The accounting system at the enterprise provides procedures for collecting, summarizing and registering information in monetary terms about the property of the organization, including computer equipment. Therefore, all the movement of these objects is documented.
Instructions
Step 1
Consider the computer as a fixed asset and take into account the entire amount of the invoice, since the inventory item of fixed assets can be a whole complex of articulated objects that represent a single whole. And the elements included in this complex can perform their functions only as part of it, and not independently. Therefore, a mouse, keyboard or floppy drive separately is not considered an object of accounting. Therefore, if there is an incoming invoice that needs to be taken into account, and it describes the components and indicates the total price, the accountant can put the computer on record in the complex.
Step 2
Assign a single inventory number to the computer, but describe all the components of the PC in the inventory card. It is better not to indicate the operating system, if it was also purchased, because it refers to software.
Step 3
Register each component separately if the cost of each item of the computer is separately indicated on the receipt. This is due to the requirements of the accounting rules, which indicate that, consisting of parts that have different periods of use, an item of fixed assets is recorded separately in parts.
Step 4
In this case, register the components separately as fixed assets. Take the mouse and keyboard to the MBP, since they have a low cost, it is best to write them off immediately. Consider the system unit as fixed assets.
Step 5
Use as a basis for crediting to the balance sheet of the company's OS the act of acceptance and transfer or commissioning of funds. Fixed assets are credited to the balance sheet at their original cost. Follow the accounting guidelines for accounting for the acquisition of fixed assets, approved by order of the Ministry of Finance No. 561 of 30.09.2003.
