The paper deals with the issues of accounting of the previous payment from a buyer and the value added tax from payment in advance. The author proposes the use of the balance sheet to reflect the amounts subject to deductions in the tax returns of the value added tax upon the transfer of goods to buyer. For this purpose it is appropriate to amend the title of this account.
Kulikova L.I. Uchetnaia politika organizatsii: novoe reshenie [Accounting policy of an organization: new decision]. Moscow, Bukhgalterskii uchet Publ., 2010.
The Tax Code of the Russian Federation (Part 1) of July 31, 1998 № 146-FZ.
The Tax Code of the Russian Federation (Part 2) of August 05, 2000 № 117-FZ.
Plan schetov bukhgalterskogo ucheta finansovo-khozyaistvennoi deyatel'nosti organizatsii i Instruktsiya po ego primeneniyu [Chart of accounts of financial and economic activities of the organizations and the instruction on its application]. Moscow, Dashkov i K Publ., 2007.