When an organization purchases a computer, an accountant needs to act correctly and competently. After all, it becomes completely incomprehensible how this purchase can be reflected: in a complete set or in parts (system unit, mouse, keyboard).
Instructions
Step 1
Read the information that is reflected in the invoices and invoices. This will help you understand how best to account for your computer purchase. In turn, if the product is listed in one line in the documents, for example, "Computer, price of 30,000 rubles", then it must be capitalized as a single piece of equipment. If all the original equipment is recorded by name, then this product must be taken into account according to the compiled list.
Step 2
Reflect the purchased computer on account 01 under the name "Fixed assets", on account 10 under the name "Materials". It should be borne in mind that in the composition of all received materials it can be reflected only if the limit of the cost of inventories is not exceeded (this information should be indicated in the accounting policy). But if office equipment is reflected on account 01, then it will be depreciated on account 02 under the name "Depreciation of the main assets of the company."
Step 3
Do not equate the work of installing components for a computer with assembling, so that VAT is not charged. In this case, the accountant needs to draw up supporting documents that no special work was carried out. This can be a timesheet (for example, if the installation was carried out by an employee of this enterprise), an act for the write-off of basic materials and other papers.
Step 4
Make appropriate records when setting up your computer in accounting. Use the following accounts for this: - D08 "The amount of investments in non-current assets" and K60 "Settlements with contractors and suppliers" - reflect the cost of component parts or computer parts; - D19 "VAT on purchased values" and K60; - D08 and K70 "Calculation with personnel, wages "- reflect the wages of the employee who produces the installation; - D08 and K68" Calculation of taxes and fees ", as well as 69" Calculation of social security and insurance."
