IMPROVING THE METHODICAL SUPPORT OF ACCOUNTING FOR FUEL AT THE ENTERPRISE

Abstract

Today the acquisition of fuel on coupons and fuel cards is very widespread. Therefore, in accounting, in addition to fuel, coupons and fuel cards must be reflected. The scheme for acquiring fuel on coupons and fuel cards is quite simple, at the same time there are nuances that an accountant should pay attention to. Among them: the moment of setting of fuel on balance-sheet, the use of checks of registrars of settlement transactions, tax issues. The purpose of the article is to improve documentary support and clarify the methodical foundations of accounting for fuel purchased by the company on coupons and fuel cards. It was revealed that the moment of transfer of the ownership of fuel to the enterprise-buyer of coupons and fuel cards affects the accounting procedure. The problematic aspects of documentary support of operations for the acquisition and setting of fuel on balance-sheet were analyzed in the case the coupons and fuel cards are using. Based on the validity of the fuel cards, the latter can be recognized as low-value wearing items or low-value non-current material assets. The primary document for setting of fuel on balance-sheet is an invoice, which is issued at the time of purchase of coupons. However, the tax authorities demand the setting of fuel on balance-sheet on the basis of the checks of registrars of settlement transactions. In their view, the absence of the checks of registrars of settlement transactions is the grounds for abatement of costs, although, as was shown in the article, there are no legislative grounds for this. The form of the Journal of the availability and movement of coupons and fuel cards was proposed, which allows accountant to display all operations (receipt, issuance, return) with coupons and fuel cards in one registry of analytical accounting. An alternative variant of documenting of the receipt of fuel on the basis of the Act on the acceptance of materials issued by the selection commission and approved by the head of the enterprise was disclosed. The recommendations presented in the article will help accountants correctly organize the accounting of such assets, and the problems identified are an occasion to deepen the scientific research for their solution.