As debit fixed assets ?
Each company has at its disposal large equipment, real estate, the car must debit fixed assets in accordance with accounting rules.Their value at the time of admission should be reflected in the score 01.
Before debit fixed assets:
- necessary to get permission from the head of the organization, it shall be in writing.
- order signed by the head.
- Accountant is an act in which all the necessary information about the subjects received reflected.
- Fill inventory cards.
As the object is assigned a number?
All items received as fixed assets, should have an inventory number.If an object is less than a thousand, the number is not assigned.To determine the number of the main tools you need to get acquainted with the "National Classification of fixed assets".It specifies codes on objects according to their characteristics.For example, vehicles have a common code 15.000.000.00.
If you want to enter in the books means in the form of a building or other immovable property, it would require the establishment of an instrument of acceptance.Attached is the document about the registration of real estate.Identical objects can be combined into a single act.
In some cases, asset accounting will be based on the requirements of the overhead.This rule applies to products made of precious metals, items, standing less than three thousand, book fund.
postings when entering fixed assets
If fixed assets are entered in the company as a contribution to the authorized capital, the wiring might look like this:
- OS commissioned debit 01,
- credit 08.
Possible and this option:
- OS took place in the capital of the debit 08,
- credit 75.1.
In addition, when entering the fixed assets in the accounts is posted:
- credited to the supplier in the debit account 08,
- credit 60.
If the object is received free of charge, it comes at a market price as fixed assets.After the disposal of fixed assets of the enterprise, it is necessary to make a cancellation.write-off procedure is carried out in accordance with the decision of the Ministry of Finance.
accounting necessarily subject to each object and all the accessories to it, if he is in possession of the company for more than twelve years.Allowance is made without cents.The amount is rounded to rubles.Every month on the amount of available OS occurs wear a deduction from the cost.
To know how to debit the basic tools you need to become familiar with accounting and other normative documents, contributing to the success of the enterprise.
help understand the article Bookkeeping enterprise:
- How to write off fixed assets
- What applies to fixed assets