How to easily monitor

Make accounting the following transactions when a new monitor if your organization has purchased it to replace the failed one: - Debit of account 10 "Materials" the Credit of accounts 60 "Calculations with suppliers" - is considered the purchase of a monitor (as a spare part for the repair of the computer);- the Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" - reflects the VAT.

Write off the cost of the monitor to the cost, as the cost of repairs of a fixed asset: Debit account 20 "Primary production" (or debit 25,26,44 account depending on in which division of the organization was its replacement), the Credit of account 10 "Materials" is debited the cost of spare parts (the monitor) for computer repair.

Follow in the accounting records the following transactions when a new monitor if your organization has purchased it to upgrade instead of obsolete: - Debit of account 08 "Investments in non-current assets", Credit of account 60 "Calculations with suppliers" - capitalized new monitor;- Debit of account 19 "VAT on acquired values", the Credit of accounts 60 "Calculations with suppliers" - VAT is reflected in its acquisition.

Relate to other expenses the cost of the obsolete monitor, making the following transactions: the Debit account 01.2 "fixed assets", credited 01.1 - considered disposal of the outdated monitor at cost; the Debit of account 02 "depreciation", Credit account 01.2 - takes into account the amortization of the old monitor;- Debit account 91.2 "other expenses" Credit account 01.2 - decommissioned old monitor on the residual value.

Reflect in accounting the replacement of the monitor: 01.1 Debit account"fixed assets", Credit of account 08 "Investments in non-current assets" - reflected the replacement of obsolete monitor to the new model.