Some accountants on the acquisition of computer organization devices are confused. After all, reflect such a purchase is quite difficult in accounting.
The question arises as to what equipment it reflect: in full or all the components separately: mouse, keyboard, system unit.
To understand how to reflect purchase computer, you must first become familiar withwaybills and invoices. If the official documents of the goods is registered in one line, for example, "Computer, cost 30,000 rubles," then take it into account in the balance sheet should be one. If all the equipment is listed by name, then you need to enter in the books, according to the list.
According to the rules of accounting, acquiredthe computer should be reflected on the account number 01 "Fixed Assets" and the account number 10 "Materials". Just keep in mind that in the composition of the materials reflect it is possible, only if the limit is not exceeded the value of inventories (this information is indicated in the organization of the accounting policy). If the computing device is reflected in the account 01, it depreciated in the account number 02 "Depreciation".
If the company has acquired components foroffice equipment, work on their proper installation is equivalent to the installation, that leads the charge of VAT. In this case, the accountant is necessary to issue the official supporting documents. These may be a report card (if the installation is produced by the employee), the act on cancellation and other materials.
When installing an accountant is obliged to make entries in theaccountancy: "Investments in non-current assets" Debit account 08 credit accounts 60 "Payments to suppliers and contractors" - reflects the cost of component parts, debit account 19 "VAT on purchased assets" Credit Account 60 - stands included the value added tax-Debit account 08 Credit account 70 "payments to labor staff to pay" - reflects the wages the employee who made the installation, the Debit account 08 credit account 68 "Calculations of taxes and Duties" and account 69 "Settlements on social insurance and maintenance" - reflects the amount of taxes on employee producing installation.
Next, the accountant will enter the computer into service. This is done by posting: Debit Account Credit Account 01 08 - entered in the computer operation Non
Debit Account Credit Account 19 68 - VAT chargeable.
After that, during the reporting period should reflect the payment of VAT with these components. To do this, take notes: Debit Account Credit Account 68 19 - credited VAT on Accuracy and
Debit account 68 credit account 51 "Settlement accounts" - the VAT paid to the budget
Debit Account Credit Account 68 19 - accepted for tax deduction.