The supplier's invoice for the goods has been accepted. Settlements with wiring suppliers. Disposal of materials upon their gratuitous transfer

Suppliers and contractors include organizations that supply raw materials and other inventory items, as well as perform various works (overhaul, current repairs of fixed assets, etc.) and provide different kinds services.

Settlements with suppliers and contractors are carried out after the shipment of inventory items, performance of work or provision of services, or simultaneously with them, with the consent of the organization or on its behalf. Suppliers and contractors may be issued an advance payment in accordance with the economic agreement.

Currently, organizations themselves choose the form of payment for the delivered products, work performed, services rendered.

To summarize information on settlements with suppliers and contractors, account 60 “Settlements with suppliers and contractors” is intended. All transactions related to settlements for acquired material assets, accepted works, rendered services are reflected in this account, regardless of the time of payment.

The basis for accounting for accounts payable to suppliers are settlement documents (invoices, invoices) and documents evidencing the fact of the transaction (waybills, receipt orders, acceptance certificates, certificates of performance of work and services). Typical accounting entries for account 60 are presented in table 1

Table 1 Typical accounting entries for account 60

On account 60, the debt is reflected within the limits of the acceptance amounts. If shortages are found in the received material assets, inconsistencies in prices stipulated by the contract, account 60 is credited for the corresponding amount in correspondence with account 76 “Settlements with various debtors and creditors” (subaccount “Settlements on claims”).

The amount of VAT is included by suppliers and contractors in invoices for payment and reflected to the buyer in the debit of account 19 “Value added tax on acquired valuables” and the credit of account 60. Expenses for paying interest on loans from suppliers and contractors for acquired values, work performed and services rendered are reflected in the debit of the accounts of the acquired property or production costs (since they are included in the cost of production) and the credit of account 60.

The repayment of debts to suppliers is reflected in the debit of account 60 and the credit of cash accounts (51, 52, 55) or bank loans (66, 67). The order of accounting entries when paying off debts to suppliers depends on the forms of payment used.

Without the consent of the organization, without acceptance, claims are paid for the supplied gas, water, electricity, issued on the basis of indicators of measuring instruments and current tariffs, as well as for sewerage, use of the telephone, postal and telegraph services.

Accounting for advance payments is carried out separately in separate analytical accounting registers in order to obtain information on settlements with specific suppliers and monitor their status. The amounts of advance payments issued are transferred by payment order from settlement or other bank accounts. These transactions are recorded as:

Debit 60 "Settlements with suppliers and contractors"

Credit 50, 51, 52, 55.

The transferred advances to suppliers and contractors are recorded in the debit of this account until the delivery of inventories or the volume of work and services provided for by the contract are fully completed and documented. For goods received and work performed, documented, there is a debt to suppliers or contractors, which is reduced by the amount of previously issued advances.

If the supply contract is not fulfilled, the unused advance funds are returned by the supplier to the buyer's settlement account. Such an operation is executed by a payment order, in which the basis must be indicated (number and date of the payment order, according to which the advance payment was recorded, as well as the contract). The return by the supplier of the unused amount of advances is made out by an accounting entry:

Debit 50. 51. 52. 55

Loan 60 “Settlements with suppliers and contractors”.

The sum differences on the acquired property after its receipt or the performed works (services) are taken into account on accounts 60 and 91 “Other income and expenses” as operating income or expenses, depending on the value of the sum differences.

Exchange differences on acquired property (works, services) are also reflected in accounts 60 and 91 as operating income or expenses, depending on the value of exchange differences.

Termination of obligations (in addition to proper performance) can be carried out on the following grounds: when offsetting mutual claims, novation, debt forgiveness, liquidation of a legal entity (Articles 410, 414, 415, 419 of the Civil Code of the Russian Federation).

The termination of obligations when offsetting mutual claims is reflected in the debit of account 60 and the credit of account 62 “Settlements with buyers and customers” or account 76 “Settlements with various debtors and creditors”.

Debt forgiveness is essentially a type of gift giving. The forgiven amount of debt is non-operating income and is reflected in the debit of account 60 and the credit of account 91 “Other income and expenses”.

When obligations are terminated by novation, one obligation is replaced by another. This replacement is not reflected in synthetic accounts; marks are made in analytical accounting.

Termination of obligations as a result of the liquidation of a legal entity and the write-off of accounts payable, for which the limitation period has expired. Take into account the debit of account 60 and the credit of account 91 "Other income and expenses". Write-off of accounts payable, for which the limitation period has expired, is carried out based on the results of the inventory, written justification and order of the head of the organization.

