• 11:53

  Rostelecom, TNS Energo and Gazprom and many other organizations and regulatory authorities have already introduced electronic document management (EDF) technology into their production processes and encourage others to join the electronic document exchange. Moreover, it is critically important for any organization to keep records most correctly, not only to understand where the organization is moving, but also to timely delivery reporting without penalty. The 1C-EDO service greatly helps users of 1C programs in this. 1 043
February 14, 2019

• 12:58

  Information technology has long become an integral part of our lives. Through computer networks, billions of rubles are “moved”, business correspondence is carried out, negotiations are conducted, contracts are concluded, declarations are processed ... 626
October 12, 2018

• 12:28

  What is being done on state level. In 2017, the Russian Federation approved the "Development Strategy information society in Russian Federation for 2017 - 2030", within the framework of which the program "Digital Economy" is being implemented. One of the activities of this program is the transition to paperless interaction between workers and employers and should appear the legislative framework, which allows you to maintain personnel documents in in electronic format. The Ministry of Labor of Russia, in order to introduce electronic interaction between an employee and an employer, launched an experiment to convert documents and information about an employee on labor relations into electronic form. 2 803
May 22, 2018

• 10:47

  The technological revolution has significantly affected the traditional range of services of audit and consulting companies. What clients are interested in now, what risks and threats stand in the way of the development of any modern business, and how blockchain technology can make audit a continuously functioning process, said Alexander Ivlev, EY Managing Partner for Russia. 3 577
April 10, 2018

• 14:46

  The relevance of electronic and paper workflow: compare and draw conclusions. Is it possible to provide long-term storage of electronic documents? Automatic document management systems. Development of regulations for the electronic archive. Terms of destruction of documents: what, when and how? 3 722
February 13, 2018

• 13:34

  Article 252 of the Tax Code of the Russian Federation (which is also relevant for the "simplifiers") states that the expenses taken into account for tax purposes must be confirmed by documents drawn up in accordance with the legislation of the Russian Federation. tax code there is no specific list of documents that confirm the expenses incurred by the taxpayer. Therefore, confirmation of the data tax accounting are primary documents that meet the requirements of accounting legislation (the Ministry of Finance drew attention to this nuance in letters dated 06/22/2016 No. In other words, the "primary" in addition to the main function - accounting and registration of the facts of economic life - plays an important role in tax accounting. Despite the fact that the design problem primary documents a lot of materials are devoted (including in our magazine), questions always arise on this topic. We will give answers to some of them today, taking into account the clarifications of the official bodies. 9 306
January 30, 2018

• 11:47

  You are mistaken if you do not trust electronic documents. Documents transferred using electronic document management systems have legal significance. It is provided by a qualified electronic signature (QES), the certificate of which is issued by any accredited EDF operator. – There are many operators on the market. The most important selection principles: work experience, the provision of a large number of services, a large client base. Electronic documents signed by the CEP are recognized as equivalent to paper documents and are accepted by the Federal Tax Service and the courts as originals. The EDI process itself is regulated by the laws of the Russian Federation and orders of the Ministry of Finance and the Federal Tax Service. 1 1 996
October 23, 2017

• 11:45

  The article is devoted to a brief description of the Complete (Unified) Dictionary-Reference of the Russian Language and its political and ideological significance. The necessity of creating a small team of linguists and programmers with state support for its further development is emphasized. 1 3 361
October 18, 2016

• 14:52

  The Ministry of Finance believes that new technologies will leave accountants without work - under what conditions will the profession leave the market. 9 330
August 04, 2016

• 10:50

  Quite often, when ordering the development of an industry or specialized software solution, the client can only suspect what result he will get in the end. After all, IT is something intangible. It is possible to assess whether a solution is at least to some extent successful only by the results of its development and implementation. What is the reason why custom developments or ready-made computer programs do not meet the expectations of customers? What can be difficult in the direction of creating an IT project? Let's try to find answers to these questions. 3 494
January 14, 2016

• 11:32

  The transition to electronic document management raises questions from taxpayers (we have already addressed this topic). Today we will try to answer some of them, including questions related to the use of certain formats of electronic documents. 3 017
November 18, 2015

