ACCOUNTING OF EXPENSES ON REPAIR OF VEHICLES AND COMPENSATION OF DAMAGE AT ROAD ACCIDENT
Abstract
In article various options of reflection in accounting of operations at road accident with participation of motor transport of the organization are considered. In an evident form accounting transactions on the considered operations, and also explanations on their registration in primary documents and registers of accounting are given.
Material is based on the operating regulatory base taking into account the last changes and additions.About the Authors
Margarita A. Zhidkova
MADI
Russian Federation
Ph. D., associate professor
Russian Federation
Ph. D., associate professor
Nina V. Kazitskaya
MADI
Russian Federation
Ph. D., associate professor
Russian Federation
Ph. D., associate professor
Ekaterina G. Bukreeva
MADI
Russian Federation
undergraduate, 1mATJe
Russian Federation
undergraduate, 1mATJe
Victoria V. Nevmerzhitskaya
MADI
Russian Federation
undergraduate, 1mDM
Russian Federation
undergraduate, 1mDM
References
1. Zhidkova M.A. Otraslevye osobennosti buhgalterskogo ucheta na predpriyatiyah avtotransporta: monografiya (Industry-specific accounting at the enterprises of motor transport), Moscow, 2012.
2. Buhgalterskii i nalogovyi uchet zatrat po remontu avtomobilya – uchastnika DTP. URL: http://www.subschet.ru/subschet.nsf/docs/ FCF8BC3A34CAA0A5C32577B4004BB4E0.html
3. Uchet rashodov i vozmesheniya pri likvidacii avtomobilya posle DTP. URL: http://buh.ru/articles/documents/ 15020/#briefly_31040
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