How To Organize Receipts
How to arrange the receipt of the asset in 2019
Receive receipt of fixed assets on the balance of the company from the founders. To do this, reflect the formed debt of the founders on deposits by opening a debit on account 75.1 �Settlements with founders� and a loan on account 80 �Authorized capital�. After this, spend on account 08 of receipt in non-current assets with correspondence of account 75.1.
Reflect in accounting built assets. If you used a contracting method of construction, then first write down the required amount from the credit of account 60 �Payments to contractors� to account 08, then consider it on account 01. If the company was worth the asset itself, then write down the spent materials from account 10 on the account 08. Reflect the salary of employees involved in the construction, on the credit of the account 70.
Spend in the accounting acquisition of the asset.Accrual of payment to the supplier reflect on the credit of the account 60 "Calculations with suppliers" and the debit of account 07 "Equipment for installation", after installation, write down the amount to account 08 together with the costs incurred.
Issue an order for the enterprise to enter the asset in operation. In this case, this operation is reflected in the credit of account 08 and the debit of account 01 �Fixed assets�.
Make an act of acceptance and transfer of fixed assets in the form of the number OS-1. Fill in all necessary information about the asset, including the useful life and useful life, residual and contractual value, accrued depreciation for the entire period of use and the chosen method of calculating depreciation. Approve the prepared statement by the created commission, which consists of the members of the transmitting and receiving parties. Take into account the accepted objects of the fixed asset in the inventory cards, which have the form OS-6.
Video: How to EASILY organize your tax papers/receipts
Michael explaining how to file your receipts
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