How to assign inventory numbers

Ensure that your enterprise could start work and use fixed assets in their activities, they take into account. The OS unit of accounting is inventory item. It is understood as an object complete with all accessories to perform specific functions. If it has several parts that have different timing on the beneficial properties, these parts will be considered as separate inventory object. For the implementation of accounting and control security of OS all inventory objects are assigned inventory numbers, denoted by attaching metal tags, paint, etc.

How to assign inventory numbers
How to assign the inventory number of the asset
How to reflect in accounting, computer
How to put on the balance sheet fixed assets

Instruction

The order of assignment of the inventory numbers found in the Methodological instructions on accounting of fixed assets. They say that the inventory number given to the object OS, is retained by him throughout the period of application of this object in the institution.

If the inventory object has two or more parts which have different terms in their beneficial properties, these parts will be considered as separate inventory object, and don't forget to assign separate inventory numbers.

If the object and its parts have a common period of use, they will be listed under one accession number, etc.

Note when you assign inventory numbersthat when you move facilities operating within a single legal entity, they must be maintained of the inventory numbersassigned during the adoption of their accounting, and also if the items of fixed assets profit organization under the lease, these objects are accounted on the inventory number, which gave them the lessor.

Unlike the procedure for assignment of part numbers, procedure for their preparation are not described in any document on account of the OS. Therefore, organizations must create your own inventory numbers of fixed assets. It would be better if this will reflect in the accounting policy of the company or in a local act, which will regulate the procedure for the formation of fixed asset numbers.

Each organization develops its own version of the compilation of inventory of rooms. You can create a number of accounting, which takes into account this property of the OS, or if there are branches, you can add branch code. In the case of small number of OS objects to assign numbers in order, when it is desirable to keep a log of serial numbers.

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