• 11:40

  On the new procedure for reporting via the Internet. From August 25, 2015, a new procedure for sending documents used tax authorities when exercising their powers in relations regulated by the legislation on taxes and fees, in electronic form, approved by order of the Federal Tax Service of Russia dated April 15, 2015 No. ММВ-7-2 / [email protected](hereinafter referred to as the Order). New order provides for an updated list of documents sent by tax authorities to taxpayers in electronic form. 21 903
October 16, 2015

• 11:33

  Document flow is actively moving into the virtual sphere. More and more documents of the organization are compiled electronically. Do they need to be printed out, for example, at the end of the reporting (tax) period, or can they be left in electronic form? 1 961
October 02, 2015

• 10:52

  We have repeatedly discussed the advantages of electronic circulation. This includes significant savings on consumables, postage, and the absence of the need to purchase some office equipment and its regular maintenance. In addition, EDI helps to save time and relieve employees from paperwork. But for all the profitability, the electronic document management system has already acquired several myths that have nothing to do with reality. Most of these modern myths are arguments "against" the transition to EDI. Let's take a look at the most popular ones. 1 2 475
September 15, 2015

• 12:50

  See what a variety: electronic reporting, marketplaces, EDI, electronic document exchange services, state portals etc. The market offers dozens of electronic document management (EDF) services, each of which has its own history and purpose. 2 239
August 26, 2015

• 13:18

  The main goal of the article is to understand when and in what form small and medium-sized companies need enterprise content management solutions. 1 2 092
July 16, 2015

• 14:51

  The number of organizations that have decided to convert document management into electronic form is increasing year by year. At the same time, large businesses show the greatest interest in the transition to EDI, because it is they who most of all feel the need to optimize their internal and external processes. We can say that today the second wave of development has swept the exchange of electronic documents. Subscribers who connected to EDI operators were among the first to actively connect counterparties. New users are not literate enough in matters electronic exchange. In this regard, we have a desire to shed light on a series of key concepts and provisions in the framework of electronic interaction, plus add information that would be useful to readers. 1 2 154
July 14, 2015

• 11:27

  In business circles, one can increasingly hear talk that it has become possible to use electronic documents in courts. And this is normal, given the frequency with which accounting documents "participate" in litigation. 1 604
June 30, 2015

• 11:39

  Some taxpayers already keep records, including accounting and tax records, in electronic form. And although no one can completely abandon paper primary documents today, more and more documents are being processed electronically. Yes, and interaction with the tax authorities in this way saves a lot of time and effort. Read this article about the preparation of primary accounting documents in electronic form, as well as about the problems of interaction with the tax authorities. 3 690
April 29, 2015

• 10:33

  The development of the Internet and software over the past 10 years has led to a rather extensive and serious process - the transition to electronic document management. By itself, this process is still far from complete: there are too many nuances that need to be taken into account in order for the movement of documents to be stable and uninterrupted, the mechanisms for monitoring and creating unified databases have not been fully thought out. But all these are working moments, which, at the current pace of virtualization, financial system will inevitably come to a common denominator. 2 306

AT modern conditions there is a prospect of improving the organization of the accounting process at any production and non-production enterprise. This is due to the widespread use of computer technology and computerization. accounting.

Accounting is a continuous process that needs constant monitoring. The introduction of special accounting and analytical programs makes it possible to carry out error-free calculations based on primary documents and show the impact of internal and external factors on the state of the enterprise.

However, the problem of computerization at small enterprises, budgetary and non-profit organizations (especially in rural areas) remains unresolved due to insufficient funding from the state or the unprofitability of these enterprises. Such businesses continue to use the traditional manual or semi-automated form of accounting.

In such conditions, the enterprise will not be able to keep records systematically and smoothly. Partial automation does not allow to correctly consolidate and systematize accounting data and, moreover, to fully reflect them in a single database.

The use of computer technology makes significant changes in the organization of accounting. These changes are related to the need to increase the speed of providing financial information about the enterprise (reporting), the possibility of prompt data transfer to higher authorities.

The technological process of properly organized accounting can be divided into three stages.

The first stage is the collection, registration and processing of primary information.

At the second stage, credential data arrays are formed.

The third stage ensures the receipt of performance results and indicators for the reporting period.

