The procedure for purchasing BSO and inspection books

How do BSOs differ from regular forms?

In contrast to ordinary forms, BSOs in an institution are subject to special requirements for registration and storage. As a rule, BSO forms are approved by the relevant authorities and have a series and form number. In addition, they can be applied to different degrees of protection.

The most common BSO used in the activities of government institutions include forms of work books, inserts for them, receipts, certificates, diplomas, certificates, tickets and subscriptions, certificates of incapacity for work.

Enter the site

RSS Print
Category : Accounting Replies : 941

You can add a topic to your favorites list and subscribe to email notifications.

« First ← Prev. ... ... Next. → Last (95) »

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#831[921920] May 8, 2021, 9:26 am

Svet wrote:
Samfira wrote:
Can anyone explain clearly whether I am reasoning correctly: we received the forms: D.10 Kr.60 100 rubles (1 piece for 1 rub.) + D.006 100 pieces. Issued at the beginning of the month according to the invoice: D.44 Kr.10, for example, 10 rubles (10 pcs.). On what basis do we write off forms to account 44??? During the month, 9 forms were used up and 1 was damaged: Kr.006 9 pcs act for writing off used forms We draw up a register on the damaged form and write it off from 006. On what basis do we write it off??? A report on damaged items is drawn up after verification; as I understand it, it cannot be written off based on the register. Further, if this form is not attributed to the guilty person, then it must be written off as non-operating expenses in accordance with paragraph 24 of Instruction No. 196. But we have already written it off to 44 upon transfer, which means: D.44 Kr.10 -1 rub (1 piece) D.91 or 90.10 Kr.10 which is the right debit account to choose here??? The instructions say that debit 92 “non-operating income and expenses.” We don’t count 92, then which one: 91 or 90??? And what to do with VAT, restore it or not. In the responses from the Inspectorate of Taxes it is written that it is not necessary, because written off as expenses, but we should write off the damaged forms as non-operating expenses, that is, not as expenses. Then what happens, you need to restore???

I want to draw the moderator's attention to this message because:

Notification is being sent...

mamonty [email hidden] RB, Minsk

Wrote 2913 messages Write a private message Reputation: 458

#832[921922] May 8, 2021, 9:50

Samfira wrote:
Svet wrote:
Samfira wrote:
Can anyone explain clearly whether I am reasoning correctly: we received the forms: D.10 Kr.60 100 rubles (1 piece for 1 rub.) + D.006 100 pieces. Issued at the beginning of the month according to the invoice: D.44 Kr.10, for example, 10 rubles (10 pcs.). On what basis do we write off forms to account 44??? During the month, 9 forms were used up and 1 was damaged: Kr.006 9 pcs act for writing off used forms We draw up a register on the damaged form and write it off from 006. On what basis do we write it off??? A report on damaged items is drawn up after verification; as I understand it, it cannot be written off based on the register. Further, if this form is not attributed to the guilty person, then it must be written off as non-operating expenses in accordance with paragraph 24 of Instruction No. 196. But we have already written it off to 44 upon transfer, which means: D.44 Kr.10 -1 rub (1 piece) D.91 or 90.10 Kr.10 which is the right debit account to choose here??? The instructions say that debit 92 “non-operating income and expenses.” We don’t count 92, then which one: 91 or 90??? And what to do with VAT, restore it or not. In the responses from the Inspectorate of Taxes it is written that it is not necessary, because written off as expenses, but we should write off the damaged forms as non-operating expenses, that is, not as expenses. Then what happens, you need to restore???

I want to draw the moderator's attention to this message because:

Notification is being sent...

Sometimes I don't believe myself

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#833[921924] May 8, 2021, 10:03

mamonty wrote:
Samfira wrote:
Svet wrote:
Samfira wrote:
Can anyone explain clearly whether I am reasoning correctly: we received the forms: D.10 Kr.60 100 rubles (1 piece for 1 rub.) + D.006 100 pieces. Issued at the beginning of the month according to the invoice: D.44 Kr.10, for example, 10 rubles (10 pcs.). On what basis do we write off forms to account 44??? During the month, 9 forms were used up and 1 was damaged: Kr.006 9 pcs act for writing off used forms We draw up a register on the damaged form and write it off from 006. On what basis do we write it off??? A report on damaged items is drawn up after verification; as I understand it, it cannot be written off based on the register. Further, if this form is not attributed to the guilty person, then it must be written off as non-operating expenses in accordance with paragraph 24 of Instruction No. 196. But we have already written it off to 44 upon transfer, which means: D.44 Kr.10 -1 rub (1 piece) D.91 or 90.10 Kr.10 which is the right debit account to choose here??? The instructions say that debit 92 “non-operating income and expenses.” We don’t count 92, then which one: 91 or 90??? And what to do with VAT, restore it or not. In the responses from the Inspectorate of Taxes it is written that it is not necessary, because written off as expenses, but we should write off the damaged forms as non-operating expenses, that is, not as expenses. Then what happens, you need to restore???

