Some organizations purchase equipment, such as machine tools, to carry out business activities. As a rule, such purchases require documentary registration, because on the basis of the forms, records are made in accounting.
Instructions
Step 1
First of all, you must enter into a sales contract with a supplier. In this legal document, indicate all information about the equipment (name, model), the cost of the object, the method of payment (cash or non-cash) and other terms of the transaction.
Step 2
Draw up an act of acceptance and transfer of the fixed asset, which has a unified form No. OS-1. In this document, you must indicate the following information: - details of the recipient and the delivery person; - date of acceptance and deregistration; - inventory and serial number (according to the card and technical passport); - useful life; - initial and residual value.
Step 3
Draw up the act in duplicate. Sign and stamp the organization. Give it to the counterparty for signature.
Step 4
Issue an order to commission the equipment. Here you must indicate the initial value of the fixed asset for accounting and tax purposes. Assign an inventory number to the equipment with an administrative document and appoint a person responsible for its storage.
Step 5
Fill in the inventory card, which has a unified form No. OS-6. Include here all information about the equipment, for example, the date of the last overhaul, the actual useful life. All this data can be obtained from a technical passport or other similar document. The card must be signed by the person in charge.
Step 6
In the accounting records, reflect the above operations as follows: - D07 K60 - payment was charged to the supplier for the equipment; - D08 K07 - the equipment was transferred for installation; - D08 K10, 69, 70 - the write-off of installation costs is reflected; - D01 K08 - the equipment was put into operation …