Computerization introduces significant changes in the organization of documentation, i.e. primary information is received electronically. This greatly simplifies the work of the accounting service and prevents the occurrence of errors that often occur in the process of doing accounting work manually, especially for a young specialist - an accountant with little experience. Also, the head of the organization should allocate separate funding for the repair of equipment, in the event that it is necessary to change the samsung display, purchase more functional components or update the software.

This means that it is necessary to look for ways to solve the problem of computerization of all, without exception, enterprises that have an accounting service headed by a chief accountant. One of the ways can be a gradual computerization of accounting at the enterprise within 1-3 years.

First, individual sections are computerized. Automation by sections involves the process of automating individual production or management departments of an enterprise, united according to a functional basis. For example, the area of ​​packaging and labeling, accounting. Later, there is automation in areas, which provides for the automation of certain areas of the enterprise, such as: supply, production, sales. Then there is a full automation of the enterprise.

For budgetary enterprises and non-profit organizations, the process of computerization of accounting is somewhat different.

First, you must first approve the estimate for the next year and include in the costs all the costs of implementing accounting programs.

As for small enterprises, private entrepreneurs, they are more interested in computerizing their activities in a short time in order to expand their activities, since it is more convenient for large suppliers and sales organizations to cooperate with such entities.

So, the computerization of accounting in modern conditions is an integral part of the successful functioning of any enterprise and the expansion of its activities in the future.

Thus, the efficiency of accounting is higher when using modern information systems and technologies.

Source data.

Introduction

Large and qualitative changes in the organization of accounting and management are made by the use of modern computers and those created on their basis. automated systems production management. The use of a computer makes it possible to significantly improve the control functions, the reliability and efficiency of accounting, the use of its data for production management, and opens up wide opportunities for the comprehensive mechanization and automation of all planning and economic calculations.

Automated information systems include systems that perform the function of collecting, transmitting, processing, accumulating, storing, protecting and distributing information in an automated mode, for example, information and reference management systems, enterprise automation systems, etc.

1C: Enterprise is a universal system for automating the activities of an enterprise. Due to its versatility, the 1C: Enterprise system can be used to automate a wide variety of areas economic activity enterprises: accounting for commodity and material assets, mutual settlements with counterparties, calculation, wages, calculation of depreciation of fixed assets, accounting for any sections, etc.

The main directions of computerization of accounting

Computer accounting systems (CSBU) have gone through a long historical path of formation and development. They changed in parallel with changes in information technology, software and hardware for information processing, development methods and tools, and the concept of building an IS.

An analysis of various KSBUs showed that there are standard approaches to automating the accounting of business transactions:

Direct entry of accounting data into the register (journal, book) of business transactions in the form of separate entries using machine directories.

Checking the correctness of input accounting entries using a pre-prepared list of "correct postings".

Filtering the list of accounting entries in the accounting register in order to select, edit, copy them.

Creation of standard business transactions containing accounting entry templates that are open for customization. Maintaining a register (journal) of business transactions formed on the basis of a typical transaction. Automatic filling of the register of accounting entries, calculation of the amount of entries.

Working with typical primary documents, creating a register (magazine) of documents. Unlike standard operations, primary documents based on standard forms can be drawn up before a business transaction is completed. After the fact of its commission, the “posting” of the document is performed. Electronic document management is used for the accounting functions of the management system.

In KSBU programs that use standard operations and posting templates for these operations, the composition of standard operations is changed (adding, deleting), posting templates are modified and the algorithms for generating the amounts of accounting entries are adjusted, namely:

Setting up correspondence of accounting entries to the working chart of accounts.

Linking additional transaction details with directories of analytical accounts.

Formation of standard comment texts for accounting entries.

If KAS maintains currency accounting, the posting template contains the details of the currency type code, exchange rate, on the basis of which the currency amount of the transaction and business transaction is calculated. At the same time, the KSBU should maintain an international directory of types of currencies, exchange rates. In some systems, the possibility of independent maintenance of exchange rates in the directory of exchange rates and executed documents or business transactions is provided. In the first case, the recalculation of transaction amounts is automated when the exchange rate changes, in the second, manual editing mode is performed.

The modern level of development of computer technology has made it possible to process primary documents, accounting data, maintain accounts, and generate reports using a computer.