Analytical accounting on account 60 is kept for each presented invoice, and settlements in the order of planned payments - for each supplier and contractor. At the same time, the construction of analytical accounting should provide the possibility of obtaining the necessary data on: suppliers on accepted and other settlement documents, the payment deadline for which has not come; suppliers on unpaid settlement documents on time; suppliers for uninvoiced deliveries; advances issued; to suppliers on promissory notes issued, the due date for which has not come; suppliers with overdue bills; suppliers on a commercial loan received, etc.

Accounting for settlements with suppliers and contractors within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept on account 60 separately.

In the journal-order form of accounting, accounting for settlements with suppliers is kept in journal-warrant No. 6. In this journal, synthetic accounting is combined with analytical. Analytical accounting of settlements with suppliers in the course of settlements and the procedure for planned payments is kept in statement No. 5, the data of which at the end of the month are included in the totals for the corresponding accounts in journal-order No. 6.

When accounting is automated, on the basis of bank statements, machine-grams of synthetic and analytical accounting are compiled for each account used to account for settlements with suppliers and buyers (“Settlements with suppliers and contractors”, “Settlements with buyers and customers”,

“Settlements with various debtors and creditors”, sub-account “Settlements on claims”). These machinograms serve as the basis for the development of machinograms - turnover sheets for accounts, according to the final data of which entries are made in the General Ledger.

We talked about in a separate article. In this consultation, we will focus on the accounting of settlements with suppliers and contractors.

Sch 60 "Settlements with suppliers and contractors"

Answers to questions about how accounting is conducted for settlements with suppliers and buyers, with payroll personnel, founders, etc., are contained in the Chart of Accounts and Instructions for its application (Order of the Ministry of Finance dated October 31, 2000 No. 94n).

If we talk briefly about the accounting of settlements with suppliers and contractors, then this accounting is kept on account 60 “Settlements with suppliers and contractors”. And account 60 - active or passive? This account is active-passive. This means that the balance of this settlement account can be either debit or credit. Accordingly, in the balance sheet, the balance of account 60 can be reflected both in an asset and in a liability, depending on the type of debt.

A detailed description of account 60 is contained in the Instructions for the use of the Chart of Accounts.

So, on account 60, information on settlements with suppliers and contractors for:

• received goods and materials, accepted work performed and consumed services, including the provision of electricity, gas, steam, water, etc., as well as the delivery or processing of material assets, settlement documents for which are accepted and payable through a bank;
• Inventory and materials, works and services for which settlement documents were not received from suppliers or contractors (the so-called non-invoiced deliveries);
• surplus goods and materials identified during their acceptance;
• received transportation services, including settlements for shortfalls and excesses of the tariff (freight), as well as for all types of communication services, etc.

The cost of values, works and services accepted for accounting is reflected in the debit of the relevant property and expenses and the credit of account 60. At the same time, operations on account 60 are recorded on an accrual basis: payments for acquired material assets, accepted work or consumed services are reflected in account 60 regardless of payment time.

And account 60 is debited in accounting for the amount of payment. At the same time, in correspondence, for example, with account 51 "Settlement accounts", the debit of account 60 shows not only the repayment of debt to the supplier, but also the occurrence of receivables when transferring an advance to him.

Analytical accounting of settlements with suppliers

The instruction for the application of the Chart of Accounts provides that analytical accounting on account 60 is kept for each presented invoice, and settlements in the order of planned payments are kept for each supplier and contractor.

In addition, analytical accounting of settlements with suppliers and contractors should be organized in such a way that it makes it possible to obtain the necessary data in the context of suppliers by:

• accepted and other settlement documents, the payment term of which has not come;
• settlement documents not paid on time;
• uninvoiced deliveries;
• advances issued;
• promissory notes issued, the due date of which has not come;
• overdue bills of exchange;
• received a commercial loan, etc.

Settlements with suppliers and contractors: postings (examples)

According to the accounting of settlements with suppliers and contractors, the postings are, as a rule, standard.

So, for payment to the supplier, the following is posted, depending on the method of payment (cash, non-cash, settlements in foreign currency):

Debit of account 60 - Credit of accounts 50 "Cashier", 51, 52 "Currency accounts", etc.

So, the accounting entry D 60 K 51 means that funds were transferred to the supplier from the current account, and the posting D 60 K 52 is made if the supplier's debt is repaid or an advance payment is transferred from the foreign currency account.

At the same time, a separate sub-account is usually opened to account for advances issued on account 60.

