Table of contents (expand)
- The history of the emergence and development of accounting
- Types of business accounting. Characteristic and relationship
- Features of business accounting in the Russian Federation
- Financial accounting: objects, principles, tasks
- Management accounting: essence and objects
- Methods and principles of management accounting
- Standards of professional behavior of an accountant-analyst. Rights and obligations of the chief accountant
- Essence and functions of accounting
- Goals and objectives of accounting
- Basic Accounting Principles
- International Accounting Principles
- Accounting objects. Their classification
- Documentation of business transactions
- Variety of documents. Classification of primary documents
- Importance of financial statements
- Composition of financial statements
- Publicity of financial statements
- The procedure and terms for the submission of financial statements
- The concept of accounting accounts and their purpose
- Account structure
- Double Entry: Essence and Meaning
- Accounting entries: compilation rules. Off-balance sheet accounts
- Accounting registers and methods of recording in them
- Synthetic and analytical accounting
- Chronological and systematic records
- Turnover, balance, chess statements
- Forms of Accounting
- Organization of the accounting apparatus
- Balance sheet: concept, content, structure
- Basic balance rules
- Tax accounting in the accounting system
- Features of tax accounting
- Economic definition of money. Cash flow statement
- Cash transactions
- Cash in current accounts
- Cash in foreign currency accounts
- Cash in special accounts
- Calculations with accountable persons
- Payments to personnel for other operations
- Settlements with debtors and creditors
- On-farm settlements
- Payments for taxes and fees
- Settlements with suppliers and contractors
- Settlements with buyers and customers
- Payroll
- Accounting for financial investments
- Documentation of fixed assets
- Receipt of fixed assets
- Depreciation of fixed assets
- Disposal of property, plant and equipment
- Repair of fixed assets
- Accounting for intangible assets
- Documentation of inventories
- Accounting for inventories
- Finished product evaluation
- Accounting for the shipment of finished products
- Sales Cost Accounting
- Operating income and expenses
- Non-operating income and expenses
- Deferred income and expenses
- Classification of expenses by ordinary activities
- Financial results
- Accounting for authorized (share) capital
- Accounting for reserve and additional capital
- Accounting for target financing
- Accounting for long-term and short-term loans
- Responsibility center: concept and types
- Costs: concept and classification
- Calculation: concept and types
- Calculation methods
- Closing an organization's cost accounting accounts
- Remuneration of labor: types, forms, accrual procedure
- Organization Personnel Records Documentation
- Documentation on accounting of working hours and settlements with personnel for remuneration
- The concept of accounting policy
- Disclosure and change in accounting policy
- Features of accounting in a small enterprise
- Simplified form of accounting and financial statements for small enterprises
- Accounting for income and expenses from business activities
- The procedure for creating a reserve for doubtful debts
- Accounting for reserves for future expenses
- Inventory: concept, types, reasons, frequency of carrying out
- Requirements and grounds for conducting an inventory
- The main documents used in the inventory check
- Analysis of inventory results
- Documentary revision: essence, types, tasks, features
- Forensic accounting expertise: concept, tasks, difference from documentary audit
- The essence and content of the audit
- Audit activity and its regulation
- Audit Methodology and Auditing Standards
49. Depreciation of fixed assets
Depreciation - the process of gradual transfer of the cost of fixed assets to the cost of manufactured products.
Depreciation deductions for fixed assets are accrued monthly, regardless of the accrual method used, in the amount of 1/12 of the annual amount.
Wear is divided into moral и physical.
Obsolescence - partial loss by fixed assets of their value due to the development of technology and technology and the improvement of the production process.
Physical deterioration - loss of fixed assets of their original qualities.
Objects of fixed assets worth no more than 10 thousand rubles. per unit or other limit established in the accounting policy based on technological features, it is allowed to write off to production costs as they are put into production or operation.
Depreciation is not charged for fixed assets, consumer properties of which do not change over time (land plots and nature management objects).
Depreciation starts from the 1st day of the month following the month of acceptance of the object for accounting, and is carried out until the full repayment of the value of the object or the write-off of the object from accounting.
The depreciation charge is terminated. from the 1st day of the month following the month of full repayment of the value of the object or write-off of the object from accounting.
Depreciation amounts for fixed assets are reflected in accounting by accumulating the corresponding amounts on the passive account 02 "Depreciation of fixed assets". On the credit of this account, the amounts of accrued depreciation are taken into account, on the debit - the write-off of the amount of depreciation upon disposal of fixed assets due to sale, gratuitous transfer, contribution to the authorized capital of another organization, etc.
Debit of account 20 "Main production" (23 "Auxiliary production", 25 "General production expenses", 26 "General expenses", 08 "Investments in non-current assets", 44 "Expenses for sale")
Credit of account 02 "Depreciation of fixed assets" - depreciation of fixed assets has been accrued.
Distinguish the following depreciation methods.
1. Linear way.
Annual depreciation amount = initial cost (replacement) H depreciation rate calculated based on the useful life of this object.
2. Method of decreasing balance.
Annual depreciation amount = residual value at the beginning of the reporting year × depreciation rate calculated based on the useful life of this object and the acceleration factor established in accordance with the legislation of the Russian Federation.
3. The method of writing off the cost by the sum of the numbers of years of the useful life.
Annual depreciation amount = historical cost (replacement) * number of years remaining until the end of the useful life of the item / sum of the number of years of the useful life of the item.
