To understand how to reflect the purchase of the computer, you first need to see the invoices and invoice settlements. If official documents are the goods prescribed in one line, for example, a computer, a cost of 30,000 rubles, then to take it into account balance need one. If all the equipment is listed by name, and to capitalize must, according to the list.
According to the rules of accounting for purchased computer should be reflected on the account number 01 'fixed assets' or on account 10 "Materials". But keep in mind that the composition of materials to reflect only if you have not exceeded the limit value of inventories (this information is stated in the accounting policy of the organization). If a computer device is recorded in 01, it depreciated to account number 02 "depreciation of fixed assets".
If the company has acquired components for office equipment, proper installation is equivalent to the installation, which results in a VAT charge. In this case, the accountant must obtain an official supporting documents. These can be report card (if installation was made employee of the company), the act on write-off of materials and others.
When mounting the accountant is obliged to make entries in accounting:the Debit of account 08 "Investments in non-current assets" Credit account 60 "Calculations with suppliers and contractors" - reflects the cost of components;the Debit of account 19 "VAT on purchased assets" Credit account 60 – allocated incoming value added tax;the Debit 08 Credit account 70 "Calculations with the personnel on payment" - reflected the wages of the employee who performed the installation;Debit 08, the Credit of account 68 "Calculations on taxes and charges" and account 69 "Calculations on social insurance and security" - reflects the amount of tax per employee is conducting the installation.
Next, the accountant will have to put the computer into operation. This is done by transactions:the Debit 01, the Credit 08 – computer put into operation;
Debit 19 Credit of account 68 – the VAT charged.
After that, in the reporting period should reflect the payment of these components VAT. For this made entry:Debit account 68 Credit account 19 - credited VAT in details;
Debit 68, the Credit of account 51 "Settlement accounts" - to the budget of VAT paid;
Debit 68 Credit 19 – accepted to deduction of tax.