What is the penalty fee?

It is unlikely that every financialthe present day works perfectly. Periodically, in every organization, various kinds of violations emerge, for example, such as violation of the terms of the contract, late submission of reports, non-compliance with the orders of various state bodies. As a consequence, all sorts of fines appear. When displaying them in accounting, it is necessary to take into account certain nuances, and it is also necessary to determine to which account the fine is to be attributed.

The penalties themselves can be divided into two categories. These are administrative fines, as well as civil and administrative penalties.

The first category includes fines thatwere charged by state bodies, as well as the tax service and non-budgetary organizations-funds. And the second includes sanctions for breach of contractual obligations.

Payment of an administrative fine is worth making to account 91 / 2-76, d76 credit 51. If the penalty is imposed on the leader himself, then he will be withheld from wages. Debit 73 credit 51 on this account.