The receipt of fixed assets at the enterprise is formalized according to the established rules and depends on the method of obtaining the object. In this case, it is necessary to make the appropriate entries in accounting, fill out the acceptance certificate and generate inventory cards.
Instructions
Step 1
Register the receipt of fixed assets on the balance sheet of the enterprise from the founders. To do this, reflect the formed debt of the founders on deposits by opening a debit on account 75.1 "Settlements with founders" and a credit on account 80 "Authorized capital". After that, post on account 08 receipts in non-current assets with the correspondence of account 75.1.
Step 2
Reflect the built fixed assets in accounting. If a contracted construction method was used, then first write off the required amount from the credit of account 60 "Settlements with contractors" to account 08, and then take it into account on account 01. If the enterprise cost the object of the fixed asset itself, then write off the materials spent from account 10 "Materials" to account 08. Reflect the wages of employees engaged in construction on the credit of account 70.
Step 3
Post the acquisition of the fixed asset in accounting. Reflect the payment to the supplier on the credit of account 60 "Settlements with suppliers" and the debit of account 07 "Equipment for installation", after the installation, write off the amount to account 08 along with the costs incurred.
Step 4
Issue an order for the enterprise on the commissioning of a fixed asset object. In this case, this operation is reflected on the credit of account 08 and the debit of account 01 "Fixed assets".
Step 5
Draw up an act of acceptance and transfer of the fixed asset in the form No. OS-1. Enter all the necessary information about the asset, including the life and useful life, residual and contractual value, accrued depreciation for the entire period of use and the chosen method of calculating depreciation. Approve the drawn up act by the created commission, which consists of members of the transmitting and receiving parties. Take into account the accepted fixed asset objects in the inventory cards, which have the form No. OS-6.