Computerization is possible for all levels of accounting:

• collection and registration of primary information (accounting for finished products, raw materials and materials in warehouses, working hours and absences of employees);
• maintaining accounting registers of business transactions;
• organization of accounting for enterprise calculations, accounting for production costs and calculating the cost of products (works, services);
• · Calculation and printing (transfer to paper) of reporting forms.

Computer accounting systems allow you to quickly generate information on various aspects financial condition enterprise, necessary for management to make current decisions on enterprise management.

Comprehensive accounting automation that provides complete processing of all accounting information, primary economic analysis of individual indicators, effective planning of upcoming tax payments, increases the information capabilities of the enterprise.

In addition, accounting with the help of computer systems provides an opportunity to save one of the most important resources - the time that the company can use to make decisions, for a more in-depth analysis. economic activity your enterprise, planning and forecasting.

Choose from a variety of software products offered today on Russian market should be determined by the goals that are set for the automation of accounting.

A large number of specialized firms are engaged in the development and creation of computer accounting automation systems.

The software tools offered on the market can be divided into three large groups according to their functions:

• programs that implement the functions of financial (synthetic) accounting and formation financial reporting;
• programs that comprehensively implement the functions of financial and management accounting in a small enterprise;
• programs that implement the functions of individual sections of accounting, mainly managerial (accounting for fixed assets, accounting for wages, accounting material assets etc.) for medium and large enterprises.

The first two groups of programs are designed for small businesses, which are characterized by a small amount of accounting work.

At these enterprises, the bulk of the work falls on financial accounting (for maintaining accounting accounts and reporting), and for management accounting (accounting for production costs takes less time).

This makes it possible to simplify the part of the program related to management accounting.

Among this group, the most common are such application packages as:

"Finance without problems" (firm "Hakert-design", Mariupol);

"Mini-Accounting" (firm "1C", Moscow);

"Accounting for a small business" (firm "For", Moscow).

The second group of programs allows you to cover a much larger range of functions and essentially create a fully automated accounting.

The packages in this group include:

"Electronic accounting" (firm "INFIN", Moscow);

FinECO (JSC AVER, Moscow);

"Integrated Planning, Economic and Accounting System" (company "Kom-Teh +", Moscow);

"Accounting without problems" (ASVP, Moscow).

The programs of the first group allow you to calculate and print the chess balance sheet, turnover statements of accounts, the balance sheet of the enterprise and its appendices. It is also possible to generate certificates of arbitrary structure using the built-in report generator.

A characteristic representative of the second group of software tools is the program "Accounting without problems", which consists of two modules "Managerial Accounting" and "Consolidated Analytical and Synthetic Accounting and Reporting".

Another direction in the use of computer technology in accounting activities is the use to automate the initial stage of accounting - primary accounting. Here, computers are used to automate labor in warehouses of material assets and finished products, while accounting for output and wages in the divisions of the enterprise.

This allows the original information without paper media transfer for further processing, improves the quality of accounting and its efficiency.

Computers can be successfully used to read bar codes when organizing primary accounting in stores, warehouses, etc.

However, full automation of this stage of accounting is possible provided that the enterprise sells imported goods or uses imported materials and components, since in Russia manufacturers of goods practically do not use bar codes for their products.

The most common program in Russia is "1C". This program contains all the necessary tools for automating the accounting of an enterprise, provides the completeness of functions and the required level of accounting detail for each section.

The program building system allows several users (accounting employees) to access general information in real time, that is, new or changed data from one of the workstations can be immediately used by all employees working on other computers on the same network.

The program supports the division of accounting into accounting sections that has developed at the enterprise, makes it possible to exchange data between individual sections, ensures the coordinated work of accountants, has the means of flexible configuration of input and output documents, automates the procedures for generating postings and performing calculations based on the use of typical business transactions.

For enterprises where accounting is maintained by one or two accountants, there is a single-user (non-network) version of the 1 C program.

In terms of its capabilities and set of functions, it is not inferior to the network version, but it works on one computer. Single-user "1 C" has a relatively low cost and is easy to operate.

At enterprises with large volumes of production and sales, accounting is inevitably divided into accounting sections, each of which employs one or more employees.

