Advice 1: How to complete the act of decommissioning

Sooner or later, things at the company are deteriorating, they have to be written off. Just the thing, standing on a balance sheet, to throw in any case can not be to issue the act on the cancellation. Proper documentation will allow to avoid problems during the inventory.
How to complete the act of decommissioning
You will need
  • The conduct of write-offs require printing of the act of cancellation in duplicate. In addition, it is necessary to collect a Commission of not less than three persons.
Instruction
1
Fill in the form actand write off the values that should be written off. Allows if statements in one acte you can specify multiple points.
2
Complete the column "initial cost". In order that the figure was accurate, it is necessary to find the book values at the date of adoption of the values on the balance sheet. Also, there may be listed the price after the revaluation (if you are subject to cancellation fixed assets of the enterprise), the so-called replacement cost.
3
Fill in the column "Amount of accumulated depreciation (wear)". Here you should indicate the amount of wear since commissioning, plus costs write-down of assets, and the amount of assets that you may have received during the dismantling of decommissioned equipment.
4
Fill in the details of the write-down in the inventory book and the Ledger of wealth. This must be done directly at the time of withdrawal to avoid confusion in the future.
5
Give the fee to sign both copies of the actand the cancellation and return one of them to the accounting Department. The second copy should be responsible for the material value of a person. As you fill in the act about the cancellation, it is likely that you have.
Note
Be sure to keep a record of all documents filed in a folder on the acts of writing off. That is the inventory of the documents which will allow to immediately find the necessary document. The ideal order in documents - a sign of a conscientious and responsible employee.
Useful advice
Try to accurately describe all the data about to be written off the object.
Don't forget to put a date of write-off and inventory the number of values.
Also, enter the number of the act of cancellation.

Advice 2: How to write the act for the cancellation

The act of writing off of inventories designed to document spoilage or loss of quality. Also, act for relief is made if inventories are obsolete or expired depreciation. This document certifies that the specific inventories are not subject to further implementation.
to write the act for the cancellation
Instruction
1
For most products there is no single approved form of act for relief – auction-16. Fill in all required fields of the form. Date and place of drafting the act.
2
Specify the number of members of the Commission on the decommission, which must confirm the unsuitability of goods and materials for future use. Be sure to specify their name, position.
3
In the text of the act, specify the reason why goods are written off, their names, inventory ID (or material number), units of measurement, quantity, unit price, total amount to be written off and the purpose of the expenditure. Sign the act all members of the Commission it themselves, put the company seal and get signature of the head.
4
Before you make the act, ensure that these goods and materials issued from the warehouse as per requirement. The act must be signed by financially responsible person or financial accountant. Write a document in triplicate. One instance of leave in the accounting Department, hand over to the OU to which there was a write-off, the third grant to the materially responsible person.
5
If the write-off of inventories is made due to their obsolescence or the end of the period depreciation, leave act for relief in any form, not using the form TORG-16. The act must specify its number, the date of its publication.
6
Specify the full name of the organization, name of its leader and his position, the Department name that are written off inventories. Enter the code OKPO.
7
In the text, specify the reason for cancellation, name of goods and materials write-off, their serial numbers, units of measure, book value. Enter the price per unit and the total value of all written off of inventories. At the end write the total amount to write off.
8
Put your signature, the date and collect signatures from all members of the Commission. Secure act with the official stamp of company and signature of its head.

Advice 3: How to fill out the inventory

Every enterprise to thoroughly check the availability of funds, commodity-material values inventory. During inventory it is necessary to make the act of inventory, the inventory. The example of filling the actand the inventory of cash is the algorithm making any actand inventory. The form of the actand the inventory of cash can be downloaded here http://www.buhsoft.ru/blanki/2/inv/akt_inv_den.xls. This form is approved by the decree № 88 state statistics Committee of the Russian Federation from 18.08.98 G.
How to fill out the inventory
You will need
  • computer, Internet, paper A4, printer, pen, cash, relevant documents
Instruction
1
Enter the full name of your organization, the name of structural division.
2
Specify the code of the document in accordance with the national classification of management documentation.
3
Enter the code of the organization in accordance with the national classification of enterprises and organizations.
4
Specify the type of activity of your company.
5
Enter the document number, the date of the inventory.
6
Select from the list the document that serves as the basis for the inventory (order, decree, disposal), cross out unnecessary.
7
As a financially responsible person in this case acts as the cashier, which indicates his position, puts his signature in the appropriate box and writes the transcript (surname and initials).
8
Fill in the appropriate boxes of cash, securities, brands, etc. according to the results of the inventory in rubles.
9
Enter the amount of factad-dition to the availability of cash in figures and words.
10
Write the amount of funds credentials in figures and words.
11
Fill in the appropriate fields of the amount of the excess and shortages of cash.
12
Specify the last number of receipts and expenditure cash orders.
13
Act inventory signed by the Chairman and members of the Commission with signature.
14
To confirm that the funds listed in the acte, are held by a custodian financially responsible person-the cashier, he puts the date,your signature with decryption
15
On the second sheet the actand the inventory of funds person in charge, explains the reasons for the surplus, shortages of cash, puts his signature with decryption.
16
Enterprise Manager makes a decision on the results of the inventory, enter it in the act, shall sign with the transcript.
17
Write the date of filling the actand the inventory of cash.

Advice 4: How to fill out the act on writing off of fixed assets

The assets listed on the balance sheet of the organization, sooner or later wear out. This can happen before the end of the useful life or after it. Typically, these basic tools must be written off. This is done after the inventory, that is, after an inspection of the property. All results are documented in the act on write-off of fixed assets.
How to fill out the act on writing off of fixed assets
Instruction
1
First I should say that the act of depreciation of fixed assets according to the form № OS-4 shall be drawn up by the Commission, which is appointed by the head of the organization. This may include such staff as the accountant, technologist, engineer, and others.
2
Make an act in two copies, one of which pass to the accounting Department for further consideration, and the second – the person responsible for the safety of the inventoried object.
3
First, complete the "hat" shape, that is, write the name of the organization completely, for example, the limited liability company "Vostok". Line below to enter the name of structural division.
4
Right in the form you will see a small sign, it should be filled according to the name, that is, specify information about the debit date, document number. Please note that this information must be filled out in the end.
5
Then to the left you will see two lines in which to enter information about the material-the responsible person and the basis for the compilation of this form, for example, the order.
6
After that provide the order number and the date of the actand the depreciation of fixed assets. The line below, write the reason for disposal - for example, physical deterioration.
7
Next go to fill in a tabular part of the form. To do this you need a technical passport, the inventory card for this object and trial balance (Sal) for accounts 01 and 02.
8
In the first column specify the name of retiring property, it must match the name specified in the inventory card. Then write the inventory and serial number, date of issue and commissioning.
9
In the sixth column specify the factMATIC period of use of the basic tools. The following graph complete the OSV under account 01, that is, list the original cost or replacement. In the eighth column enter the amount of depreciation that you can see in WWS account 02. The residual value is the difference between the eighth column and seventh.
10
The second section of the form fill in the case if the write-off of the main funds still have some working parts which can then be used in the process. Just below the table members must put their signatures.
11
In the third section of the form specify the expenses which have arisen in the depreciation of fixed assets. For example, the removal, elimination. Summarize below and sign at the head of the organization.
12
The supervisor must review all data on the first page to approve the form by signing and putting the date.
Note
Note that it is very important to make the act of writing off the asset, otherwise, the tax authorities will regard this operation as a conventional implementation and Donatist VAT and interest.
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