How is the inventory of fixed assets

On the basis of a written order of guides formed Committee for the inventory of fixed assets.All members of the commission should definitely familiarize with the order and the date when it begins to take place inventory of fixed assets .

distinguish planned and unplanned, selective, or full continuous inventory.Always conduct an inventory by changing the material of the responsible person.

Before its implementation need to check and record all inventory cards (form number OS-6), registers, check the technical documentation for the equipment, documents, rent and storage assets.In the absence of documentation it is necessary to restore or place.

All data inspection owned assets entered in the inventory (form number Inv. 1), which reflects the name of the object, its inventory number, location, basic technical information and indicators.Inventory List drawn up in two copies and signed by the members of the commission and materially responsible person.One copy shall be submitted to the accounting department, and the other remains at the materially responsible person.On the fixed assets that are leased or kept separate give birth to an inventory.

In case inventory of fixed assets revealed that the primary means undergone renovation, modernization and changed its purpose, in the inventory should indicate his name in accordance with the new appointment.

If the inventory show the fixed assets that were not previously taken into account, or incorrect technical data, the appropriate adjustments are made.In the absence of mobile money for its location (bus, tractor, airplane or ship), annotation, applied accounting certificate indicating the reason for the absence, and the inventory is made on his return from the voyage.

In identifying obsolete fixed assets constitute a separate repair list, indicate the date of entry and the reason for unfitness.The document signed by the Commission and, if necessary, the object is sent for examination to the relevant organizations to identify the causes of the problem and conclusions about its suitability for further use.

If inventory of fixed assets revealed discrepancies between the actual data, according to the inventory and accounting data, the collation prepared statement (Form "INV. 18).

Accountant, at the end of filling the necessary documentation must be done in the program account, after the end inventory of fixed assets posting , corresponding to a given situation.When shortages and damage to plant and equipment written off Depreciation wiring D-02 K-01, K-01 D-94.If it is made restitution, the K 94, D-73, the accountant writes off the market value, and the difference between the market and the residual value of debit deferred income D-94 TO -98.And as repayment debit to profit or loss -98 D K-99.If the perpetrators are not found then the shortfall blamed on production costs, certainly in the written decision of the head of the D-91 K-94, then D- 99 C-91 to the financial result.If inventory of fixed assets identified surplus, they must enter in the books at market value to other income-D 01 K 91.

results of the inventory must take into account and reflect in the month in which the inventory is completed.The results of the annual inventory reflected in the annual report.

inventory of fixed assets should be in certain deadlines, to the preparation of all necessary documents, always on the basis of order of the head as part of the designated Commission.