Accounting financial accounting. Purposes of fixed asset accounting. primary documentation (the most important)

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Accounting financial accounting. Purposes of fixed asset accounting. primary documentation (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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30. PURPOSE OF ACCOUNTING FOR FIXED ASSETS. PRIMARY DOCUMENTS

Accounting records of fixed assets are maintained in order to:

1) formation of actual costs associated with the acceptance of assets as fixed assets for accounting;

2) correct execution of documents and timely reflection of the receipt of fixed assets, their internal movement and disposal;

3) a reliable determination of the results from the sale and other disposal of property, plant and equipment;

4) determining the actual costs associated with the maintenance of fixed assets (technical inspection, maintenance, etc.);

5) ensuring control over the safety of fixed assets accepted for accounting;

6) analysis of the use of fixed assets;

7) Obtaining information on fixed assets required for disclosure in financial statements.

Operations on the movement (receipt, internal movement, disposal) of fixed assets are registered primary accounting documents. Primary accounting documents must contain the following mandatory details established by the Federal Law “On Accounting”:

▪ name of the document;

▪ date of document preparation;

▪ name of the organization on behalf of which the document was drawn up;

▪ content of a business transaction;

▪ measuring business transactions in physical and monetary terms;

▪ names of positions of persons responsible for carrying out a business transaction and the correctness of its execution;

▪ personal signatures of the indicated persons and their transcripts.

Primary accounting documents may include additional details depending on the nature of the business transaction, the requirements of regulatory legal acts and accounting documents, as well as the technology for processing accounting information.

Primary accounting documents can be drawn up on paper and (or) computer media. Programs for encoding, identification and machine data processing of documents on machine media must have a protection system and be stored in the organization for the period established for the storage of the relevant primary accounting documents.

Rosstat has approved unified forms of primary accounting documentation for accounting of fixed assets.

Basic: form No. OS-1 “Act of acceptance and transfer of fixed assets (except for buildings, structures)”;

▪ Form No. OS-3 “Act on acceptance and delivery of repaired, reconstructed and modernized fixed assets”;

▪ form No. OS-4 “Act on write-off of fixed assets (except for vehicles)”;

▪ form No. OS-4a “Act on write-off of motor vehicles”;

▪ form No. OS-14 “Act of acceptance (receipt) of equipment”;

▪ form No. OS-15 “Act on acceptance and transfer of equipment for installation”;

▪ form No. OS-16 “Report on identified equipment defects”.

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