Buch registration in restaurant and hotel business and tourism, B9

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Embodiment 9
The theoretical part
1. What is the accounting treatment of inflow and outflow of funds from current accounts?
2. What part of the cost of the hotel
3. What is the extraordinary income and expenses, the procedure for their accounting purposes?

The hotel is on its territory broke lawns, planted perennials, installed lighting. The cost of these works carried out by the Group, amounted to 800,000 rubles. (Including the cost of materials - 300 000 rub.).
Question: How these operations are recorded in the accounting records?
[P. 17 AR 6/01, to claim 1, claim 2 st.256 claims 4, Clause 1, Article FG3. 146, paragraph 3 of Article 6 paragraph. 171 of the Tax Code, paragraphs 12 15.18 PBU 18/02]

Through the task
The task is represented in the form of a cross-cutting problem on the example of - a hotel complex (hotel and restaurant). The solution proposed by the task provides an registration key business transactions, their grouping and summarizing the accounts and the balance sheet.
In order to simplify the job is not considered a number of specific accounting operations not related to the activities of the personal accountant and made some assumptions. All amounts in conventional and shown in the tenth embodiment. In some cases, the student must independently calculate the taxes and take stock.
All calculations are carried out with a checking account and a single cash register. On account 20 "Primary production" include expenses cuisine restaurant. On account 25 "General expenses" include expenses. serving households hotel complex. On account 26 "General Expenses" include expenses for managing the hotel complex.
The VAT rate of 18% income tax rate of 24%; UST 26%.
Features of accounting of individual operations and the methods used are disclosed in the accounting policy of.
Detail of the accounting policies of the hotel
1. To account for the amortization of intangible assets used by 05 "Amortization of intangible assets".
2. Costs of production are taken into account under the general scheme of accounts. To summarize the costs apply: account 20 "Primary production" by 25 "General expenses" and account 26 "General Expenses".
3. The movement of finished products on the account 43 "Finished goods" are stated at their actual production cost.
4. Products considered sold (realized) from the time of shipment and invoicing the customer.
When the task is necessary:
1. Create journal entries for transactions (Table 2.3) listed in the list of transactions for December 200__ (the list of operations does not encompass the entire complex, which is characteristic for the final month of the year).
2. To make the trial balance of synthetic accounts (Table 4).
3. Create a balance (Table 5).

Additional information

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