The write-off of strict reporting forms from the accounts of financially responsible persons (writing off of specific series and numbers of forms) is reflected by commercial organizations and individual entrepreneurs maintaining accounting records - according to the expense of off-balance sheet account 006 “Strict reporting forms”. In accounting, this operation (damaged inventory items) is reflected by the entry: Debit 90-10 “Other expenses for current activities” – Credit 10 “Materials”. Thanks for answering. And when you hand over the forms to the responsible executor, you write them off as 44,20,26, and if he spoils them, then you reverse the entry and write them off as 90-10??? Yes, as for documents and postings: tn D10-K60(76), D18-K60(76), D006(warehouse), commissioning certificate D20(44)-K10, D006(mol)-K006(warehouse), certificate for write-off of used BSO K006 (mol), act for writing off damaged, canceled K006 (mol), D10-K60 (76) reversal, D90.10-K10 I do not recover VAT Thank you very much!!! Is it possible, instead of a commissioning act, to make a regular act for writing off materials? Will this be some kind of significant mistake, because it is not really written anywhere on what basis to write them off. And one more thing, in the receipt and expenditure book you reflect only the receipt from Belblankoizdat and issuance to the responsible executor, or do you also indicate acts for writing off used/damaged? Just by reading the forum, I realized that many simply indicate received and transmitted, but why then in the book are the columns damaged, unused, used, etc.?

I want to draw the moderator's attention to this message because:

Notification is being sent...

arinkai [email protected] Gomel

Wrote 1796 messages Write a private message Reputation: 121

#834[921928] May 8, 2021, 10:34

Samfira wrote:
Thank you very much!!! Is it possible, instead of a commissioning act, to make a regular act for writing off materials? Will this be some kind of significant mistake, because it is not really written anywhere on what basis to write them off. And one more thing, in the receipt and expenditure book you reflect only the receipt from Belblankoizdat and issuance to the responsible executor, or do you also indicate acts for writing off used/damaged? Just by reading the forum, I realized that many simply indicate received and transmitted, but why then in the book are the columns damaged, unused, used, etc.?

I want to draw the moderator's attention to this message because:

Notification is being sent...

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#835[921931] May 8, 2021, 10:42

arinkai wrote:
Samfira wrote:
Thank you very much!!! Is it possible, instead of a commissioning act, to make a regular act for writing off materials? Will this be some kind of significant mistake, because it is not really written anywhere on what basis to write them off. And one more thing, in the receipt and expenditure book you reflect only the receipt from Belblankoizdat and issuance to the responsible executor, or do you also indicate acts for writing off used/damaged? Just by reading the forum, I realized that many simply indicate received and transmitted, but why then in the book are the columns damaged, unused, used, etc.?

Of course, the write-off is reflected, both used and damaged (in 1C, the book is filled out automatically, the write-off act is indicated). In addition to the invoice, when transferring it to the responsible executor, I make an act of writing off materials on the BSO (for writing off from 44) Thank you. That is, if I understood you correctly, then in the book you reflect both the write-off of damaged and the write-off of used BSO from the responsible executor? Sorry for the stupid question, but do you indicate the acts for writing off those for which you write off to 44 and 90-10 or those for which you write off from 006???

I want to draw the moderator's attention to this message because:

Notification is being sent...

metja [email hidden]

Wrote 77 messages Write a private message Reputation:

#836[921956] May 8, 2021, 2:13 pm

Good afternoon I’m reading the forum and questions arise again: 1) if the BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th, then we should include all BSO and damaged ones in the “commissioning” document? and then we make a reversal for the spoiled ones, and do as it is written in the instructions: “24. Deregistration of damaged and (or) canceled strict reporting forms due to malfunction of software products and office equipment, refusal of customers to purchase goods, incorrectly submitted data for filling out the form, as well as various emergency circumstances (fire, flood, utility network failure and others ) that occurred during the storage of forms before they were transferred by the financially responsible person to the responsible executors, is reflected in the following accounting entries: for commercial organizations and individual entrepreneurs maintaining accounting records - in the debit of account 92 “Non-operating income and expenses” and the credit of account 10 “Materials”; simultaneously writing off specific series and numbers of forms - according to the expense of off-balance sheet account 006 “Strict reporting forms”; 2) It follows that if there are damaged BSOs, you need to use 90.10-10. And at this moment the question arises with the restoration of VAT. I'm completely confused..... I want to draw the moderator's attention to this message because:

Notification is being sent...

