OZ 1 budget sample fill. Primary documens of fixed assets (state budget)

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Sviridenko Alla, tax expert, [Email Protected]

December, 2016 / No. 51

https: //sight/journals/buh911/2016/december/issue-51/article-21731.html Copy

Most recently, the Ministry of Finance approved new forms of primary documents to account for fixed assets for the subjects of the public sector. We are talking about order No. 818 *, which entered into force on 04.11.2016. They are approved: typical forms of accounting and write-off of fixed assets to the subjects of the public sector; The procedure for compiling standard forms of accounting and write-off of fixed assets to the subjects of the state sector (hereinafter referred to as Order No. 818). What does this mean for advice enterprises?

primary documents accounting

New forms: Missile or not?

Hurry to delight: new forms of primary documents are required to use only for the subjects of the state sector (p. 1 section. І About number 818). And this means that the trade enterprises from 04.11.2016 are not obliged to switch to a new primary tools for fixed assets.

Using new forms of primary approved order No. 818. ;

In independently developed forms that contain all the required details of primary documents or typical forms ().

In conclusion I would like to say that the choice of accounting forms, of course, is yours. However, in our opinion, typical forms approved order No. 352. Back in 1995, today seriously outdated. In turn, new forms of order No. 818. Quite comfortable, do not contain unnecessary details, but at the same time they are not very different from usually typical forms.

The unified form of OS-1 "Act on the reception-transmission of the object of fixed assets (except for buildings, structures)" approved by the decision of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7. You can download the form of this form on our website.

Application OS-1 form

Os-1 Transmission Reception Act Designed for registration:

• inclusion of objects in fixed assets and accounting for their commissioning;
• oS disposal when they are transferred to another organization (selling, me, etc.).

The exceptions are cases where the reception-transmission of objects and their commissioning should be issued in accordance with the current legislation in a special order.

The act of receiving the transfer of the object of fixed assets - how many copies make up?

If the reception is received by the mainstater between its former owner and the new owner, the act is drawn up in 2 copies: one - for the transmitting side, the other for the host. At the same time, its organization-serve is.

Both copies are approved by the leaders of the recipient organization and the survey organization. The act is also attached and technical documentation related to the OS object.

When buying a new OS, which for the seller is a commodity, or when entering an object that the organization has created itself, only 1 copy of the act is drawn up.

Filling sample - OS 1 form and its features

OS 1 - Filling Sample You will find a little below, compiled on 3 pages. Before using the filling sample - the form of OS 1, it should be understood that such a document is started only for registration of a new fixed assessment. When selling fixed assets in a sample of filling OS 1 (act of acceptance) the receiving party, it is necessary to rewrite information about the conclusion of the Acceptance Commission in the appropriate graph.

The main feature for a sample of filling OS 1 The lessee is that the mark is acting that the incoming object is commissioned under the lease agreement. To note: in this contract, a condition should be spelled out that the main remedy is transmitted to the lessee to the balance sheet.

Due to the fact that after the adoption of a new account on accounting since 2013, the use of unified forms is not mandatory, each accountant may eventually edit the form of such a document. Correcting OS-1 Transmission Act, remember what graphs to display the required information.

Page 1 shows:

1. Sharps approval Act. When purchasing / creating a new OS, the act of approval of the act is not affixed by the certificate.

Important! The vulture of the unified form OS-1 (sample fill out to understand this) contains such props as a print location. At the same time, printing is not named among the mandatory details of the primary accounting document established by Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ "On Accounting". That is why in the event that the organization (acceptor or serve OS) officially refused to use the press (federal law of 06.04.2015 No. 82-FZ), it is not necessary to put out the impression. This confirms the letter of the Ministry of Finance of Russia from 06.08.2015 No. 03-01-10 / 45390.

1. Information about the organization - OS receiver.
2. Information about the survey organization. This props is filled if the object is transmitted as OS. The new and independently created objects is not required.
3. Accounting information, including the account of the object of object, the date of adoption / write-off of the object from accounting.
4. Information about the main means: name, appointment, model, brand, location, information about the manufacturer, inventory and factory number, depreciation number, etc.

The second page of the Act contains 3 partitions.

Section 1 is filled only by objects used as an OS based on the data of the survey organization. It contains information about the OS object on the transfer date, including the release date, commissioning, overhaul, the actual life, useful life, as well as information about the former depreciation owner and the residual value of the fixed assets.

Section 2 fills only the recipient's organization in one (its) instance. Here information is provided in the order of depreciation of the object: its initial value established by the new owner of useful life, as well as the method and rate of depreciation.

On the depreciation of the OS in accounting, see:

• "Formula and an example of a method of reduced residue depreciation";
• "How to apply the cumulative method of depreciation?"

Section 3 contains a brief individual characteristics of the object of fixed assets. It reflects all its fixtures and accessories, the content of precious metals is indicated (if available in the composition) and other characteristics of the object.

The third page of the document provides:

• data acceptance of the OS commission (corresponds or not the object of technical conditions, whether its refinement is required);
• signature competent persons: Members of the Acceptance Commission and those who have passed and those who adopted the object.

At the very end, accounting marks are affixed:

• the transmitting organization - that the disposal of the object is reflected in the inventory card (filled only when the OS transmission between the owners);
• the host party is about opening an inventory card or an appropriate entry in the inventory book.