When making settlements with suppliers, the postings for the purchase of materials, goods, works and services are as follows:

Debit of accounts 10 “Materials”, 08 “Investments in non-current assets”, 20 “Main production”, 26 “General expenses”, 41 “Goods”, 44 “Sales expenses”, etc. - Account credit 60.

If the acquired values, works and services are subject to VAT, then the following entry is made at the same time:

Debit account 19 "VAT on acquired values" - Credit account 60.

Postings to vendors are not limited to entries for the formation and payment of debt. Thus, debts with suppliers and contractors for which the limitation period has expired, as well as in other cases, are written off to the financial results of the organization based on the results of the inventory, written justification and the order of the head. When writing off accounts payable, an accounting entry is made:

Debit of account 60 - Credit of account 91 "Other income and expenses", sub-account "Other income".

When writing off accounts receivable for settlements with suppliers and contractors, a reverse entry is formed:

Debit account 91, sub-account "Other expenses" - Credit account 60.

Account 60 "Settlements with suppliers and contractors" is intended to summarize information on settlements with suppliers and contractors for:

received inventory items, accepted work performed and consumed services, including the provision of electricity, gas, steam, water, etc., as well as for the delivery or processing of material assets, settlement documents for which are accepted and payable through a bank;

inventory items, works and services for which settlement documents have not been received from suppliers or contractors (the so-called non-invoiced deliveries);

surplus inventory items identified upon their acceptance;

received transportation services, including settlements for shortfalls and excesses of the tariff (freight), as well as for all types of communication services, etc.

Organizations that perform the functions of a general contractor in the performance of a construction contract, a contract for the performance of research, development and technological work and another contract also record settlements with their subcontractors on account 60 "Settlements with suppliers and contractors".

All transactions related to settlements for acquired material assets, accepted work or consumed services are reflected on account 60 "Settlements with suppliers and contractors" regardless of the time of payment.

Account 60 "Settlements with suppliers and contractors" is credited for the cost of inventory items, works, services accepted for accounting in correspondence with the accounts of these values ​​(or accounts 15"Procurement and acquisition of material assets") or accounts for accounting for the corresponding costs. For services for the delivery of material values ​​(goods), as well as for the processing of materials on the side of the entry on the credit of account 60 "Settlements with suppliers and contractors" are made in correspondence with the accounts of inventories, goods, production costs, etc.

Regardless of the assessment of inventory items in analytical accounting, account 60 "Settlements with suppliers and contractors" in synthetic accounting is credited according to the supplier's settlement documents. When the supplier's invoice was accepted and paid before the goods arrived, and when the received inventory items were accepted to the warehouse, their shortage was discovered in excess of the amounts provided for in the contract against the invoiced quantity, and also if when checking the invoice of the supplier or contractor (after the invoice was accepted ) discrepancies in prices stipulated by the contract, as well as arithmetic errors, were found, account 60 "Settlements with suppliers and contractors" is credited for the corresponding amount in correspondence with score 76"Settlements with different debtors and creditors" (sub-account "Settlements on claims").

For uninvoiced deliveries, account 60 "Settlements with suppliers and contractors" is credited for the value of the received valuables, determined on the basis of the price and conditions stipulated in the contracts.

Account 60 "Settlements with suppliers and contractors" is debited for the amount of fulfillment of obligations (payment of invoices), including advances and prepayments, in correspondence with cash accounts, etc. In this case, the amounts of advances issued and prepayments are accounted for separately. Amounts owed to suppliers and contractors, secured by promissory notes issued by the organization, are not debited from account 60 "Settlements with suppliers and contractors", but are taken into account separately in analytical accounting.

Analytical accounting on account 60 "Settlements with suppliers and contractors" is carried out for each presented invoice, and settlements in the order of scheduled payments - for each supplier and contractor. At the same time, the construction of analytical accounting should provide the possibility of obtaining the necessary data on: suppliers on accepted and other settlement documents, the payment deadline for which has not come; to suppliers on settlement documents not paid on time; suppliers for uninvoiced deliveries; advances issued; to suppliers on promissory notes issued, the due date for which has not come; suppliers on overdue bills of exchange; suppliers on a commercial loan received, etc.

Accounting for settlements with suppliers and contractors within a group of interrelated organizations, on the activities of which consolidated financial statements are compiled, is kept on account 60 "Settlements with suppliers and contractors" separately.

Account 60 "Settlements with suppliers and contractors"
corresponds with accounts

Chart of accounts application: account 60

• The organization issues its own bill of exchange and settles it with the supplier: accounting entries

  Debts to suppliers and contractors, secured by promissory notes issued by the organization, are not debited from account 60 "Settlements with suppliers and contractors" ... ; "Credit 60, subaccount" Settlements issued ... can be as follows: Debit 60, subaccount "Settlements with the supplier" Credit 66 (67 ...

