When the organization gets the computer, the accountant needs to act correctly and competently. After all it becomes absolutely unclear how it is possible to reflect this purchase: in a full complete set or in parts (the system unit, a mouse, the keyboard).
The sponsor of placement P&G Articles on the subject "How to Credit the Computer in Parts" How to add pension How to replace the network interface card How to reflect purchase of the computer
Study information which is reflected in consignment notes and invoices. It will help you to understand how it is better to consider acquisition of the computer. In turn, if the goods are stated in documents in one line, for example, "The computer, the price of 30000 rubles", and it is necessary to credit it as an equipment single whole. If all initial complete set is written down according to names, and it is necessary to consider these goods according to the made list.
Reflect the acquired computer in account 01 under the name "Fixed assets", on account 10 under the name "Materials". Thus it is necessary to consider that as a part of all arrived materials it can be reflected only in a case when the limit of cost of MPZ is not exceeded (this information has to be specified in accounting policies). And here if the office equipment is reflected in account 01, then on it depreciation on account 02 under the name "Depreciation of Capital Assets of the Company" will be charged.
Do not equate work on installation of accessories for the computer to installation that it was not charged by the VAT. In this case the accountant needs to process supporting documents that special works were not carried out. It can be the sheet (for example if installation was made by the employee of this enterprise), the act on write-off of the main materials and other papers.
Make the corresponding records at installation of the computer in accounting. Use for this purpose the following accounts:
- D08 "The sum of investments in non-current means" and K60 "Calculations with contractors and suppliers" - reflect the cost of accessories or parts of the computer;
- D19 "the VAT on the acquired values" and K60;
- D08 and K70 "Calculation with the personnel, compensation" - reflect a salary of the employee making installation;
- D08 and K68 "Calculation for taxes and fees", and also 69 "Calculation for social security and insurance".