Advice 1: How to reflect depreciation in the balance

Any property over time is subject to wear and, therefore, in accounting for fixed assets and intangible assets existing on its balance sheet, and depreciated. In the financial statements is recorded under the relevant articles of non-current assets by reducing the total cost of the property in the amount of wear.
How to reflect depreciation in the balance
You will need
  • - PBU 6/01 "Accounting of fixed assets";
  • - PBU 14/2007 "Accounting of intangible assets".
Instruction
1
When reflected in the balance sheet depreciation use of PBU 6/01 "Accounting of fixed assets" and PBU 14/2007 "Accounting of intangible assets". Its charge can be made by one of the following:

- linear;
- declining balance;
- write-off of cost on the sum of the numbers of years of useful use;
- write-off of cost is proportional to the volume of sales.
2
In accounting transactions with fixed assets are maintained on the same account 01, and their depreciation on account 02. Create the turnover balance sheet on accounts, calculate the difference between the debit balance of account 01 and credit balance of account 02. Specify the obtained value in the balance line 1130 "fixed assets".
3
If your company rents the property to rent, consider it wear and tear on the subaccount "depreciation of property provided for temporary use" and do not reduce the value of fixed assets in the balance sheet.
4
In addition, there is a special group of non-current assets accrued depreciation unfinished construction objects of the real estate reflected in the account 08 "Investments in non-current assets". If your organization has actually finished the construction works and start operation of a building or structure, write off the depreciation amount to the credit of account 02 in the debit account 08 regardless of the registered ownership of or not. Specify the value of the subject property less depreciation in plant and equipment at line 1130 of the balance sheet.
5
When reporting the amortization of intangible assets then make the string balance 1110 the difference between the debit balance of account 04 "Intangible assets" and the credit balance of account 05 "depreciation of intangible assets". In addition, you can set the order of depreciation without using account 05. To do this, check the corresponding paragraph in the order on accounting policies. In this case, the depreciation charge of the intangible assets account 04, and in the formation of the balance point in the line 1110 a debit balance account 04.

Advice 2: How to reflect in accounting, construction

To reflect construction accounting in accounting uses the same account as in the account of any other industrial enterprise. One of the features with this is the need to reflect income and expenses separately for each construction project.
How to reflect in accounting, construction
Instruction
1
Reflect the cost of materials in accounting, accounting for construction works from the materials of our acquisition transactions: the Debit account 10 "Raw materials" Credit account 60 "Calculations with suppliers" is considered acquired for construction materials;- Debit of account 19 "VAT on purchased material values," Credit account 60 "Calculations with suppliers" - accounted for VAT on the invoiced building materials;-the Debit account 20 "Primary production" Credit of account 10 "Materials" - written off are actually spent materials on construction projects.
2
Write off in the debit account 20 other costs associated with the construction of these objects: wages basic workers, auxiliary production, etc., making the transaction:- Debit of account 20 "Primary production" Credit account 70 "Wages" (23 "Auxiliary manufacture", 25 "General production costs", 26 "General expenses").
3
Make transactions after the completion of works at the construction site and deliver them to the customer: - Debit of account 62 "Settlements with buyers and customers", Credit of account 90 "Sales" (sub-account "Revenue") - objects delivered to the customer for the estimated cost; the Debit of account 90 "Sales" (the subaccount "Cost"), the Credit of account 20 "Primary production" - written off cost of completed orders in the context of each of them.
4
Determine the income for individual work or in the construction project as a whole. In this case, calculate the difference between the amount of work performed during the accounting period and attributable to them costs.
5
If the customer supplies to the construction site, the materials, reflect in accounting the accounting the construction of this object the following transactions: the Debit of account 41 "Goods" Credit account 60 "Calculations with suppliers" - takes into account the building materials;- the Debit of account 19 "the VAT on the acquired material resources", Credit of account 60 - VAT is reflected in the posted materials; the Debit 60, the Credit of account 51 "Settlement account" paid for the supply of building materials;- the Debit of account 62 "Settlements with suppliers and contractors", Credit of account 90 "Sales" (sub-account "Revenue") is considered a revenue for the building materials;- the Debit of account 90 "Sales", Credit of account 41 "Goods" - charged the cost of materials.
6
Sleep is further received from the customer materials, and other expenses for the construction of the facility, to cost accounts in the usual manner. In the preparation of acts of performed works for the estimated cost, the cost of materials of the customer is reflected in a separate line "Return materials" (after the line "total") and reduces the estimated cost of construction and installation works.
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