On each of the plots are stored general principles accounting policy selected by the enterprise and at the same time, specific functions for this area are performed: accounting for cash transactions, accounting for fixed assets, accounting for settlements with suppliers, accounting for settlements wages etc.

"1C" allows you to carry out any configuration of accounting areas and any distribution of accounts by areas.

The basic delivery of the system is configured for the following sections:

• · cash,
• suppliers,
• buyers,
• Debtors and creditors
• Finished products and goods
• · expenses,
• fixed assets,
• Settlement and financial operations,
• reporting

If necessary, you can reconfigure the system by changing this composition of areas.

The information integrity of the system is determined by a single classification system and updating the regulatory and reference base, as well as the presence of postings common to two different sites.

In accordance with the principle of double entry, every business transaction affects two or more accounts, which may belong to different sites.

Therefore, entering data in one section causes the appearance of a corresponding entry in the accounts of adjacent sections. Each workplace reflects only that part of the information that is relevant to the work of this accountant, determined by his access rights.

Access rights are set by the chief accountant.

There are three access levels in the system:

• Possibility to enter data
• Possibility to correct data
• Ability to view data

Additionally, a password system is used to restrict access. Thanks to this system, persons with different access rights can work on one computer-workstation.

When entering the characteristics of a business transaction, the balances and turnovers are recalculated only for the account that belongs to this section. The entry on the offsetting account will be deferred until confirmed by the accountant of the division to which the offsetting account relates.

The accountant of the adjacent section can either confirm or refute the entry entered in another section.

Postings entered in one section, but rejected or postponed in another are called disputable. The accountant responsible for the consolidated accounting can get them complete list to resolve the dispute. The balance of the enterprise is formed only after confirmation of all postings.

The division of labor and the specialization of jobs allow accountants to perform work in their areas more efficiently and effectively, but at the same time create problems for their interaction, since it is impossible to ensure complete autonomy of work.