How to fill out an act of receiving a building (facilities) in form N OS-1A is described in detail in the ready-made solution from the consultant. There you can familiarize yourself with the sample of the completed act.

OS-1 - Filling Sample for Download

On the act of receiving the transfer of fixed assets, see our website.

Act of equipment reception in the installation - OS-15 form

In some circumstances, enterprises have difficulties with drawing up an act on the received equipment that must be mounted. Despite the seeming similarity with the form described above, the OS-15 form is used here.

Upon receipt of the equipment for the installation purposes, it has its own: the first thing it goes to the warehouse, then mounted, and after testing the object is transferred to the category of fixed assets.

OS-15 form is drawn up when the equipment is mounted in the enterprise. Filling the form does not represent difficulties, since it contains a standard set of details, rows and graph. You can download the form of this form on our website.

Drawing up an act of acceptance and transmission occurs when the property ranging to fixed assets from the use of one company to another.

Files

Fixed assets - what it is

TO main funds Enterprises and organizations include any property, with which the company operates: equipment, machinery, equipment, materials, transport, devices, etc. Buildings and facilities are also essential means, smoothly as breeding cattle and some types of plants.

But those subjects or products that are in warehouses and are planned for further sales, as well as those that are in the stage of transportation, are not considered major means.

Task Act in the form of OS-1

The act is drawn up when transferring the object of fixed assets (one or several) from the organization to another enterprise, in order to implement the conditions of any treaty.

It does not matter who is the parties to the transaction: legal entities or individual entrepreneurs - the act must be formed regardless of this.

The creation of the act basically pursues one goal: to record the fact of transfer of fixed assets.

In addition, on the basis of this document in organizations, there is a formulation of transmitted commodity and material values \u200b\u200bfor accounting and commissioning of the property.

The act of acceptance and transfer of fixed assets is an application to the contract and in the future in the event of any disagreement, it may become evidence in court both from one and on the other hand.

Does it be necessary to create a commission

In the reception of fixed assets, both already mentioned above, two organizations are always involved. At the same time, in some cases, a whole commission is created for the procedure and registration of the act.

It usually happens when property (for example, equipment or instruments) has sophisticated technical characteristics. To identify that it is transmitted in proper quality, working condition and without any damage, defects and flaws, sometimes include third-party experts.

Highlights when filling out the form OS-1

The act refers to the primary documentation, which since 2013 canceled strict requirements. Therefore, today, enterprises and organizations have the full right to compile a document in arbitrary form, use the template approved within the firm or to fill out a previously mandatory standard unified form. The last option is convenient because it includes all the necessary information, it is not necessary to break the head over the structure and content of the document.

TO necessary information In the act refer:

• date and number of creation;
• props of enterprises;
• the name of the main means, as well as everything related to its quality and quantity.

If the recipient of the property has no complaints about the supplier, it is necessary to note, if such claims exist, they must be described in all details.

What to pay attention to the execution of the act

Information to the document can be made both on a computer (with the presence of an electronic form) and by hand (ballpoint handle, but not a pencil).

Important requirementwhich must be observed: the availability of signatures of managers of organizations or representatives acting on their behalf (the use of facsimile signatures is unacceptable).

With the help of stamped products, there is no rigorous need, since since 2016, legal entities have the right to apply the press and stamps in their work only with the condition that this rule is enshrined in their internal regulatory acts.

The document is created at least in duplicate (one for each of the parties of the transaction), but additional copies can be made if necessary.

How and how much time to store act

For all the rules, formed and enforced document must be stored with the contract. After his relevance to expires, it can be transferred to the archive of an enterprise, where he must be a period established by the legislation or internal regulatory frames of the company.

Sample of registration of the act of receiving fixed assets

Filling the first page of the act

1. Initially, a place is given a place for its approval by the heads of enterprises, between which the reception of fixed assets occurs, indicating their posts and the date of sight.
2. The following is the data on the recipient's organization: its full name, address, information about the current account and the bank in which it is open. Similarly, information about the company that transmits property is fitted in the form.
3. In the "Basis for compiling an Act" line, reference is given to the contract - its number and date of creation.
4. After that, two more dates are entered into the act: the adoption of the fixed assessment on accounting and his write-off. This includes the account number in which all actions with this property and its inventory, factory, depreciation number occur.
5. At the end of the design of this part, the act is assigned the number, the date of its compilation is set, the name of the transmitted property is written, the place of its actual location at the time of reception, and the manufacturer.

All other information is made as needed.

Filling the second page of the act

The second page of the act includes three tables:

1. The first fits information about the status of the object of fixed assets at the time of reception: the date of release, commissioning, repair, the actual time of use, the amount of wear, the residual value and the cost of acquiring under the contract.
2. In the second table, information about the object is included on the date of adoption of accounting: the cost, the remaining time limit and the depreciation method.
3. The third table concerns some of the features of the property, including the presence of precious metals in it.

Filling out the decision of the Commission and the signature of the parties

The following part of the document fits the date, as well as the results of testing of the transmitted property and the conclusion of the Commission present during receiving-transmission.

If there are any applications to the document (for example, an expert opinion), this should be noted in a separate paragraph.

At the end of the act, all members of the receiving commission are signed, as well as managers and the main accountant enterprises.