• Security expenses. Accounting and tax accounting

  For protection in accounting, account 60 "Settlements with suppliers and contractors" is credited to the contractual ... for services purchased "and to the credit of account 60. The amounts transferred to the contractor in ... payment for the services rendered are reflected in the debit of account 60 and .. credit of account 51 "Settlement accounts" (Instruction for ... sale "in correspondence with the credit of account 60 "Settlements with suppliers and contractors" (clause 5 ...

• Tachograph. Accounting and taxation

  With the debit of account 68 "Calculations on taxes and fees". Further, in accordance with ... accessories", in correspondence with the credit of account 60 "Settlements with suppliers and contractors" (Instructions for ... applying the Chart of Accounts ... values ​​"in correspondence with the credit of account 60. The organization can accept to ... account 68 "Calculations on taxes and fees" in correspondence with the credit of the account ...

• Logistics costs: accounting and taxation

  For accounting goods Account 41 “Goods” / subconto Coffee maker 60 “Settlements with suppliers and contractors” 1,002,593 ... Account 41 “Goods” / subconto Washing ... on account 44 by posting: Debit account 44 “Sales expenses” K 60 "Settlements with suppliers and contractors" - 45 ... acquired values ​​"* 60 "Settlements with suppliers and contractors" (76 "Settlements with various debtors and creditors") * The supplier has the right to accept VAT as ...

• Correction of significant errors

  Entries: Debit of account 26 "General expenses", Credit of account 60 "Settlements with suppliers and contractors" -500,000 rubles ... value for acquired values", Credit of account 60 "Settlements with suppliers and contractors" -90,000 rubles. - taken into account ... "Retained earnings (uncovered loss)", Credit of account 60 "Settlements with suppliers and contractors" -500,000 rubles. - an additional amount was accrued ... the value of the acquired values ​​”, Credit of account 60“ Settlements with suppliers and contractors ”-90,000 rubles. - considered...

• Write-off of receivables in the form of an advance

  Subaccounts opened to account 60 "Settlements with suppliers and contractors": 60-1 "Settlements with suppliers"; 60-2 "Advances issued"; 60-3 “VAT on ... Funds transferred to the supplier against the future delivery of goods 60-2 51 ... debt collection from the supplier, the written-off debt should be reflected in the off-balance account 007 “... “advance” VAT uses account 76 “ Settlements with various debtors and creditors, subaccount 76-5 ... Funds were transferred to the supplier on account of the future delivery of goods 60-2 51 ...

• Cost accounting for services to provide access to an electronic trading platform

  Which conducts competitive methods for determining suppliers (contractors, performers) in electronic form, ... with the exception of closed methods for determining suppliers (contractors, performers) in electronic form. ... debit of cost accounting accounts (20, 25, 26) in correspondence with the credit of account 60 "Settlements with suppliers and contractors ..." or account 76 "Settlements with different debtors and creditors ...

• Accounting rules for "babies" and NPOs are simplified

  Acquired inventories at the price of the supplier 10 "Materials" 60 "Settlements with suppliers and contractors" Write-off of other costs, ... - if any) Accounts for accounting for settlements with counterparties, pay personnel ...) Accounts for accounting for settlements with suppliers, other counterparties , personnel for remuneration, etc. (60, ... accounts 20 (other accounts for accounting for production costs - if used) and a credit of accounts for settlements with ... counterparties, personnel for remuneration, etc. ...

• Assignment of debt: accounting entries

  Accounting, the transactions in question are reflected using accounts 62 (60) and 76. Position justification: Civil ... in an obligation is carried out using account 76 "Settlements with various debtors and creditors" ... the customer (supplier) is assigned account 62 "Settlements with buyers and customers" (account 60 "Settlements with suppliers and contractors"). Considered ... instead of accounts 62 (60), the corresponding sub-accounts of account 76 can also be used. We recommend that you familiarize yourself with ...

• The procedure for writing off accounts payable for purchased goods in the accounting records of the purchasing organization

  ... : act of inventory of settlements with buyers, suppliers and other debtors and creditors; written justification ... the account will be account 60 "Settlements with suppliers and contractors." The validity of the amount of debt to the supplier, which is on account 60 ..., is checked in the process of inventorying the calculations of the inventory ...: an act of inventorying settlements with buyers, suppliers and other debtors and creditors (can be developed ...

