Fixed assets form part of the property.Their use is necessary in the production process, enterprise management, to provide services in a period of more than twelve months, or a prescribed cycle.
Fixed assets include the following units: computing equipment, facilities, buildings, vehicles, household equipment.Each enterprise accounting of fixed assets and intangible assets is a necessity.The list of intangible assets includes: the copyright in computer programs, the right of the owner of a patent for an invention, the right to the patent holder to selection achievements, goodwill factory, organizational costs.
Accounting for fixed assets and intangible assets
Fixed assets are its value, which is divided into several types: initial, residual, reducing.In accounting reflects their original cost.Under the operating unit of account means the finished separate inventory item.Each inventory item must assign a separate number.This number is maintained throughout the period of operation, the stock conservation.
Business transactions (delivery, arrival, retirement) are called motion OS.These transactions are subject to clearance of the primary forms of accounting books and records.To this end, a commission appointed by the director of the company, is an act of reception - transfer of fixed assets.The consignment note is filled for each object individually.If the objects of the same type, value, taken at the same time under the responsibility of one person, it can make one act of a few units.In the process of revision is possible to detect defects in the equipment.Their registration is made in the report of any defects.
After reconstruction activities, repair, installation, testing equipment receiving the completed work is taken into account in the OC-3 (act of reception - delivery of repaired, reconstructed, modernized facilities).Movement operating within the company issued the invoice (act of reception - transfer of fixed assets).The document reflects the changes in the original cost and the technical characteristics of the object.Write-off of assets is made in the OS-4 (the act of writing off fixed assets).Operation does not apply to transport units.Cars and trucks debited form OS-4a.
main registration form OS are inventory cards.They are drawn up in a single copy to each inventory number.Accounting for fixed assets and intangible assets is the job of accountant.
Accounting for intangible assets subject to regulation in accordance with the orders of the Regulations of the Ministry of Finance.This document is called "Accounting for intangible assets RAS".It reflects the list of objects of intellectual property.Recording is done in card assets.Special primary forms of accounting intangible assets are missing.Therefore, the organization has the right to develop its own form reporting.Tax accounting of intangible assets is possible under certain conditions:
- the ability of an object to bring economic benefits to the enterprise;
- the right to organize on the benefits of an economic nature;
- the ability to identify objects from other assets;
- the use of intangible assets for a long time;
- no sale of the asset within twelve months or within a certain period;
- the accuracy of determining the value of an object in fact;
- the absence of real-material form.
Accounting for fixed assets and intangible assets in our time carried on a personal computer in order to automate and increase the speed.This work is facilitated by an accountant.