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#837[921960] May 8, 2021, 2:49 pm

metja wrote:
Good afternoon I’m reading the forum and questions arise again: 1) if the BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th, then we should include all BSO and damaged ones in the “commissioning” document? and then we make a reversal for the spoiled ones, and do as it is written in the instructions: “24. Deregistration of damaged and (or) canceled strict reporting forms due to malfunction of software products and office equipment, refusal of customers to purchase goods, incorrectly submitted data for filling out the form, as well as various emergency circumstances (fire, flood, utility network failure and others ) that occurred during the storage of forms before they were transferred by the financially responsible person to the responsible executors, is reflected in the following accounting entries: for commercial organizations and individual entrepreneurs maintaining accounting records - in the debit of account 92 “Non-operating income and expenses” and the credit of account 10 “Materials”; simultaneously writing off specific series and numbers of forms - according to the expense of off-balance sheet account 006 “Strict reporting forms”; 2) It follows that if there are damaged BSOs, you need to use 90.10-10. And at this moment the question arises with the restoration of VAT. I'm completely confused...

the consultant writes: “The disposal of forms that are damaged and (or) canceled for various reasons (due to emergency circumstances, the fault of responsible persons, etc.) is not recognized as subject to value added tax (clause 1 of Article 93 of the Tax Code )"

I want to draw the moderator's attention to this message because:

Notification is being sent...

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#838[921961] May 8, 2021, 2:53 pm

I have one more question: If, when transferring it to the contractor, we write off the BSO at 44, for example, 10 pieces, he spoils 1 piece, we reverse it and write it off at 90-10. Then it turns out that we will have an act for writing off 10 pieces and then 1 more piece, i.e. only 11 pieces. This is not true in the end. Damn, some BSO, but a lot of questions. I want to draw the moderator's attention to this message because:

Notification is being sent...

mamonty [email hidden] RB, Minsk

Wrote 2913 messages Write a private message Reputation: 458

#839[921963] May 8, 2021, 16:09

Quote:
1) if BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th

I write off expenses not monthly, but when I issue forms to MOL (D20-K10 10 pcs). The same date also applies to wiring D006mol-K006 (10 pcs). My 1C itself makes both entries in the commissioning document. And on the last day of the month, write-off of used ones (K006mol 9 pcs) and write-off of spoiled ones (K006mol 1 pcs, D20-K10 reversal, D90.10-K10) Total for account 006 MOL: D006mol 10 pcs, K006mol 9+1=10 pcs

Samfira wrote:
I have one more question: If, when transferring it to the contractor, we write off the BSO at 44, for example, 10 pieces, he spoils 1 piece, we reverse it and write it off at 90-10. Then it turns out that we will have an act for writing off 10 pieces and then 1 more piece, i.e. only 11 pieces. This is not true in the end. Damn, some BSO, but a lot of questions.

I want to draw the moderator's attention to this message because:

Notification is being sent...

Sometimes I don't believe myself

Samfira [email hidden]

Wrote 639 messages Write a private message Reputation:

#840[921965] May 8, 2021, 16:33

mamonty wrote:
Quote:
1) if BSO is taken into account on the account. 10, is written off monthly as expenses on the 01st day (44-10) and from 006 account. on the 30th

Samfira wrote:
I have one more question: If, when transferring it to the contractor, we write off the BSO at 44, for example, 10 pieces, he spoils 1 piece, we reverse it and write it off at 90-10. Then it turns out that we will have an act for writing off 10 pieces and then 1 more piece, i.e. only 11 pieces. This is not true in the end. Damn, some BSO, but a lot of questions.

you mixed all the bills in one pile for account 10 D10-K60 10 pieces arrived D20-K10 10 pieces were put into operation used account forms 10 do not touch the damaged form with 20 (44) is reversed and immediately sent to 90 D20 K10 1 piece reversed D90 .10 K10 1 piece Total D10 10 pieces, K10 10-1+1=10 pieces Well, everything seems clear... but could you also tell me: do you enter data on damaged and used invoices in the receipt and expenditure book? Or was it only received from Belblankoizdat and transferred to the responsible executor?? It’s just that if an act for writing off damaged BSO according to the instructions is drawn up after a tax audit, then what document should be indicated in the book?

I want to draw the moderator's attention to this message because:

Notification is being sent...

« First ← Prev. ... ... Next. → Last (95) »

In order to reply to this topic, you must log in or register.

Pros and cons of BSO

The following advantages of such documents speak in favor of their use:

When working outside, it is easier to write out a form than to use a portable cash register.
BSO does not require registration with the tax authorities.

Previously, it was possible to record here the absence of the need to purchase a cash register, and therefore its annual maintenance. But now, by July 1, 2021, everyone will have automated calculation devices, so both points can be eliminated. Negative features:

Forms are used only when providing services to the public.
Printed BSOs are filled in manually, which is not very convenient when there are a lot of clients.
There are strict requirements for recording and storing such documents.
New batches of forms must be ordered on time and their quantity must be tracked.