Азбука бухгалтерского учета - Алексей Юрьевич Виноградов

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станок. Первоначальная стоимость станка – 55 000 руб. Сумма начисленной амортизации – 40 000 руб. На основании решения суда с рабочего за нанесенный ущерб организации удержано из зарплаты 10 000 руб.

      Бухгалтерские проводки будут иметь следующий вид:

      Дебет счета 01 «Основные средства» субсчет 01—5 «Выбытие основных средств»

      Кредит счета 01 «Основные средства»

      55 000 руб. – списана первоначальная стоимость сломанного станка.

      Дебет счета 02 «Амортизация основных средств»

      Кредит счета 01 «Основные средства» субсчет 01—5 «Выбытие основных средств»

      Конец ознакомительного фрагмента.

      Текст предоставлен ООО «ЛитРес».

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