This act is necessary for the accounting department of the enterprise quite often. This document reflects all data regarding the acceptance, transfer or disposal of an item of property, plant and equipment. For use, the ready-made form OS-1 has been approved, and for convenience, you can use the act for several fixed assets OS-1b.
It is necessary
- - data about the organization;
- - receipt act;
- - notification.
Instructions
Step 1
To fill out the form, you will need data about the object, organization, so it is advisable to have a receipt document in front of your eyes. Enter the already known information into the act. From the invoice, you can take data about the company (name, address, details) and about the OS object (name, model, country of origin, etc.).
Step 2
Next, write down the basis for drawing up the act. Indicate the type of document, its details. This can be a purchase agreement, a receipt note, and others.
Step 3
The date of acceptance for accounting or write-off of the asset is determined by the head and is prescribed in the order for commissioning or writing off the asset, the latter must indicate a clear reason for liquidation (complete wear, breakdown, impossibility of further use, transfer to another organization, etc.).
Step 4
On the first sheet of the act on the right in the table, it is necessary to indicate a number of specific data about the fixed asset. Account number, OKOF code, depreciation group. The account number, sub-account is assigned by the accounting department on the basis of the accounting methodology and in accordance with the accounting policy of the organization; the OKOF code is taken from the all-Russian classifier of fixed assets (decree of December 26, 1994, No. 359). It provides a large list of objects with the assignment of numbers to each subgroup. The depreciation group is determined depending on the expected life of the object.
Step 5
Section 1 is completed in case of transfer (sale) of fixed assets to a counterparty. Real data is shown as of the date of disposal.
Step 6
Section 2 is completed when a new OS is put into operation. The initial cost is taken from the receipt documents, the useful life is set on the basis of the depreciation group, the method of calculating depreciation must be spelled out in the accounting policy.
Step 7
Section 3 must be completed if the required information is available. Blank lines are allowed here.
Step 8
The lower part of the act is filled in, if necessary, according to the data as of the reporting date. The act is signed by officials.
