The accounting of fixed assets in the budgetary sphere is kept on account 101.00.000 "Fixed assets". An object of fixed assets is a material object that is used in the work of an organization, with a useful life of more than 12 months, regardless of cost. Fixed assets include residential and non-residential premises, structures, machinery and equipment, vehicles, production and household equipment, jewelry and jewelry, and other fixed assets.
It is necessary
- - Order of the Ministry of Finance of the Russian Federation "On approval of the Chart of accounts for budgetary accounting and Instructions for its application" dated December 6, 2010 No. 162n;
- - Order of the Ministry of Finance of the Russian Federation "On Approval of the Unified Chart of Accounting Accounts for State Authorities (State Bodies), Local Self-Government Bodies, Management Bodies of State Extra-budgetary Funds, State Academies of Sciences, State (Municipal) Institutions and Instructions for its Application" dated December 01, 2010 No. 157n;
- - All-Russian Classifier of Fixed Assets (OKOF).
Instructions
Step 1
An inventory object (a unit of a fixed asset) is an object with all fixtures and fittings. Accounting is kept in full rubles. The amount of kopecks is attributed to an increase in other expenses.
Step 2
In order to correctly attribute the fixed asset to the account, assign a unique inventory serial number to each object. It is necessary to use the All-Russian Classifier of Fixed Assets (OKOF) In it, objects are grouped according to classification criteria for certain codes. The second digit of the code corresponds to the fifth digit of the correspondent account. For example, the general code for vehicles is 15.000.000.00, which means that vehicles are credited to account 101.05.000. Objects worth up to 1,000 rubles inclusive, as well as soft inventory, tableware, regardless of cost, are not assigned inventory numbers.
Step 3
Register the receipt of buildings or immovable structures with an act of acceptance and transfer of a building (structure) (f. 0306030). It is accompanied by documents on state registration of real estate objects. Acceptance for budget accounting is reflected in debit 010112310 "Increase in the value of non-residential premises - real estate of the institution" and credit 010611310 "Increase in investments in fixed assets - real estate of the institution".
Step 4
To register other objects, draw up an act of acceptance and transfer of an object of fixed assets (except for buildings, structures) (f. 0306001). If you register several identical objects at the same time, use the act of acceptance and transfer of groups of fixed assets (except for buildings, structures) (f. 0306031). Fixed assets with a value of up to 3000 rubles inclusive, the library fund, jewelry and jewelry, regardless of value, are accounted for on the basis of invoice claims (f. 0315006). "Machinery and equipment - other movable property of institutions" put on record by wiring Дт 010134000 Кт 010631310; "Vehicles - other movable property of the institution" are reflected according to Dt 010135000 Kt 010631310; "Production and household inventory - other movable property of the institution" is accompanied by an accounting entry Дт 010136000 Кт 010631310; "Other fixed assets - other movable property of the institution" are reflected according to Dt 010138000 Kt 010631310.
Step 5
When objects of fixed assets are received free of charge, the following entries are used: on the debit of account 010100000 "Fixed assets" (010111310 - 010113310, 010115310, 010118310, 010131310 - 010138310) and credit of account 030404310 "Intradepartmental settlements for the acquisition of fixed assets" (as part of the movement of objects between institutions, subordinate to the main manager of budgetary funds) with the use of acts of acceptance and transfer of fixed assets.
