In the course of business operations carried out by the enterprise, there is a movement of fixed assets on their receipt, disposal and internal movement. In accordance with Article 9 of the Federal Law No. 129-ФЗ dated November 21, 1996 "On Accounting", it is established that it is necessary to issue supporting documents for all these operations. These forms act as primary documents for accounting for fixed assets.
Instructions
Step 1
Include objects in the composition of fixed assets and keep records of their commissioning when they arrive at the enterprise. To do this, an Act of Acceptance and Transfer of the Object of Fixed Assets is drawn up in the form No. OS-1. If it is necessary to issue a group of objects, then the Act is used according to the form No. OS-1b. Acceptance of buildings and structures for registration is carried out according to the Act of the form No. OS-01a. A separate document is drawn up for each object. The first section specifies the data of the transmitting side. The second section is filled in by the enterprise-recipient of fixed assets, which indicates the initial cost of the object, its period of use, the method of calculating depreciation and the rate of depreciation. The third section contains a brief description of the object. Similar acts are drawn up upon disposal of an object from the structure of the organization's fixed assets.
Step 2
Execute the transfer of fixed assets between the structural divisions of the enterprise using the waybill according to the form No. OS-2. Make three copies of the document, the first is given to the accounting department, the second is left with the materially responsible person of the transmitting unit, and the third is sent to the receiving unit.
Step 3
Carry out operations for the repair, modernization and reconstruction of the object of fixed assets by drawing up an appropriate Act in the form No. OS-3. In the first section of the document, data is entered on the state of the object of fixed assets before the above operations are carried out. The second section contains data on the costs incurred by the company for the repair, modernization or reconstruction of an item of fixed assets. To draw up the act, an acceptance committee is organized or a responsible person is appointed.
Step 4
Enter data on acceptance, exclusion, relocation, repair and other operations with fixed assets in the inventory card or in the ledger, which have the form No. OS-6, No. OS-6a, No. OS-6b.