Organizational and economic statement of the problem Fixed assets (OS) are a set of tangible objects and values ​​that operate in an unchanged natural form for a long period. These are the means that create the material and technical basis and conditions for the production and economic activities of the enterprise. Fixed assets are divided into production and non-production. Production fixed assets (funds) include buildings, structures, equipment, machines, vehicles and other objects operating in the field of material production. While retaining their original natural form, they transfer their value to the products manufactured, work performed or services rendered in parts in the amount of accrued depreciation (wear and tear). Non-productive fixed assets (funds) include fixed assets operating in non-productive sectors (housing and communal services, cultural institutions, health care, etc.). In accounting practice, fixed assets include items whose service life is more than a year. Fixed assets include agricultural machinery and implements, adult working and productive livestock. In terms of composition, depending on the purpose of use and the functions performed, fixed assets are taken into account in the following groups and subgroups. I. Buildings (buildings of workshops, administrative buildings, residential buildings and other objects of economic and social purposes). An inventory object in this group is each separate building, extensions that have independent significance (warehouses, garages, etc.). II. Structures ( car roads, bridges, reservoirs, etc.), together representing engineering and construction objects. Each individual structure is considered an inventory object. III. Transmission devices (power lines, heating networks, gas networks, etc.) - a set of objects intended for the transmission of electrical, thermal and mechanical energy. IV. Machinery and equipment: a) power machines and equipment (internal combustion engines, power transformers, etc.); b) working machines and equipment (machines, devices, units, etc.); c) measuring and regulating instruments and devices (scales, dispensers, microscopes, etc.); d) computer technology; e) other machines and equipment (fire engines, etc.) - machines and devices that are not included in the above groups. v. Vehicles designed to move people and transport goods. VI. Tool. VII. Production equipment and accessories (workbenches, tanks, etc.). VIII. Household inventory. IX. Working and productive livestock. X. Perennial plantings. Inventory objects of perennial plantations are individual gardens, forest belts, regardless of their number, age and species. XI. Other fixed assets (library funds, etc.). The classification of fixed assets is taken into account when creating directories for the database. Fixed assets are valued at their original, restored (market) and residual value. The initial cost recorded in accounting is the amount of costs for the acquisition or construction of objects. She is relatively constant. The book value of fixed assets, which is reflected in the reporting and balance sheet. During operation, OS wear out. If depreciation is deducted from the book value of fixed assets, we get the estimated value of the residual value of fixed assets. Cost depreciation is compensated by accumulating funds by including depreciation charges in the cost of production. The amount of depreciation deductions depends on the book value of the fixed asset and the depreciation rate. Depreciation (depreciation) is charged monthly for newly registered fixed assets starting from the 1st day of the month following the month of receipt. For decommissioned objects, depreciation is terminated from the 1st day of the month following the month of decommissioning. Accounting for the receipt of fixed assets is carried out in the context of classification groups, inventory items, divisions and financially responsible persons. Upon receipt of fixed assets in operation, an act of acceptance and transfer is drawn up, in which all the listed details and correspondence of accounts are affixed. The act of acceptance and transfer of the fixed assets is drawn up for each object separately. Each OS object accepted for accounting is assigned an inventory number. It is impossible to assign inventory numbers of retired objects to newly received fixed assets. The movement of fixed assets from one unit to another draws up an invoice for internal movement. Accounting for the presence and movement of fixed assets is kept on the active balance account 01 "Fixed assets" (Fig. 3.6) Account structure
Rice. 3.6 Correspondence scheme of account 01 "Fixed assets" Account 01 "Fixed assets" is intended for summarizing information about the presence and movement of fixed assets of the organization that are in operation, stock, mothballed, leased, trust management. Account 01 “Fixed assets” has two sub-accounts: sub-account 01.1 “Fixed assets in the organization” is designed to summarize the presence and movement of fixed assets of the organization that are in operation, stock, mothballed, leased, trusted until the moment of their disposal. · sub-account 01.2 "Retirement of fixed assets" is designed to account for the disposal of fixed assets (sales, write-offs, partial liquidation, transfers free of charge, etc.). To reflect transactions this account the following documents can be used: 1. OS commissioning. 2. Decommissioning of OS. 3. Preparation for OS transfer. 4. OS transfer. Fixed Asset Accounting Technology Fixed assets are accepted for accounting on account 01 “Fixed Assets” at their original cost. An object of fixed assets owned by two or more organizations is reflected by each organization on account 01 “Fixed assets” in the corresponding share. Acceptance of fixed assets for accounting, as well as a change in their initial cost through completion, additional equipment and reconstruction is reflected in the debit of account 01 “Fixed assets” in correspondence with account 08 “Investments in non-current assets”. The change in the initial cost during the revaluation of the relevant objects is reflected in account 01 "Fixed assets" in correspondence with account 83 "Additional capital". To account for the disposal of fixed assets (sales, write-offs, liquidations, etc.) to account 01 "Fixed assets", there is a sub-account "Disposal of fixed assets". The cost of the retiring object is transferred to the debit of this sub-account, and the amount of accumulated depreciation is transferred to the credit. At the end of the disposal procedure, the residual value of the object is debited from account 01 "Fixed assets" to account 91 "Other income and expenses". Commissioning of the fixed asset. The commissioning of the fixed asset is carried out on the