Fixed assets are recorded on account 101.00.000 "Fixed assets". These include any material object used in the operation of an enterprise for a period of more than 12 months, regardless of its value. Fixed assets include residential and non-residential premises, vehicles, machinery and equipment, household inventory, jewelry, jewelry, etc.
It is necessary
- - All-Russian classifier of fixed assets;
- - orders of the Ministry of Finance.
Instructions
Step 1
An object with all accessories and fixtures, which has been used at the enterprise for more than 12 years, is an inventory object and is subject to accounting. Accounting is carried out in rubles. At the same time, kopecks are attributed to an increase in other expenses.
Step 2
To correctly attribute the fixed asset to the account, each object must be assigned a unique inventory serial number. For this it is necessary to use the "All-Russian Classifier of Fixed Assets" (OKOF). In it, all objects are grouped according to classification criteria and distributed to certain codes.
Step 3
The second digit of the code here corresponds to the fifth digit of the correspondent account. So, for vehicles, the general code is 15.000.000.00, which means that your vehicles belong to account 101.05.000. Fixed assets, which cost up to 1000 rubles inclusive, are not assigned inventory numbers. They are also not assigned to soft inventory and tableware, regardless of their value.
Step 4
Buildings and immovable property is drawn up by an act of acceptance and transfer of a building or structure. Documents on state registration of real estate objects are attached to the act. The capitalization of real estate in budgetary accounting is reflected on debit 010112310 and credit 010611310.
Step 5
Other objects are also accepted by the act of acceptance and transfer of the OS object. When receiving several identical objects, it is allowed to combine them into a group of OS objects and receive them in one act. Buildings and structures are an exception. Fixed assets with a value of up to 3,000 rubles, as well as the library fund, jewelry and valuables, regardless of their value, are accounted for on the basis of invoice claims.
Step 6
Machinery and equipment are recorded by posting Dt 010134000 Kt 010631310, production and household inventory - Dt 010136000 Kt 010631310. Vehicles are recorded under Dt 010135000 Kt 010631310, other fixed assets by Dt 010138000 Kt 010631310. If the object of fixed assets was received free of charge Dt 010100000 and credit account 030404310.
