The first thing you need to do is to take an accounting of fixed assets. This is done on the basis of supporting documents. Correspondence, accounts differ depending on the source of income, but are initially recognized on account 08 "Investments in non-current assets". Remember that fixed assets shall be registered only on original cost is written off gradually through depreciation. Such cost includes all costs associated with the acquisition, net of VAT.
If an asset received from a vendor, do the wiring:
Д08 K60 – paid value of the asset to the vendor.
This entry is made on the basis of the invoice, waybill or other document.
If the assets come into the organization in the form of investments in the authorized capital, record:
Д08 К75.1 – include the receipt of the OS from the founder on account of share capital.
After the principal funds are received, they must be put into operation. For this purpose make an order (order), and then based on it make the act of acceptance-transfer of fixed asset (form №FA-1, FA-1 or FA-1B).
Next, you need to make inventory cards to determine the inventory number of the asset. The order code definition the asset must be stated in the accounting policy of the organization. Note that if the property consists of several parts with different useful lives, then an inventory number you assign different. After that, the code indicated in the card (form № OS-6, n OS-6A, FA-6b).
In order to reflect the commissioning of the accounting record:
Д01 К08 – commissioned fixed assets.