basis of the act of commissioning. The cost at which the fixed asset is taken into account is the sum of both the cost of acquiring fixed assets and the cost of additional work, delivery services, reloading - unloading, installation, etc. All these amounts are included in the volume of costs for the acquisition or production of non-current assets and are accounted for on special account 08 "Investments in non-current assets". In this regard, when putting the fixed asset into operation, it is necessary to take into account all the costs incurred for them, accumulated on account 08. Therefore, in the computer implementation, a control element (button, switch) is provided for automatically calculating the initial cost of the fixed asset, which is the amount of posting. This document generates one posting debit 01.1 “Fixed assets in the organization”, credit sub-account of account 08 “Investments in non-current assets”; Write-off of the main asset. The decommissioning of fixed assets is carried out by the “Act for decommissioning of fixed assets”. To write off a fixed asset, it is necessary to determine an item of other expenses and income, for which the residual value of fixed assets will be written off to account 91 “Other income and expenses”. Types of other income and expenses can be as follows: income and expenses on assets transferred for use; Receipt and expenses on granted rights for intangible assets; income and expenses from participation in authorized capital; profit from joint activities; income and expenses from the disposal of fixed assets and other assets; interest receivable; · Percentage to be paid; service charges credit institutions; Other operating income and expenses; fines, penalties, forfeits for violation of the terms of the contract; assets received free of charge; Receipt in compensation for losses; Compensation by the organization for losses caused; profit and loss of previous years; · written-off accounts payable and depositor's debts; decommissioned accounts receivable; · exchange differences; revaluation or devaluation of assets; Other non-operating income and expenses. In a computer implementation, automatic calculation of the book value and accrued depreciation is provided. When writing off a fixed asset, four entries are generated: · depreciation is charged for the month in which the asset is written off; the total amount of depreciation accumulated during the use of the OS is written off; · writes off to the debit of account 01.2 "Retirement of fixed assets" the cost of the fixed asset from the credit of account 01, sub-account 01.1; the residual value is written off to the debit of account 91 “Other expenses and incomes” sub-account 91.2 “Other expenses”, on which financial results from the disposal of fixed assets; In the event of a fixed asset write-off due to an emergency, in the fourth entry, account 99 “Profit and Loss” is set as debit, and the value “Extraordinary expenses” is set as an analytic. Preparation for the transfer of fixed assets. The purpose of this document is to form the residual value of the fixed asset on sub-account 01.2 "Disposal of fixed assets". When posting a document, postings are generated (see write-off of fixed assets). Transfer of fixed assets. This document is used when selling fixed assets, transferring them as a contribution to authorized capital or free transfer. It must be remembered that if there was no preparation for the transfer of fixed assets, then the first three entries should be formed as when posting the document “Preparing for the transfer of fixed assets”. Consider the formation of the remaining postings, depending on the reasons for the disposal: OS sale. If the reason for the disposal of a fixed asset is the sale of fixed assets, then it is necessary to indicate the contract in accordance with which the sale takes place. When posting the document, the following postings are generated: 1. Write-off of the residual value to the debit of account 91, subaccount 91.2 from account 01, subaccount 01.2. 2. Sale in debit account 62.1 and credit account 91.1. Free transfer It will be necessary to indicate only the item of other income and expenses. As a result, the same postings will be generated as above, with the exception of the second one, because in this case there is no profit. Contribution to the authorized capital When choosing this item of other expenses and income, the recipient and the estimated value are considered (compare with the previous details). Postings are formed as in the first case, except for the second. Instead of accounting for revenue, a posting will be formed to record the estimated value of the transferred fixed assets: debit 58.1, credit 91.1. Transfer under a simple partnership agreement The same as in the previous case, only the contract field is activated additionally. Postings are practically the same, only account 58.4 is used instead of account 58.1. Transfer to trust management There is no account 91 in the generated transactions; instead, account 79 is indicated, subaccount 79.3 “Settlements under the contract trust management property." Programs designed to process information on accounting for fixed assets have much in common in the technology of processing data on accounting for fixed assets. Consider the technology for processing fixed asset accounting information using the example of 1C: Enterprise. The receipt of fixed assets is carried out using the document "Receipt of fixed assets" (Fig. 3.7).
Rice. 3.7 Dialog form of the document "Receipt of fixed assets" Commissioning of the fixed asset is carried out using the document "Commissioning act" (Fig. 3.8).
Rice. 3.8 Dialog form of the document “Factory commissioning act” The transfer of a fixed asset within an enterprise or organization is carried out by the document “Movement of fixed assets” (Fig. 3.9).
Rice. 3.9 Dialog form of the document "Movement of fixed asset"
Rice. 3.10 Dialog form of the document "Act of transfer of fixed assets" The main task of the document "Preparation for the transfer of fixed assets" is the formation of the residual value of the fixed asset (Fig. 3.11).
Rice. 3.11 Dialog form of the document “Preparing for the transfer of a fixed asset” To write off a fixed asset, use the document “Act for writing off a fixed asset” (Fig. 3.12).
Rice. 3.12 The dialog form of the document “Act on writing off fixed assets” In view of the fact that the initial cost of a fixed asset consists of all investments associated with the acquisition of a fixed asset, its additional equipment or reconstruction, the document “Act on the provision of services by a third party” is provided for this (Fig. 3.13).
Rice. 3.13 Dialogue form of the document "Act on the provision of services by a third party