Advice 1: How to put the balance of the car

Often organizations need to have a car that is used in the production or trade of goods, services. In this case, the accountants should take into account the costs that are associated with the use of this car. In other words, it is necessary that the vehicle was on its balance sheet. However, this is not always easy, so many accountants there are a number of issues that they face in this situation.
How to put the balance of the car
You will need
  • Passport, certificate of registration of the company Charter, a copy of the application for registration, the information letter from the Committee, a certificate of availability of premises (owned or leased), as well as an extract from the order "About the auto setting on balance of the organization".
Instruction
1
Before you put the car on the balance sheet, register it on the account in traffic police. To do this, follow these steps. First make your organization in the District military enlistment office. After registration, submit vehicle for inspection by CSI and the state inspector. If the car was registered in another district, be sure to get confirmation in the traffic police that he shot with it. After passing inspection vehicle and all documents, obtain license plates and registration documents for the car.
2
Remember that for setting the machine account of the legal person must have full information about the organization including name of Director, responsible person, accountant, business phones of all these entities. Naturally, you should have a passport, certificate of registration, articles of Association, a copy of the application for registration, the information letter from the Committee, a certificate of availability of premises (owned or rented), extract of the order "On the auto setting on balance of the organization".
3
Then you can put the car on a balance, that is to be commissioned. All expenses on the state registration of the vehicle will include the initial cost, that is put on account 08 balance sheet. After check turn the car on account 01, in which there are fixed assets in operation. Remember that by law, never operate a car without state registration.
4
On the balance of the organization is with the vehicle as long as it is used in the process of its activities. Remember that it is subject to the same taxes and fees as other property funds in the accounts of the company, so just enter the car in balance is not worth it.

Advice 2: How to put on the balance sheet fixed assets

Some organizations are in the process of its business activities, acquire different property. If these assets have a useful life of more than a year, they are the major means. Before use, they must be taken into account, i.e. to put the balance and assign an inventory number.
How to put on the balance sheet fixed assets
Instruction
1
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.
2
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.
3
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.
4
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).
5
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).
6
In order to reflect the commissioning of the accounting record:
Д01 К08 – commissioned fixed assets.
Useful advice
Monthly you need to charge depreciation, i.e., depreciation. Also they need every month to pay the property tax.
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