accounting policy of the company - one of the main aspects of internal accounting activities.Well-built system of accounting, in the presence of a skilled team of professionals can greatly facilitate the management of large industrial enterprises.Accounting for investments in fixed assets is a kind of analysis of non-current assets of the enterprise.All types of investments are subject to much debate.In a general sense vneobrotnye assets are own funds organizations that are exempt from farm turnover, but are reflected in the balance sheet.Non-current assets in the balance sheet is considered to be the means of secondary importance, as these material resources are not used in the enterprise.This type of assets include periodically withdraw a part of the working capital, the share of the abstract material and financial resources, as well as fixed assets, which are transferred to the use of a separate structural units and divisions of the company.Accounting for investments in fixed assets is also subject to a thorough analysis of the organization with regard to its financial component.
Thus, by 08, having the title "Investments in non-current assets", is used mostly for information on the costs of the enterprise in the objects, which are then accepted for accounting as fixed assets.Some of these tools include a variety of objects of nature and land.In addition to the account can be opened and 08 additional sub-accounts associated with specific activities, such as construction or purchase of facilities that are attributable to the fixed assets, the acquisition of certain intangible assets, carrying out scientific research and experimental design work.So on the sub-account associated with the acquisition of land are recorded at their purchase costs.On subaccount "Construction of objects on fixed assets" to copulate costs in relation to the construction of buildings and structures, erection works on equipment and other costs according to estimates.It should be noted that the focus attracts subaccount 08-4, which is linked to the acquisition of fixed assets.This subaccount keep records of the equipment purchased for the current activity, machines and other tools, equipment, and some objects related to fixed assets that do not require installation work.Purchase of production machines, as a rule, is a large-scale investment.
Accounting for investments in fixed assets in each company uses its own methods of collecting information on the individual components of the production (these include production areas, squares and shops).From the reliability of the information received and on the efficiency of its collection and the quality depends on the account of non-current assets.In this case, you can handle the volume of funds that without much damage it is advisable to bring the main activity of the company's turnover.Accounting for investments in fixed assets, as well as other kinds of accounting, it has its own characteristic features.Of course, that without accurate data impossible to correct account of this type of assets.In the analysis of accounting must always be provided an opportunity to obtain information related to the costs attributable to all sub-accounts used in accounting.One of the major accounting problems is that some activities, such as development work, in most cases can not bind to a specific amount of costs, which creates additional difficulties in the area of reliability of accounting data.
