The organization entered into an agreement with a contractor for repairs of fixed assets. The cost of repairs under the terms of the contract, and in 1180 US dollars (. Including VAT - $ 180). Payment is made after the signing of the act of acceptance of works at the rate of the CBR on the date of payment.
Rate CBR on the date:
- Signing - 28.5 rub. / Dollar. United States
- Payment - 28.6 rub. / Dollar. United States
Make the accounting records of these transactions.
Organization of 9 August 2007. shipped to the buyer of its own production totaling 236,000 rubles. (Including VAT - 36 000 rub.). The cost of manufacturing of these products is 160,000 rubles.
Addendum to the Agreement the parties have agreed that the buyer of products in respect of its payment on September 3, 2007. the organization sends raw materials used in production. Parties recognized exchange equivalent, and no recalculations of the treaty provides.
Reflect these transactions in the accounting records.
The company has taken out a bank loan in the amount of 1000000 rubles. the construction department. The loan was taken for 2.5 years and bears interest at 15% per annum.
The amount of the loan received by the company on January 15, 2007. Completion of construction of the shop was taken into account in the composition of fixed assets 9 November 2007.
Make accounting entries.