What account is the fine?
Hardly every financial enterprise works perfectly today. Periodically, in each organization, various kinds of violations emerge, for example, such as breach of contract terms, late submission of reports, and failure to comply with the instructions of various government agencies. As a result, all sorts of fines appear. Displaying them in accounting, you need to take into account certain nuances, and also you need to determine which account to include the fine.
The fines themselves can be divided into two categories. These are administrative and civil penalties.
The first category includes fines that were accrued by government agencies, as well as the tax service and extrabudgetary organizations - funds. And to the second are sanctions for breach of contractual obligations.
Payment of an administrative fine should be made at the expense of 91 / 2-76, d76 credit 51. If the fine is imposed on the manager himself, then he will be withheld from his salary. Debit 73 credit 51 on this.
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