Accounting
Accounting for the costs of medical examinations depends on the sources from which they were paid:
- at the expense of the organization;
- at the expense of contributions for insurance against accidents and occupational diseases (if such a possibility is provided for by the rules for spending insurance premiums approved by the Ministry of Health and Social Development of Russia for the current year).
The costs of mandatory medical examinations carried out at the expense of the organization are included in expenses for ordinary activities (clauses 5, 7 of PBU 10/99).
If the medical examination is carried out in your own medical center, write off the expenses using the following entries:
Debit 26 (44) Credit 02 (10, 70, 68, 69…)
– reflects the costs of maintaining a medical center (medicines, salaries of medical staff).
If the medical examination is carried out under an agreement with a medical institution, document the cost of the services provided by posting:
Debit 26 (44) Credit 76
– the costs of conducting a mandatory medical examination are reflected.
If an employee underwent a medical examination at his own expense, and the organization reimburses him for expenses, reflect the accrual of compensation by posting:
Debit 26 (44) Credit 73
– compensation for expenses for undergoing a mandatory medical examination has been accrued.
A catering accountant is treated the same as a cook.
(?) We are hiring an ordinary accountant for a restaurant.
Should we really send him for a medical examination too? And even with such an impressive list of doctors and tests? There is blood testing for syphilis, a smear for staphylococcus, and fluorography, even a dentist! They say that he will have to take and pass all this at least once a year. We don’t quite understand why?! He works with papers, not products...
HELL. Ovechkina, Armavir
Answer
Your doubts are understandable. On the one hand, according to the Law “On the Quality and Safety of Food Products”, only catering staff should undergo preliminary and periodic medical examinations (examinations):
— employed in work related to the production and circulation of food products;
— directly in contact with products.