• Proper accounting of stationery

  The posting and acceptance of stationery purchased for cash or non-cash payments is issued ... account 60 "Settlements with suppliers and contractors" or in cash of accountable persons (through account 71 "Settlements with accountable persons"). 60 ... .01 51 Stationery paid to the supplier Current account statement ... 10.01 60.01 Stationery ...: the deduction can also be applied if there is no invoice for the MPZ (...

• Practice of the Supreme Court of the Russian Federation on tax disputes for March 2017

  According to accounts) and reflections in his personal accounts and certificates on the status of settlements with the budget ... amounts of debt, in connection with ... including confirmed by the card of balance sheet account 60 "Settlements with suppliers and contractors", according to which the cost of goods ... on transactions for the sale of goods for suppliers and, in turn, proportional ... reflected as a reduction in debt to suppliers, and does not relieve from the obligation to reduce ...

• What exactly is hospitality expenses?

  Correspondence with accounts: 60 "Settlements with suppliers and contractors"; 71 "Settlements with accountable persons"; 76 "Settlements with different debtors and creditors". Example... . Correspondence of accounts Amount, rubles Content of the operation Debit Credit 71 “Settlements with accountable persons ... representation expenses Payment from the current account will be reflected in the posting: 76 subaccount “Settlements with a transport organization ...” 51 “Settlement account” 10,000.00 ...

• The procedure for accounting for expenses for setting up an accounting program

  Correspondence with the credit of account 60 "Settlements with suppliers and contractors" or account 76 "Settlements with various debtors and ... costs associated with production and sales include costs associated with the acquisition of the right ... costs costs associated with uninterrupted operation and software setup ... any costs associated with production and (or) sales and not directly listed ... as part of other costs associated with production and sales, subject to other ...

• Accounting for waste vegetable oil

  It is reflected in the debit of account 20 in correspondence with the credit of the account for accounting for settlements with the supplier - account 60 “Settlements with suppliers and contractors” (Information ... ". Moreover, this account (and not account 41) is also applied in that case ... and expenses ”, subaccount 91-1 “Other income”, in correspondence with the debit of account 62 “Settlements with ... buyers and customers”. PBU 9 ... information on settlements with buyers and customers is intended for account 62. This account is debited in .. .

Account 60 of accounting is an active-passive account “Settlements with suppliers and contractors”, opens the “Settlements” section of the chart of accounts and serves to summarize information on all types of settlements of the organization:

• With various legal entities and individuals;
• Including intra-company accounts.

All transactions related to payments for purchased goods, materials, consumed services or accepted work are reflected in account 60, regardless of the fact of payment. Account 60 is credited according to the supplier's settlement documents, debited for the amount of fulfillment of obligations, that is, payment of invoices, including advances and prepayments, in correspondence with cash accounts, etc. In this case, the amounts of advances issued are accounted separately on a separate subaccount.

According to account 60, analytical accounting is kept for each received invoice of the supplier, and settlements in the order of planned payments, that is, for each supplier separately.

Typical wiring

Consider the main postings on account 60 in the table:

Analysis of account 60: balance sheet, account card

The balance sheet for account 60 is a report in the form of a table, which presents the opening and closing balances, turnover for the selected period on the account or subaccounts, subconto, currency amounts, and a detailed balance.

An account card is a report detailing before posting (account).

You can analyze mutual settlements and the movement of documents for settlements with suppliers in the 1C Enterprise Accounting program using standard reports Account card and Balance sheet (hereinafter referred to as SALT) on account 60 “Settlements with suppliers and contractors” with a specific counterparty or in general for all.

It is correct to do this by subaccounts:

• Subaccount 60.01 reflects the settlements with suppliers themselves;
• Sub-account 60.02 reflects the issued advances.

In OSV, the balance on subaccount 60.01 is reflected in credit, and the balance on subaccount 60.02 is reflected in debit.

For example, when posting a bank, if paid to the counterparty by invoice, then the goods are received and payment should be reflected in the debit of subaccount 60.01. If there was an advance payment for goods or materials to the counterparty, then - on the debit of subaccount 60.02.

If the wiring is done incorrectly, then the balance with a minus will “hang” in the OSV on account 60. If with a minus the balance on the loan of subaccount 60.01, this means that the prepayment was reflected incorrectly, not on subaccount 60.02.

Example

Snegir LLC transfers an advance payment to Bor LLC for goods in the amount of 23,600 rubles. A few days later, the goods arrived from the supplier on account of the advance payment issued earlier in the amount of 23,600 rubles.

Postings on account 60 for the advance payment to the supplier.