Accounting financial accounting. Synthetic and analytical accounting of the receipt of fixed assets (the most important)

Lecture notes, cheat sheets
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Accounting financial accounting. Synthetic and analytical accounting of the receipt of fixed assets (the most important)

Lecture notes, cheat sheets

Directory / Lecture notes, cheat sheets

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31. SYNTHETIC AND ANALYTICAL ACCOUNTING FOR INCOME OF FIXED ASSETS

For synthetic accounting of fixed assets, balance accounts: 01 "Fixed assets", 03 "Profitable investments in material assets", 02 "Depreciation of fixed assets", 91 "Other income and expenses", and, if necessary, off-balance: 001 "Rented fixed assets", 011 "Fixed assets handed over to rent", 010 "Depreciation of fixed assets", including sub-accounts "Depreciation of the housing stock", "Depreciation of external amenities", etc.

Analytical accounting is an object-by-object accounting of fixed assets and is conducted in inventory cards according to the form No. OS-6. The card is opened for each inventory object or for a group of objects of the same type, which are assigned an inventory number.

Inventory cards can be grouped in a card file in relation to the classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1 "On the classification of fixed assets included in depreciation groups", and within sections, subsections, classes and subclasses - at the place of operation (structural divisions of the organization). Filling in inventory cards (books) is carried out on the basis of primary documentation: acts of acceptance and transfer (form No. OS-1, OS-1a, OS-1b), acts for writing off fixed assets (form No. OS-4, OS-4a , OS-4b), technical passports and other documents.

Inventory cards should not include all indicators of technical documentation. Completed cards are registered in inventories standard form. Inventories of cards are maintained by the accounting department in one copy according to the classification groups (types) of fixed assets. Some organizations take into account fixed assets in the inventory book and do not keep inventories.

Inventory cards (individual and group) are compiled in one copy and stored in the accounting department of the organization. In the event that, as a result of reconstruction, modernization, completion, additional equipment, partial liquidation and revaluation of a fixed asset, changes are made that cannot be reflected in the old card, a new inventory card is filled in, and the old one is saved as a reference document.

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