Some accountants are confused when an organization purchases a computer device. After all, it is quite difficult to reflect such a purchase in accounting. The question arises in what configuration to reflect it: in full or all components separately: a mouse, a keyboard, a system unit.
Instructions
Step 1
To understand how to reflect the purchase of a computer, you first need to familiarize yourself with delivery notes and invoices. If in the official documents the goods are spelled out in one line, for example, "Computer, the cost of 30,000 rubles", then it must be taken into account in the balance sheet as a whole. If all the equipment is indicated by name, then it is necessary to capitalize, according to the list.
Step 2
According to the accounting rules, the purchased computer must be reflected on account number 01 "Fixed assets" or on account number 10 "Materials". Just keep in mind that it can be reflected in the composition of materials only if the limit of the cost of inventories is not exceeded (such information is indicated in the accounting policy of the organization). If a computer device is recorded on account 01, it is depreciated on account number 02 "Depreciation of Fixed Assets".
Step 3
If the company has purchased components for office equipment, the work on their correct installation is equivalent to installation, which leads to the accrual of VAT. In this case, the accountant needs to draw up official supporting documents. These can be a timesheet (if the installation was carried out by an employee of the company), an act to write off materials, and others.
Step 4
During installation, the accountant is obliged to make entries in the accounting: Debit of account 08 "Investments in non-current assets" Credit of account 60 "Settlements with suppliers and contractors" - the cost of component parts is reflected; Debit of account 19 "VAT on purchased values" Credit of account 60 - incoming tax is allocated value added; Debit account 08 Credit account 70 "Settlements with staff on remuneration" - reflects the salary of the employee who performed the installation; Debit account 08 Credit account 68 "Settlements for taxes and fees" and account 69 "Settlements for social insurance and security »- reflects the amount of taxes on the installation worker.
Step 5
Next, the accountant will have to put the computer into operation. This is done using the following postings: Account debit 01 Account credit 08 - the computer is put into operation;
Debit account 19 Credit account 68 - VAT charged.
Step 6
After that, in the reporting period, it is necessary to reflect the payment of VAT on these components. For this, the following records are made: Debit of account 68 Credit of account 19 - VAT credited for details;
Debit of account 68 Credit of account 51 "Settlement accounts" - VAT paid to the budget;
Account debit 68 Account credit 19 - tax deducted.
