RESOLUTION OF THE MINISTRY OF TRANSPORT AND COMMUNICATIONS OF THE REPUBLIC OF BELARUS

of June 29, 2007 No. 37

About approval of the Instruction about procedure for reflection in financial accounting and the reporting of payment of consumption of the automobile fuel used when training in control of the motorized vehicle

Based on the Regulations on the Ministry of Transport and Communications of the Republic of Belarus approved by the resolution of Council of Ministers of the Republic of Belarus of July 31, 2006 No. 985 "Questions of the Ministry of Transport and Communications of the Republic of Belarus", the Ministry of Transport and Communications of the Republic of Belarus DECIDES:

Approve the enclosed Instruction about procedure for reflection in financial accounting and the reporting of payment of consumption of the automobile fuel used when training in control of the motorized vehicle.

Approved by the Resolution of the Ministry of Transport and Communications of the Republic of Belarus of June 29, 2007 No. 37

The instruction about procedure for reflection in financial accounting and the reporting of payment of consumption of the automobile fuel used when training in control of the motorized vehicle

1. The instruction about procedure for reflection in financial accounting and the reporting of payment of consumption of the automobile fuel used when training in control of the motorized vehicle (daleeinstruktion) establishes single requirements for reflection in financial accounting and the reporting of payment of consumption of the automobile fuel used when training in control of the motorized vehicle (further - the automobile fuel used when training).

2. This Instruction extends to the organizations specified in Item 1 of the Instruction on payment procedure and accounting of consumption of the automobile fuel used when training in control of the motorized vehicle, the Republic of Belarus approved by the resolution of the Ministry of Transport and Communications of June 6, 2007 No. 34 (The national register of legal acts of the Republic of Belarus, 2007, No. 146, 8/16646).

3. The amount of proceeds from sales of services in training in control of the motorized vehicle in the educational organizations is determined as the amount of tuition fee to control of the motorized vehicle. The cost of payment for consumption of the automobile fuel used when training is cost recovery on acquisition by the educational organizations of the specified fuel and does not join in revenue of the educational organizations.

4. Payment of settlement consumption of the automobile fuel used when training is reflected in financial accounting of the educational organizations for the debit of accounts 50 "Cash desk", 51 "Settlement accounts" and to the credit of accounts 62 "Settlings with buyers and customers" or 76 "Settlings with different debtors and creditors" in the separate sub-account according to accounting policy of the organization.

5. Receipt of the fuel received from gas station by the educational organization is reflected on the debit of accounts 10 "Materials" sub-account 3 "Fuel", 18 "The value added tax on goods purchased, works, services" and to account 60 credit "Settlings with suppliers and contractors".

6. Costs of the educational organizations for expenses of the automobile fuel used on other purposes are reflected on the debit of costs accounts and the credit of account 10 "Materials" sub-account 3 "Fuel".

7. Reflection of the actual consumption of the automobile fuel used when training is made on the debit of accounts 62 "Settlings with buyers and customers" or 76 "Settlings with different debtors and creditors" both to the credit of accounts 10 "Materials" sub-account 3 "Fuel" and 18 "The value added tax on goods purchased, works, services".

8. The amounts of actual costs on consumption of the automobile fuel used on other purposes are written off in the debit of account 90 "Realization" from the credit of costs accounts.

9. Return of difference to costs of consumption of automobile fuel to the customer in case of excess of settlement consumption of the automobile fuel over the actual expense used when training is reflected on the debit of accounts 62 "Settlings with buyers and customers" or 76 "Settlings with different debtors and creditors" and to the credit of accounts 50 "Cash desk", 51 "Settlement accounts".

10. Surcharge of cost of the automobile fuel used when training in case of excess of the actual consumption of automobile fuel over settlement expense is reflected on the debit of accounts 50 "Cash desk", 51 "Settlement accounts" and to the credit of accounts 62 "Settlings with buyers and customers" or 76 "Settlings with different debtors and creditors".

Reflection of the above-stated economic activities in accounting records is made according to the resolution of the Ministry of Finance of the Republic of Belarus of March 7, 2007 No. 41 "About approval of forms of accounting records, Instruction for filling and representation of forms of accounting records and recognition voided some regulatory legal acts of the Ministry of Finance of the Republic of Belarus" (The national register of legal acts of the Republic of Belarus, 2007, No. 82, 8/16156).

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