To carry out economic activities, heads of organizations use fixed assets, that is, those assets that have a long useful life. These items are not intended for resale. If there is property on the balance sheet of the enterprise, the accountant must keep records of fixed assets.
Instructions
Step 1
Fixed assets can be acquired in various ways. This can be income from the founders in the form of a contribution to the authorized capital; objects can be built by an organization; received by donation; purchased from a supplier. Any method must be documented, that is, only on the basis of supporting documents, the accountant has the right to make an entry in the accounting.
Step 2
The commissioning of the fixed asset takes place on the basis of the order of the head. In addition to this administrative document, draw up an act of acceptance and transfer of the OS, which has a unified form No. OS-1.
Step 3
When commissioning an object, assign it an inventory number and issue an inventory card in the form No. OS-6. The procedure for assigning a number must be formed by the head of the organization and approved in the accounting policy.
Step 4
If the fixed asset is received from the founder, the initial cost is determined at the meeting of shareholders by agreement with other members of the organization. The decision is made in the form of a protocol. In accounting, you must make the following entries: - D75 subaccount "Calculations on contributions to the authorized capital" K80 - reflects the founder's debt on deposits; - D08 K75 subaccount "Calculations on contributions to the authorized capital" - reflects the receipt of fixed assets in the authorized capital; - D01 K08 - OS was put into operation.
Step 5
If the fixed assets were built by the organization, the initial cost consists of all the costs that went into the production of the object (for example, the cost of materials; wages of workers employed in production, etc.) In accounting, reflect these operations as follows: - D08 K10 - the write-off of materials is reflected for the construction of the OS; - D08 K70 - the salaries of employees involved in the construction of the OS were accrued; - D01 K08 - the OS was put into operation.
Step 6
When purchasing objects from the supplier, make the entries: - D07 K60 - the calculation of payment to the supplier for the fixed asset is reflected; - D07 K23, 60 or 76 - the costs of the fixed asset delivery are reflected; - D01 K08 - the fixed asset was put into operation.
Step 7
On a monthly basis, you must depreciate, that is, transfer the cost of the object to the manufactured products. Depreciation charges can be determined in various ways: on a linear basis, using the diminishing balance method, and by writing off the value over the useful life. Approve the chosen method in the accounting policy of the organization. In accounting, reflect the depreciation as follows: - D20, 23, 44 K02 - depreciation of fixed assets has been charged; - D02 K01 - the depreciation amount has been written off.
Step 8
Disposals of property, plant and equipment can be made for various reasons. For example, when selling, when renting out, when writing off due to the unsuitability of a fixed asset. Document these operations, that is, using the act and order of the head. In accounting, make the appropriate entries. If unsuitable, reflect as follows: - D01 subaccount "Fixed asset disposal" K01 - the initial cost of fixed assets has been written off; - D02 K01 subaccount "Fixed asset disposal" - the amount of depreciation deductions has been written off; - D91 K01 subaccount "Fixed asset disposal - the residual value of fixed assets has been written off.
Step 9
If you sold the object, reflect to the above transactions add records: - D62 K91 - the receipt of proceeds from the sale of fixed assets is reflected; - D91 K68 - "input" VAT is taken into account.
