Tip 1: How to enter a computer
Tip 1: How to enter a computer
When you purchase an organization Computer the accountant is confused. After all, it is not entirely clear how to reflect it. In the complete set or all individually: the mouse, the system unit, the keyboard?
Instructions
1
To understand how to consider buying a computer,you need to review the invoices and invoices. If the goods are registered in one line, for example, "Computer, the cost is 20,000 rubles", then it is necessary to enter it as one. If all the equipment is written down by name, then you need to take into account, according to the list.
2
According to the PBU, the purchased computer is necessaryto reflect on account 01 "Fixed assets" or on account 10 "Materials". But keep in mind that in the composition of materials it can be reflected only in the case when the limit of the cost of MPZ is not exceeded (this information is indicated in the accounting policy). If the office equipment is reflected in account 01, then depreciation is accrued on account 02 "Depreciation of fixed assets".
3
If the organization purchases accessories forcomputer, then the work on their installation is equated with the installation and in fact, the VAT is charged from the amounts. In this case, the accountant must complete the supporting documents. This can be a report card (if the installation was done by an employee of the organization), an act to write-off materials and others.
4
During installation, the accountant must makeaccounting: D08 "Investments in non-current assets" K60 "Settlements with suppliers and contractors" - reflects the cost of component parts; D19 "Value added tax on purchased values" K60 - allocated input VAT; D08 K70 "Settlements with staff for remuneration" - reflects the salary of the employee who performs the installation, D08 K68 "Calculations for taxes and fees" and 69 "Settlements for social insurance and collateral" - reflects the amount of taxes on the employee who conducts the installation.
5
Next, the accountant needs to maintain a computer. This is done with the help of postings: D01 K08 - put the computer into operation, D19 K68 - VAT is added.
6
After that, in the reporting period, you need to reflectpayment of VAT from these components. For this, records are made: D68 K19 - VAT on parts is paid; D68 K51 "Settlement accounts" - VAT paid to the budget; D68 K19 - tax deducted.
Tip 2: How to enroll a license
A license is a document that confirmspermission to carry out a particular type of activity. When it is acquired, the organization bears expenses that must be reflected in the accounting and tax records.
Instructions
1
Opejduyte license after receiving it on the basis of the accompanyingdocuments to it at the actual cost specified in these documents. If in accordance with PBU 14/2007 the acquired license can be attributed to intangible assets (by the term of use and its value), then when registering it, make accounting entries: Debit account 08-5 "Acquisition of intangible assets", Account 60 "Settlements with suppliers "(76" Settlements with different debtors and creditors "). Bring to the debit of account 08-5 all the costs associated with the acquisition of a license. Next, make the posting: Debit account 04 "Intangible assets", Account credit 08-5 "Acquisition of intangible assets" - a license was enumerated. Issue a card for accounting for an intangible asset. Monthly write off part of the cost of the license for other expenses related to production and sales, through depreciation charge posting: Debit 26 "General business expenses", Credit 05 "Amortization of intangible assets."
2
Include the cost of the license and the costs of itsacquisition into general economic expenses if it can not be attributed to an intangible asset due to the absence of the characteristics specified in PBU 14/2007. In accounting, make the posting: Account debit 26 "General business expenses", Account credit 60 "Settlements with suppliers" (76 "Settlements with different debtors and creditors"). In tax accounting, the amount of costs for the acquisition of a license should be transferred to other expenses of the organization related to production and sale. They will reduce the base for income tax for the accounting period.
3
If your organization providesactivities for which licensing is canceled by Law No. 99-FZ, then you may have an "undersigned" cost of the license. Make the posting in the accounting records: Debit 91-2 «Other expenses», Credit 97 «Expenses of future periods» - the remaining value of the cost is written off. In the tax account at a time, take this amount to other expenses of the organization.