4. The method of writing off the cost in proportion to the volume of production (during the performance of work).
Annual depreciation amount = volume of production (work) × initial cost / estimated volume of production (work) for the entire useful life of the item of fixed assets.
Author: Kabkova E.N.
<< Back: Receipt of fixed assets
>> Forward: Disposal of property, plant and equipment
We recommend interesting articles Section Lecture notes, cheat sheets:
▪ General psychology. Crib
▪ Operative surgery. Crib
▪ Civil law. Special part. Crib
See other articles Section Lecture notes, cheat sheets.
Read and write useful comments on this article.
<< Back
Latest news of science and technology, new electronics:
The existence of an entropy rule for quantum entanglement has been proven
09.05.2024
Quantum mechanics continues to amaze us with its mysterious phenomena and unexpected discoveries. Recently, Bartosz Regula from the RIKEN Center for Quantum Computing and Ludovico Lamy from the University of Amsterdam presented a new discovery that concerns quantum entanglement and its relation to entropy. Quantum entanglement plays an important role in modern quantum information science and technology. However, the complexity of its structure makes understanding and managing it challenging. Regulus and Lamy's discovery shows that quantum entanglement follows an entropy rule similar to that for classical systems. This discovery opens new perspectives in the field of quantum information science and technology, deepening our understanding of quantum entanglement and its connection to thermodynamics. The results of the study indicate the possibility of reversibility of entanglement transformations, which could greatly simplify their use in various quantum technologies. Opening a new rule ... >>
Mini air conditioner Sony Reon Pocket 5
09.05.2024
Summer is a time for relaxation and travel, but often the heat can turn this time into an unbearable torment. Meet a new product from Sony - the Reon Pocket 5 mini-air conditioner, which promises to make summer more comfortable for its users. Sony has introduced a unique device - the Reon Pocket 5 mini-conditioner, which provides body cooling on hot days. With it, users can enjoy coolness anytime, anywhere by simply wearing it around their neck. This mini air conditioner is equipped with automatic adjustment of operating modes, as well as temperature and humidity sensors. Thanks to innovative technologies, Reon Pocket 5 adjusts its operation depending on the user's activity and environmental conditions. Users can easily adjust the temperature using a dedicated mobile app connected via Bluetooth. Additionally, specially designed T-shirts and shorts are available for convenience, to which a mini air conditioner can be attached. The device can oh ... >>
Energy from space for Starship
08.05.2024
Producing solar energy in space is becoming more feasible with the advent of new technologies and the development of space programs. The head of the startup Virtus Solis shared his vision of using SpaceX's Starship to create orbital power plants capable of powering the Earth. Startup Virtus Solis has unveiled an ambitious project to create orbital power plants using SpaceX's Starship. This idea could significantly change the field of solar energy production, making it more accessible and cheaper. The core of the startup's plan is to reduce the cost of launching satellites into space using Starship. This technological breakthrough is expected to make solar energy production in space more competitive with traditional energy sources. Virtual Solis plans to build large photovoltaic panels in orbit, using Starship to deliver the necessary equipment. However, one of the key challenges ... >>
| Random news from the Archive Created the strongest acid
18.07.2005
At the University of California (USA), with the participation of employees of the Institute of Catalysis of the Siberian Branch of the Russian Academy of Sciences (Novosibirsk), an acid has been created that is a million times stronger than concentrated sulfuric acid. The paradox is that the new acid is not at all aggressive towards materials.
The compound, called carboranoic acid, is the first "super acid" that can be stored in glass bottles. This softness of the new acid is due to its unusually high chemical stability.
Like all acids, the new substance interacts with other compounds, giving them a positively charged hydrogen ion. However, the remaining negatively charged anion is so stable that it does not react further. But it is this secondary reaction that is very significant in corrosion. For example, hydrofluoric acid attacks glass, which is mostly silica, by reacting its negatively charged fluorine ion with silicon and its hydrogen ion with oxygen.
The new acid - its formula H(CHB|1C111) - is an excellent hydrogen ion (proton) donor, which determines the "strength" of the acid. There are much more of these ions in its solution than in sulfuric or nitric acid. However, the carborane part of the acid, which remains after the departure of the hydrogen ion, contains a group of 11 carbon atoms that form the spatial structure of an icosahedron (twenty-sided).
Such a structure is the most stable of the groups of atoms existing in chemistry, which explains the corrosion inertness of the acid.
|
Other interesting news:
▪ MG4200 GPS Receiver Chip
▪ 5G communication module for cars
▪ Ancient Roman concrete can be restored
▪ FLXdrive battery-powered freight locomotive
▪ ZTE Pre5G Massive MIMO Base Station
News feed of science and technology, new electronics
Interesting materials of the Free Technical Library:
▪ section of the site Electronic directories. Article selection
▪ article Pilpe tongue to my larynx. Popular expression
▪ How is glass blown? Detailed answer
▪ car driver article. Job description
▪ article Automatic water pump control. Encyclopedia of radio electronics and electrical engineering
▪ article Scheme, pinout (pinout) cable Samsung SGH-600. Encyclopedia of radio electronics and electrical engineering
Leave your comment on this article:
All languages of this page
Home page | Library | Articles | Website map | Site Reviews
www.diagram.com.ua
2000-2024
Arabic
Bengali
Chinese
English
French
German
Hebrew
Hindi
Italian
Japanese
Korean
Malay
Polish
Portuguese
Spanish
Turkish
Ukrainian
Vietnamese