Often, organizations, purchasing goods or materials, buy them in the supplier's container with its subsequent return. Containers can also be manufactured at the enterprise itself for their own needs. Its posting in these cases is carried out as follows.
Primary documents confirming the receipt of goods in the supplier's container
Capitalize the container at the actual cost based on the document confirming the receipt of the goods, if the container is highlighted in a separate line in the document. If the cost of packaging is not highlighted in the invoice, draw up an act on the posting of packaging that is not indicated on the supplier's invoice. In accounting, make the entry: "Debit of account 41" Goods "subaccount 3" Containers under the goods and empty ", Credit of account 60, subaccount 1" Settlements with suppliers "- the container specified in the supplier's invoice was capitalized, or" Debit of account 41 " Goods "subaccount 3" Container under the goods and empty ", Credit account 91, subaccount 1" Other income "- a container not indicated in the supplier's invoice was capitalized."
Capitalize the container intended for your own needs, or returnable container, if your company is not a trade organization or catering enterprise, by registering its receipt with the following entries: "Debit account 10" Materials ", sub-account 4" Container and container materials ", Credit account 60, subaccount 1 "Settlements with suppliers" - taken into account the container received from the supplier."
Issue the return of the container to the supplier, if it is provided for by the supply agreement, by making the entry: "Debit account 60 subaccount 1" Settlements with suppliers ", Credit account 41" Goods "subaccount 3" Container under the goods and empty "- the return of containers to the supplier is taken into account" or " accounts 60, subaccount 1 "Settlements with suppliers", Credit of account 10 "Materials", subaccount 4 "Tare and container materials" - the return of tare is taken into account if it was entered into account 10 ".
Capitalize the containers made in the organization for their own needs, having issued on the basis of the acceptance certificate a posting record: "Debit of account 10" Materials ", subaccount 4" Containers and container materials "(41.3" Containers under the goods and empty "), Credit of account 23" Auxiliary production "- packaging made for own needs is capitalized." To write off containers that have become unusable, draw up an act on the write-off of materials (if the container is accounted for on account 10.4) or an act of damage to inventory items (if the container is accounted for on account 41.3), writing down the entries: "Debit 91, subaccount 2" Other expenses ", Credit account 10.4" Containers and container materials "(41.3" Containers under the goods and empty ")".