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Urazov K.B.
Samarkand economy and service institute professor
Khalikulov O.Kh.
Samarkand economy and service institute doctorial student
Khusanov M.Kh.
Samarkand economy and service institute assistant CONSTRUCTION M A TIRE SPARE PARTS AUDIT
Abstract. This in the article in the country activity host construction companies for machines and caution parts account get and of the audit main goals seeing will be released. The article examines the theoretical basis and methodology of accounting and auditing the financial results of works (services) performed by construction equipment in construction enterprises.
Key words: Construction equipment, works performed, cost of services, cost accounting, construction organizations, accounting, audit, product, basic cost, works performed, methodology.
Materials for construction organizations mainly come from suppliers, general contractors and subcontractors, customers, supply and sales companies 82. At the same time, we know that the correct accounting and control of the movement of machine parts in existing production and construction enterprises in our country is the basis for improving the activities of all construction and production enterprises.
Construction and production enterprises operating in our country are organized consistently. Therefore, it is important to always have spare parts for construction equipment. It should be noted that sometimes, during the effective use of construction equipment, they often fail on time. At such times, it is natural to have to borrow spare parts for construction equipment. There are cases where the details of construction machinery and equipment borrowed at a certain price are actually returned at a 10-20 percent higher price due to price increases. At the same time, one of the important tasks of accounting is timely and accurate recording of transactions. It is worth saying that we, the borrower and the creditor, have a scientific and practical approach based on a common type of tax, that is, enterprises that are VAT payers.
When borrowing spare parts for construction machinery, first of all, we should note that the turnover is defined as the transfer of inventory on the basis of credit agreements in the calculation of value added tax. The auditor is responsible for the activities of construction and manufacturing enterprises, that is, both the lender (when lending machine parts) and the borrower (when
82U razov KB "Features of accounting in other industries" textbook. Tashkent. 2019
returning machine parts to the lender) ensure the existence of an invoice for value added tax (VAT). must be checked. correctly spelled and reflected.
The VAT rate was reduced from 20 percent to 15 percent. As a result, 2 trillion soums remained at the disposal of taxpayers last year. This indicator is expected to reach 11 trillion soums this year. Having so much money at the disposal of entrepreneurs in one year certainly gives them a lot of additional opportunities to develop their business 83.
Accordingly, if you received construction equipment parts for return at a price higher than the borrowed price, the construction equipment parts returned in accordance with the terms of the loan agreement are on the invoice issued at the time of payment of the loan. you set the price and the amount of VAT. The taxable base for the sale of goods (services) is determined based on the characteristics of the sale of goods (services) produced by the taxpayer in accordance with Article 247. In this case, the purchase price of spare parts for returned construction equipment is the taxable base for VAT. Let's consider a conditional example of these operations, namely "Samarkand Tamir Dizayn" (borrower, VAT payer) under a short-term loan agreement of 11.5 million soums with VAT. provided construction machine parts.
"Samarkand Tamir Dizayn" LLC will conduct an audit on the account of spare parts of construction equipment received by the borrower according to the following accounting records:
(thousand soums) Table 284
Calculation
N Steps Economical of activity name reporter Amount
o Debit Credit
In debt received Received spare parts for construction equipment 1010 (1090) 6820 1 0 000.0
1. Deductible VAT amount 4410 6820 150 0.0
In advance into debt received construction technique mechanisms caution parts return reflection delivered 6820 9220 1 0 000.0
Credit to the invoice VAT is applicable 6820 6410 150 0.0
2. paid Returned construction of the technique caution real value of parts minus thrown away 9220 1010 (1090) 1 2 5 0 0.0
The loss of spare parts for construction machines is shown 9430 9220 25 0 0.0
In the activities of construction and production enterprises, the auditor is directly responsible for the correctness of the calculation and control of spare parts for construction machinery and equipment - on the basis of legal
83Address of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. 24.01.2020
84Financial report information of " Samarkand Tamir Dizayn " LLC .
documents. It is appropriate to present the above accounting records in the auditor's opinion in accordance with IFRS 21.
In connection with the strategic development of the national economy of the republic, the structure of economic resources and existing mechanisms of enterprises of various forms of ownership is changing in the republic. The recognition of machines and mechanisms as the main tools in the theory and practice of international accounting, these assets are increasingly entering the practice of construction organizations of our country, so they are modern construction organizations, including joint-stock companies, limited liability companies, subsidiaries and branches. societies, enterprises with foreign investment, private enterprises, etc. are growing in importance. Creating an international competitive complex and ensuring its bright future is carried out directly taking into account foreign changes and requirements. A national model can be created by applying international experience in any field. "Today we live in a time of rapid changes. "The global conflict of interests and competition are intensifying, and the international situation is worsening 85. " Therefore, the issues of fundamental development of accounting and auditing in accordance with international standards are being implemented. It should be noted that the following priorities are not mentioned in the State program "Strategy of Actions" for 2017-2021:
to ensure that the population lives in an ecologically safe environment, to build and modernize household waste processing enterprises, to strengthen their material and technical base, to provide the population with modern equipment for waste disposal 86.
