Question

Предприятие приобрело у строительной организации однокомнатную квартиру за 649 000 руб. (в том числе НДС 18 %). За нотариальное оформление было начислено 9 000 руб., а за государственную регистрацию – 2 300 руб. Составить бухгалтерские проводки и определить первоначальную стоимость квартиры.

Answer 1

Сумма без НДС 550000 рублей

Answer 2

Calculation of Initial Cost of the Apartment

To calculate the initial cost of the apartment, we need to consider the purchase price, the value-added tax (VAT), and the additional costs for notarial registration and state registration.

The purchase price of the apartment is 649,000 rubles, including VAT at a rate of 18%.

The notarial registration cost is 9,000 rubles.

The cost of state registration is 2,300 rubles.

To determine the initial cost of the apartment, we need to subtract the VAT and the additional costs from the purchase price.

Calculation: Purchase price: 649,000 rubles VAT (18%): 649,000 * 0.18 = 116,820 rubles Notarial registration cost: 9,000 rubles State registration cost: 2,300 rubles

Initial cost of the apartment = Purchase price - VAT - Notarial registration cost - State registration cost Initial cost of the apartment = 649,000 - 116,820 - 9,000 - 2,300 = 520,880 rubles

Therefore, the initial cost of the apartment is 520,880 rubles.

Accounting Entries

To record the purchase of the apartment and the associated costs, we need to make the following accounting entries:

1. Purchase of the apartment: Debit: Fixed Assets (Apartment) - 520,880 rubles Credit: Cash/Bank - 649,000 rubles Credit: VAT Payable - 116,820 rubles

2. Notarial registration cost: Debit: Notarial Registration Expense - 9,000 rubles Credit: Cash/Bank - 9,000 rubles

3. State registration cost: Debit: State Registration Expense - 2,300 rubles Credit: Cash/Bank - 2,300 rubles

Please note that the specific account names may vary depending on the company's chart of accounts and accounting practices.

These accounting entries reflect the initial cost of the apartment and the associated expenses in the company's financial records.

I hope this helps! Let me know if you have any further questions.