.3 “Fuel” is reflected.
Confirm the fact of gasoline consumption on the basis of waybills, which are numbered and sealed by the company. In order to reflect the movement of these documents in accounting, a register of waybills is formed in form No. 8, which is approved by the Resolution of the State Statistics Committee of the Russian Federation No. 78 dated November 28, 1997.
Calculate the amount of gasoline, which must be written off in accordance with the data of waybills. Write off the spent fuel by opening a credit on the account 10.3 and a debit on the account that corresponds to the purpose of the cost of gasoline. Thus, account 20 “Primary production”, account 26 “General expenses” or account 40 “Output” can be used.
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