The following are recognized as VAT payers who carry out business activities and (or) sell goods (services) in the Republic of Uzbekistan. The taxable base is determined based on the market value of goods (services) determined by the State Tax Committee of the Republic of Uzbekistan in accordance with the procedure: when selling goods (services) in exchange for other goods (services) 87. In particular, this amount of VAT, which must be paid to the budget by the recipient of the goods (works, services) actually received and (or) produced by the taxpayer and used for his needs, "is determined by the recipient. cases) in accordance with Article 197 of the Tax Code has the right to take into account the amount of value added tax due (paid) on services, that is, it should be taken into account and checked, and
85Address of the President of the Republic of Uzbekistan Shavkat Mirziyoyev to the Oliy Majlis. 28.12.2018 www.lex.uz.
86Decree No. PF-4947 of the President of the Republic of Uzbekistan dated February 7, 2017 "On the Strategy for Further Development of the Republic of Uzbekistan", issue 28 of the newspaper "Khalk Sozi" dated February 8, 2017 (6722).
87Tax Code of the Republic of Uzbekistan Special Part, Part X, Chapter 34, Article 248 (amendments and additions on January 1, 2020). National database of information on legal documents of the Republic of Uzbekistan, 31.12.2019 No. 02/19 / SK / 4256.
the party providing must be calculated. 88to pay to the budget. Pursuant to the merchandise credit agreement, inventory must be returned that is equal in type, quality, and quantity to the inventory borrowed. The credit agreement is concluded from the moment of delivery of money or goods 89.
Accordingly, if you received construction equipment parts for return at a price higher than the borrowed price, the construction equipment parts returned in accordance with the terms of the loan agreement are on the invoice issued at the time of payment of the loan. you set the price and the amount of VAT. In this case, the purchase price of spare parts for returned construction equipment is the taxable base for VAT. Let's consider a conditional example of these operations, that is, a short-term loan agreement by "SUFAT ID" LLC (lender, VAT payer) of "Samarkand Tamir Dizayn" LLC (borrower, VAT payer) Spare parts for construction equipment worth 11.5 are provided. million soums, including VAT. "Samarkand Tamir Dizayn" returned 11.5 million soums including VAT to "SUFAT ID" LLC within the period specified in the loan agreement, "Samarkand Tamir Dizayn" paid more expensive spare parts for these construction machines, 1.5 million soums. bought for me. (including VAT).
The accounts receivable of "SUFAT ID" LLC construction equipment spare parts are checked on the basis of the following accounting records:
Table 190
N o Steps The name of the economy Reporter of accounts Amount
Debit Credit
1. In debt received Construction machinery and equipment on loan get own on the contrary found 5830 9220 1 0 000.0
including VAT issued (1 mln soum 15%) 5830 6410 1 50 0.0
The cost of spare parts for construction machinery and equipment was written off 9220 1010 (1090) 1 0 000.0
2. Credit paid Loan returned The return of previously borrowed construction machine parts is reflected 1010 -1090 5830 1 0 000.0
To the account the amount of VAT to be charged 4410 5830 1 50 0.0
During the direct inspection by the auditor, it is advisable to conduct an audit of the parts of the construction equipment in accordance with the
88Chapter 39, Article 218, Part 1 of the Tax Code of the Republic of Uzbekistan (amendments and additions dated January 1, 2019). Excuse me. 24.12.2018 ORQ-508 No.
89Article 732 of the Civil Code of the Republic of Uzbekistan. 29.08.1996 (Amendment and additions on October 12, 2018).
9020 20 years. " SUFAT ID " LLC financial account about data
established legal documents. Lending and borrowing of spare parts for construction equipment is found in all construction and manufacturing enterprises.
According to the current legislation of our republic, one party (lender) to the other party (borrower) under the loan agreement transfers money or objects marked with money or other symbols, and the borrower transfers to the lender or to the borrower. in installments, undertakes to return the same amount of money or things (debt amount) equal to the type, quality and quantity of borrowed things.
Considering that the current digital economy is rapidly developing, it is evidence of the extensive work carried out by accountants in construction organizations to ensure that construction revenues are positive if the above calculation plan is used correctly.
It is important that the auditor carefully checks that the above accounts are correctly reflected in the accounts of the current accounts. When checking the main advantages of the construction organization, the auditor requires special attention to allocations. At the same time, a thorough examination by the auditor of contracts, consignments, consignments, invoices, invoices, power of attorney and other such primary accounting documents reduces the audit risk.
References:
1. Tax Code of the Republic of Uzbekistan. 2019
2. IFRS 2 Operating income. Approved by the Ministry of Finance of the Republic of Uzbekistan with No. 41 of August 20, 1998.
3. Decree of the President of the Republic of Uzbekistan dated February 7, 2017 No. PF-4947 "On the Strategy of Actions for Further Development of the Republic of Uzbekistan". February 8, 2017, issue 28 of "Khalk Sozi" newspaper (6722).
4. "On the Strategy of Actions for further development of the Republic of Uzbekistan". February 8, 2017, issue 28 of "Khalk Sozi" newspaper (6722).
5. BHMS No. 21 of 31.05.2017 "Plan for accounting of financial and economic activities of business entities and instructions for its application" (amended).
6. Shirinov, U., & Narzullaev, N. Financial obligations audit improvement. Economics, 810- 813..
7. Bondarskaya, OV, Tukhtabaev, JS, Akramova, RR, Saidrasulova, KB, Shirinov, U., & Kurbanova, ZT (2023, April). The Impact of Digitalization on the Safe Development of Individuals in Society. In Internet of Things, Smart Spaces, and Next Generation Networks and Systems: 22nd International Conference, NEW2AN 2022, Tashkent, Uzbekistan, December 15-16, 2022, Proceedings (pp. 299-309). Cham: Springer Nature Switzerland.
