Where are the incorrect entries entered in the "Contents of Business Transaction"?

Question

1C

Content of the business transaction / DB / KR / Amount, rub

1. Brick written off for the construction of a residential building (2000 pieces) / 8 / 10 / 20,000
   
2. Salaries accrued to the builders of a residential building / 8 / 70 / 10,000
   
3. Concrete written off (2 tons) for the construction of a residential building / 8 / 10 / 1,600
   
4. Contributions made from the wage fund of builders to the MHIF (2%) / 8 / 69 / 200
   
5. Deductions were made from the builders' salary fund to the Social Insurance Fund (2.9%) / 8 / 69 / 290
   
6. The completed residential building was accepted by the commission / 8 / 76 / 2 030
   
7. Spare parts received from suppliers (1050 pcs.) / 10 / 60 / 21,000
   
8. A car was donated to the sponsored school / 91.2 / 20 / 1800
   91.9 / 91.2 / 1800
   99 / 91.9 / 1800
   
9. Spare parts sold per side with a markup of 10% of the cost and 18 % VAT
   (500 pcs. ) 980 90.1 / 90.9 / 12980
   90.9 / 99 / 1000
   
10. Credited to the settlement account of a short-term loan received from the bank / 51 / 66 / 40,000
    
11. Repayment of debts to suppliers transferred from the current account / 60 / 51 / 41 160
    
12. Money transferred to the cashier from the current account for the issuance of wages of the previous period / 50 / 51 / 110
    
13. Salary paid in full / 70 / 50 / 10,000
    
14. Issued special clothing to employees / 70 / 20 / 10,000
    
15. Payment of debts to the budget / 68 / 51 / 1,055
    

Tell me which wires are wrong and what is missing?

Answer 1

8. A car was donated to a sponsored school / 91.2 / 20 / 1800
91.9 / 91.2 / 1800
99 / 91.9 / 1800

How can I not like this. In this operation should go with OS (auto) ie. I would like to see the write-off to accounts 01-OS. And in the first line there is a debited amount from the account 20-Basic production. I would put Dt 91.2 Kt 01 - 1800.
Using account 08 in operations 1-6 is normal if the organization is not a construction company, but is building a building for its own needs, i.e. for Dt08 all costs are collected.
Well, earlier, paragraph 17 was written for the issuance of clothes to workers, there may be options with postings depending on accounting in the organization
1. the cost of clothes went straight to the costs
Dt
.
2. the cost of clothes was transferred to the account "Special clothes in operation", then the amount will be spent in parts on costs.
Dt.10.11 - Kt.10
And according to your correspondence, you can understand that the employee was paid an invoice 70 from the cost of the main production.
ps: I
recommend to look into the Chart of Accounts and read the transcript of the names of the accounts