Documenting the Purchase of Fuels and Lubricants by the Enterprise
DOI:
https://doi.org/10.26906/EiR.2021.1(80).2245Keywords:
fuels and lubricants, coupons, information, fuel cards, liter cards, documenting of accountingAbstract
The order of documentation of operations on receipt of fuels and lubricants to the enterprise as a result of their acquisition through stationary points on production sites and through third-party gas stations with various forms of calculations is defined. It is found that companies receive fuel and lubricants on the basis of agreements concluded with gas stations, which indicate the brand, type of fuel, its price, the moment of transfer of ownership, method of receipt, place of receipt of fuel. It is established that the implementation and reflection in the accounting of the purchase of fuels and lubricants is influenced by the method of refueling – through gas stations or stationary points at the production sites of the enterprise. Documenting the refueling of motor vehicles through stationary points at the production sites of the enterprise is similar to the registration of the movement of inventories. Documenting the refueling of motor vehicles through gas stations depends on the type of payment (cash or non-cash) and their form (information, coupons, fuel cards). It is reported when purchasing fuel and lubricants by cashless payment without the use of coupons for the release of fuel at the gas station. The peculiarity of the release of fuel on coupons is the restriction of their validity for a certain period. It is established that the modern means of payment for purchased fuel are liter and cash fuel cards, as well as bank payment cards. The authors developed document flow schemes for operations on the receipt of fuel and lubricants when refueling vehicles through stationary points at the production sites of the enterprise and through third-party gas stations in the case of information, coupons, fuel cash and liter cards can be used to improve the accounting of fuel and lubricants at the enterprise.
References
Kravchenko, O. V., & Pasternak, Ya. P. (2020), “Organization of the Primary Accounting of the Manufacturing Inventories and the Features of Their Reflection in the Accounting Policy of the Enterprise”, Financial and Credit Activity: Problems of Theory and Practice, vol. 1, no. 3, pp. 77-83. doi: 10.18371/ fcaptp.v1i32.200330
Lucchese, M., & Carlo, F. Di (2020), “Inventories Accounting under US-GAAP and IFRS Standards”, The Differences That Hinder the Full Convergence. International Journal of Business and Management, vol. 15, no. 7, pp. 180–195. doi: 10.5539/ijbm.v15n7p180. [in English].
Murashko T. (2016), “Purchase of fuel by cards”, Ofitsiino pro podatky, no. 46 (903), available at: http://www.visnuk.com.ua/ ru/publication/100003579-pridbannya-palnogo-za-kartkami (Accessed 1.12.2020).
Karpova V. (2016), “Fuel at the enterprise”, Bukhhalterskyi tyzhden, no.17. available at: https://i.factor.ua/ukr/journals/bn/2016/april/issue-17/article-17408.html (Accessed 1.12.2020).
Olkhovyk O. (2019). “Refuel with coupons and fuel cards: what's on record?”, Podatky ta bukhhalterskyi oblik, no. 64(2292). pp. 10–13.
“Features of writing off fuel and lubricants on coupons” (2018), Interaktyvna bukhhalteriia, no 85. available at: https://interbuh.com.ua/ua/documents/oneanalytics/8402 (Accessed 1.12.2020).
Omelnytska Z. (2019), “Fuel accounting”, available at: https://uteka.ua/ua/publication/commerce-12-xozyajstvennye-operacii-9-uchet-gsm (Accessed 1.12.2020).
Onyshchenko V. (2020), “Write-off of fuel at the enterprise”, available at: https://www.golovbukh.ua/article/7625-spisannya-paliva-na-pdprimstv (Accessed 1.12.2020).
“Practical aspects of fuel accounting in the enterprise” (2019), available at: https://devisu.ua/uk/stattia/praktichni-aspekti-obliku-palnogo-na-pidprimstvi (Accessed 1.12.2020).
"Accounting for fuel and lubricants at the enterprise. How to automate the write-off of fuel and lubricants on waybills? (2019), available at: https://rubryka.com/2019/12/05/oblik-pmm-na-pidpryyemstvi/ (Accessed 1.12.2020).
Voronaia N, Nesterenko M., Chernyshova N. (2019), “Car operation”, Podatky ta bukhhalterskyi oblik, no. 67, available at: https://i.factor.ua/ukr/journals/nibu/2019/august/issue-67/article-66192.html (Accessed: 1.12.2020).
Varenyk O., Marchenko V. (2013, “Organization of accounting for fuel card payments”, Visnyk Berdianskoho universytetu menedzhmentu i biznesu, no. 4 (24), pp. 120-124.
Hladii I.O., Kotseruba N.V. (2018), “Features of documentation of accounting of fuels and lubricants”, Podilskii naukovyi visnyk, no. 4, pp. 34-41.
Zdyrko N.H. (2019), “Improving the methodological support of fuel accounting at the enterprise”, Naukovyi visnyk Khersonskoho derzhavnoho universytetu, no. 35, pp. 111-118.
Ministry of Fuel and Energy of Ukraine, Ministry of Economy of Ukraine, Ministry of Transport and Communications of Ukraine, State Committee of Ukraine for Technical Regulation and Consumer Policy (2008), “Instruction on the procedure for receiving, transporting, storing, releasing and accounting for oil and oil products at enterprises and organizations of Ukraine: order of the Ministry of Fuel and Energy of Ukraine, Ministry of Economy of Ukraine, Ministry of Transport and Communications of Ukraine, State Committee of Ukraine for Technical Regulation and consumer policy of May 20, 2008 № 281” / available at: http://zakon0.rada.gov.ua/laws/show/z0805-08. (Accessed 1.12.2020).
Koba O. (2020), “Organization of fuel and lubricants accounting materials at the enterprise”, A young scientist, no. 12, pp. 127-131, available at: file:///C:/Users/Admin/Downloads/%E2%84%9612(88)%20-%20online%20(1).pdf
