Some organizations use fixed assets in their work. But for operation, you must first take them into account. They are registered using an individual inventory number, which is recorded on the inventory card.
Instructions
Step 1
The inventory number of the fixed asset is assigned by the head of the organization. To do this, he must issue an order to assign a number to the object. First, it is advisable to indicate the procedure for determining the number in the accounting policy of the enterprise or in another regulatory local act. Inventory numbers, as a rule, are fixed in inventory cards (form No. OS-6) and serve to mechanize the accounting of fixed assets.
Step 2
Some organizations use this principle of assigning a number: the first two digits are the account of the fixed asset, for example, 01. The next two digits of the subaccount, for example, buildings - 01, then comes the serial number of the fixed asset, for example, 03. Thus, the building is assigned an inventory number 010103. You can also include the department code here.
Step 3
Please note that the number is stored for the object for the entire period of its use. After retirement, it is advisable not to use this code for at least five years. Even in the case when you provide a fixed asset for rent, the inventory number must be retained by the object and used by a second person.
Step 4
If a fixed asset consists of separate parts, you should figure out whether these parts have different useful lives. If all components have the same term, then the number will be assigned one, and, conversely, if there is a difference in terms, the number will be different.
Step 5
If the organization has a large number of fixed assets, then it is advisable to draw up inventory lists, which list all objects with their inventory numbers. This method will greatly facilitate the inventory of the organization's property, and will also allow you to track the movement of fixed assets without confusion.
