Every enterprise that has receiveddisposal of large equipment, real estate, a car, must levy fixed assets in accordance with the rules of accounting. Their value at the time of receipt must be reflected in the invoice 01.
Before you write down the fixed assets:
- It is necessary to obtain permission from the head of the organization, it is drawn up in writing.
- The order is signed by the head.
- The accountant draws up an act, which reflects all the necessary data about the received items.
- Inventory cards are filled in.
How is the number assigned to the object?
All objects received as basicmeans must have an inventory serial number. If the item costs less than a thousand, the number is not assigned. To determine the number of the fixed asset, you need to familiarize yourself with the "All-Russian Classifier of Fixed Assets". It lists the codes for objects in accordance with their signs. For example, vehicles have a common code of 15.000.000.00.
If you want to receive a facility in the form of a buildingor other real estate, it will be necessary to create an act of acceptance-transfer. Attached is a document on the registration of real estate. Same objects can be combined into one act.
In some cases, fixed assets accounting will beoccur on the basis of requirements-invoices. This rule applies to products made of precious metals, items worth less than three thousand, the book fund.
Postings on receipt of fixed assets
If fixed assets are contributed to the enterprise as a contribution to the authorized capital, the posting may look like this:
- introduced OS in operation debit 01,
- loan 08.
Possible and this option:
- The OS took the place in the main debit capital 08,
- credit 75.1.
In addition, with the receipt of fixed assets, accounting is done by posting:
- credited to the supplier on the account debit 08,
- credit 60.
If the object is received free of charge, it will comeat market price, as a non-negotiable asset. After the retirement of fixed assets from the enterprise, it is necessary to make them write-offs. The procedure for writing off is carried out in accordance with the resolution of the Ministry of Finance of the Russian Federation.
Accounting is compulsory for everyoneobject and all adaptations to it, if it is in the possession of the enterprise for more than twelve years. Accounting is made without kopecks. The amount is rounded up to rubles. Each month, the amount of depreciation from the original value is deducted from the amount of the current operating system.
To know how to properly leverage fixed assets, it is necessary to study well the accounting and other regulatory documents that contribute to the successful operation of the enterprise.
To understand the management of accounting at the enterprise will help articles:
- How to write off fixed assets
- What relates to fixed assets