Apply for a receipt of fixed assets in the organization transactions on the basis of income documents:- Debit of account 08 "Investments into intangible assets", Credit of account 60 "Calculations with suppliers" - capitalized major fundsreceived from the supplier; the Debit of account 19 "VAT on purchased material values," Credit account 60 "Calculations with suppliers" - accounted for VAT on the invoiced main meansM.
Reflect the costs associated with the acquisition of this basic tools, making the transaction: the Debit of account 08 "Investments into intangible assets", Credit of account 60 "Calculations with suppliers" - the posted shipping charges of the basic means.
Make the act of acceptance-transfer of basic funds on forms n OS-1 and OS-2 (for commissioning of buildings and constructions), please fill out the inventory card, assigning numbers to the accounting object in the form №OS-6.
Reflect in accounting the commissioning of primary acquired the funds generated by the initial value posting: the Debit of account 01 "Basic means", Credit of account 08 "Investments in intangible assets".
Keep in mind, when the economic mode of production consumed materials for the construction or reconstruction of fixed assets, preparation of Postings: the Debit of account 08 "Investments in non-current assets", Credit of account 10 "Materials". Refer also to the debit of this account the other costs associated with the construction or reconstruction of fixed assets.
If a construction company performs major work for their own needs, keep in mind in this case, the cost of materials and other costs for capital investments on the account 20 "Primary production". Sleep at the end of the work, the cost of transactions: the Debit of account 90 "Sales", Credit of account 20 "Primary production";- the Debit of account 08 "Investments in non-current assets", Credit of account 90 "Sales".
When calculating VAT on the cost of capital investments made for their own needs, complete your transaction: the Debit of account 08 "Investments in non-current assets", Credit of account 68 (the subaccount "Calculations with the budget on VAT").
Make the act of acceptance-transfer of fixed assets form FA-1 (FA-2). If you made a reconstruction of the basic means, make the act of reception delivery of the repaired, reconstructed, modernized objects №OS-3.
Fill in the details about the overhaul in the inventory card of the accounting of fixed assets. Make the following posting at the end of its construction (major repair): the Debit of account 01 "Basic means", Credit of account 08 "Investments in non-current assets".
Advice 2: How to translate the estimates into current prices
Budget is a financial document that describes all expenditures of funds that are needed to perform certain jobs. Most of the estimates calculated in the construction industry - before you start construction, the contractor determines in advance the total cost of the construction of the building.
This document spelled out in detail all the types of work required, the time of each construction stage, calculation of necessary materials. However, the estimate is a document containing a fairly General figures, which are always adjusted in the course of construction. In practice, when the level of prices for materials and the cost of execution of certain works is constantly growing, it is necessary to recalculate the cost estimated in real investment funds, based on the change in their level at the moment.
Cost of the conversion can be executed in 3 main methods. Basic-index method - is the main essence of it is the calculations based on the basic prices (prices as of 01.01.2006, g) using the existing or projected indices of growth of prices in the construction field. Recalculation of funding for all kinds of works with estimates in real prices is made according to a specially developed index conversion, which are developed on a quarterly basis and approved by separate orders. The full list of indexes of recalculation, developed on different materials can be studied on the website of the Ministry of regional development of the Russian Federation.
Resource method is to use the current prices to the cost of construction of all possible resources - fuel, labor, machines, etc. - according to the existing standards specified in construction documents.
The third method is resource-index, which includes elements of accounting as in accordance with resource method and using when calculating the approved indices for construction materials and labor costs.
To facilitate the work of the conversion price, there are special programs. They are usually unable to recalculate the estimates of the basic cost for construction contained in the approved Collection of basic prices for certain types of construction works, which was released in 2006, in current prices using the standards applicable at the time of recalculation indexes. Data processing in the program is automatic - after conversion to work with data, you can move the calculations into MS Word or Excel .
Advice 3: How to transfer the worker to a part-time primary work
If you have a main employee in accordance with labor legislation, and you would like to translate it into part time, then you should carry out the procedure of his dismissal. Once the employee get another job as a main, you will be able to take it part-time.
You will need
- - documents of the employee;
- - forms of the relevant documents;
- - documents of the enterprise;
- - seal of the organization;
- - labor laws.
Upon dismissal of the main employee , you must accept his statement. In this the employee has to register their request for resignation. The application shall contain the following information: personal data of the expert, leaving date, job title, Department, which issued the employee. The document is signed by the employee and initialed by the head of the enterprise, which he directed for consideration.
As a rule, the fact of dismissal must be documented. This is mandatory when the order of dismissal. In it, write the employee's personal data, the title of the post and the service in which he worked. In the administrative parts, specify the date of termination. Swipe proper certification of document, and familiarize the employee with it.
Accounting must calculate all payments, the situation of workers in case of dismissal. HR staff must make a record of the dismissal in the workbook to give her on the last working day, together with cash for the unused vacation time actually worked.
When the employee is issued with another company on a General basis, take him to the post of part-time. Carry out the procedure of adoption in accordance with the labor legislation governing the work of a concurrently employed person.
Accept from the employee a statement requesting admission to the post part-time, will sign an employment contract, which specify the conditions under which it was adopted. Note that you can work part-time can only spare work time. To pay for the performance of official duties of the employee, the employer must so that his wages did not exceed 50 % of the salary of specialists, designed according to General grounds.
Make an order for the appointment to the post and make a note of the combination. If the employee wish to formalize the employment relationship in the workbook, then you can not do, as the recording of additional positions remains a major employer.