Registration of the purchase of a fixed asset at the enterprise is carried out in accordance with the established standards and requires the drawing up of an acceptance certificate and an inventory card. Based on these documents, the corresponding entries are made in the accounting account, which accept the new object on the balance sheet.
Instructions
Step 1
Issue an act of acceptance and transfer of the fixed asset object, which has the established OS-1 form. To do this, you first need to form a commission consisting of representatives of the seller and the buyer of the object. The act specifies data on the fixed asset, its service life, useful life, initial and contractual value, as well as depreciation, which is accrued during its use. After that, the buyer determines the method of calculating depreciation, which is consistent with the accounting policy of the enterprise.
Step 2
Issue an order for the enterprise on the commissioning of the fixed asset. Draw up an inventory card according to the OS-6 form. This document indicates information about the object, on the basis of which it was taken into account.
Step 3
Record the purchase of a fixed asset in accounting. Open a credit on account 60 "Settlements with suppliers" and a debit on account 08 "Investments in non-current assets" in the amount of the purchase of the object. Consider shipping costs. In this case, the correspondence with account 08 indicates the credit of accounts 60, 76 "Settlements with different debtors", 23 "Auxiliary production" or another, which corresponds to the costs incurred. Reflect commissioning on the debit of account 01 "Fixed assets" with reference to account 08.
Step 4
Post the purchase of a fixed asset in accounting that requires installation. In this case, the cost of the object must first be recorded on account 07 "Equipment for installation" in correspondence with account 60. After the installation, the fixed asset is transferred to the debit of account 08 and the costs of these works are written off. Only then can the object be accepted on the balance sheet and taken into account on account 01.
Step 5
Make a monthly calculation of depreciation and reflect these values on the credit account 02 "Depreciation of fixed assets".
