Accounting financial accounting. Accounting for the receipt of intangible assets (the most important)

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Accounting financial accounting. Accounting for the receipt of intangible assets (the most important)

Lecture notes, cheat sheets

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37. ACCOUNTING FOR THE INCOME OF INTANGIBLE ASSETS

Synthetic accounting of intangible assets is kept on accounts: 04 "Intangible assets", 05 "Depreciation of intangible assets", 19 "VAT on acquired values", sub-account 19-2 "VAT on acquired intangible assets", 91 "Other income and expenses".

Account 04 "Intangible assets" - active, designed to summarize information about the presence and movement of intangible assets that are owned by the organization. Analytical accounting on account 04 is carried out by types and individual objects, depending on their composition.

The main document in the analytical accounting of intangible assets is intangible assets accounting card (Form No. NMA-1).

Receipt of intangible assets from external organizations reflected in the following main accounting entries:

▪ for acquired intangible assets: D-t 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”; Kt 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”;

▪ VAT on acquired intangible assets: D-t 19 “VAT on acquired assets”, subaccount 19-2 “VAT on acquired intangible assets”; Kt 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”;

▪ expenses associated with bringing intangible assets to a state of readiness for use: D-t 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”; Kt 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”;

▪ transfers for acquired intangible assets: Dt 60 “Settlements with suppliers and contractors”, 76 “Settlements with various debtors and creditors”; Kit 51 “Currency accounts”, 52 “Currency accounts”, etc.;

▪ capitalization of intangible assets: D-t 04 “Intangible assets”; Account 08 “Investments in non-current assets”, subaccount 08-5 “Acquisition of intangible assets”;

▪ VAT on capitalized intangible assets is charged to the budget (after payment and capitalization): D-t 68 “Calculations for taxes and fees”; Account 19 “VAT on acquired assets”, subaccount 19-2 “VAT on acquired intangible assets”.

Capitalization of intangible objects produced within the organization itself, the following is recorded in the accounting accounts: D-t 08, K-t 10; D-t 04, K-t 08.

Capitalized intangible assets contributed by the founders as a contribution to the authorized capital or in payment for a subscription to shares: Dt 08, Kt 75; Dt 04, Kt 08.

Donated intangible assets under a donation agreement or as a subsidy of a government body, they are accounted for at market value on the date of acceptance for accounting: Dt 08, Kt 98.

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