Where is the inventory card in 1s 8.2. When printing an inventory card, a message is displayed that "Inventory card is not open"
“The card is not opened - the number is not set. The card will not fall into the inventory f. 0504033"
In accordance with the Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015:« TO Each inventory card must be assigned a number" . Not to be confused with the inventory number of the fixed asset object!
Starting from BGU version 1.0.45 the following changes have been made:
“The need to maintain an inventory card of the NFA object is indicated explicitly when the object is accepted for accounting. For objects capital investments and objects for which the inventory card is not open (the object is not accepted for accounting) printed form 0504031 (0504032) - is not formed, such objects are not included in the inventory of inventory cards (f. 0504033).
If the card is not assigned a number, it is considered not open.
Entries in the information register "Numbers of inventory cards" are formed when registering acceptance documents, if the requisite "Inventory card number" is filled in them, or when posting the document "Changing the data of fixed assets, intangible assets, intangible assets" (click on the picture to enlarge).
Now the program has an opportunity automatically number inventory cards. This can be done in the document "Acceptance for accounting of fixed assets and intangible assets".
To activate automatic numbering, need to open"" (menu Institution - Accounting policy - fixed assets, intangible assets, intangible assets):
There is also the possibility set number template inventory cards, specifying in the template required parameters to generate an inventory card number.
The inventory card number may include an account code, IFO, KFO, KPS, and a few more details to choose from. In our example, we will not set the numbering according to the template.
Before setting automatic numbering of inventory cards, recommended to check whether all inventory cards in the accounting are numbered and whether these numbers are correct.
To do this, use the processing "Inventory card numbers management". It can also be accessed from "Accounting Policy":
This processing can also be opened from "Menu - Fixed assets,NMA, NPA - Working with registers of information on OS - Managing the numbers of inventory cards ":
This processing is intended for group entry of inventory card numbers.
This helper allows you to:
- edit existing inventory card numbers (change number length, renumber inventory cards automatically)
- number inventory cards for fixed assets accepted for accounting, for which the numbers of inventory cards are not specified. Let's check first whether there are numbered inventory cards in the database and whether the assigned numbers are correct. For this form a list by specifying the required parameters:The numbers are correct, all of the same length, that is, the number of characters in the inventory card number is the same for all fixed assets.
Let me clarify one point: selection in the fixed assets list is formed by balance and off-balance accounts.
According to paragraph 54 of the Order of the Ministry of Finance No. 157N:
“Analytical accounting of fixed assets is carried out on inventory cards opened for the corresponding objects or a group of fixed assets,with the exception of objects of the library fund and objects of movable property worth up to 3000 rubles inclusive
, in the context of material responsible persons and types of property.
Analytical accounting on off-balance accounts for fixed assets worth up to 3,000 rubles. conducted in the "Card of quantitative and sum accounting material assets"- paragraph 374 of the Order of the Ministry of Finance No. 157N".
However, the organization may prescribe in accounting policy that accounting on off-balance accounts is also conducted in the context of inventory numbers and numbers of inventory cards. Therefore, in the 1C program Implemented the ability to assign inventory numbers such an OS and the ability to number inventory cards.
If there are no such clarifications in the accounting policy, then inventory cards are not maintained for fixed assets on the balance sheet and, accordingly, are not numbered, inventory numbers are not assigned to such objects.
Then we will see if there are inventory cards without numbers in the accounting. There is one fixed asset in the list that does not have an inventory card number. Let's number the card:Choose: "Number automatically"
Through way
From the last number of the inventory card of the selected institution
Click: "Number"
The inventory card was assigned the next number 0023 in order.
We'll see, as in the document "Acceptance of fixed assets and intangible assets" automatic numbering of inventory cards is implemented.
The ability to automatically number NFA inventory cards in the 1C: Accounting program (BGU 1.0) has been added in the following documents:
Acceptance for accounting of fixed assets and intangible assets;
Free receipt of fixed assets and intangible assets;
Posting fixed assets (IA) to account 101 (102);
Translation finished products in the OS;
Acceptance for accounting of legal acts;
Free receipt of NPA;
The receipt of property of the treasury.
Hope, that the material in this article will be useful to you and you can choose and apply these settings in your work with the 1C program.
What other difficulties do you face when working with software products 1C? Share in the comments!
The inventory book must be kept in one copy.
How to create an inventory book in 1C 8.3
In 1C 8.3 with OSNO and USN You can find the inventory card as follows: on the sections panel, select the OS and NMA section, then select the Reports subsection and go to the Inventory book report (OS-6 b):
Open the selected report, click the Generate button:
A sample of filling out an inventory book in the form of No. OS-6 b in 1C 8.3:
Sections of the Inventory Book, which reflect:
- Name of OS object;
- His inventory number;
- Date of ;
- Booking date. accounting;
- Structural subdivision;
- Responsible person;
- The initial cost of the OS;
- Term beneficial use OS;
- Amount of accrued depreciation:
- Residual value of fixed assets;
- OS revaluation;
- Internal relocation, disposal, decommissioning of fixed assets:
Full instructions on how to correctly fill out and draw up the Inventory Book in 1C 8.3 can be found in the same report. To do this, use the More button. When this button is pressed, an additional menu opens with functions, when selected, you can add, change the report plate itself in order to make it convenient to work with it.
So, select the Help function:
We open it and get instructions for creating an inventory book:
There are two ways to create an inventory book in 1C 8.3. To do this, open the Select settings button on the report panel:
Select a specific department:
Indicate the person who is financially responsible for this unit for the safety of the fixed assets:
Forming an inventory book desired period(month, quarter, year):
There is another possibility of filling out the inventory book in 1C 8.3 - choosing the person who is responsible for the information in this book:
All personal data of a person (full name), personnel number are recorded on title page inventory book:
In order not to perform the Select settings function each time, there is a function in this report - Save settings. Select the desired setting and click Save to fix desired setting in 1C 8.3:
You can study the features of reflecting operations for accounting for fixed assets in 1C 8.3 (basic documents, accounting accounts, cost formation and depreciation in accounting records and accounting records) on the module.
When the fixed asset is put into operation, an inventory number must be assigned. What are the nuances, see our video tutorial:
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Accounting for fixed assets owned by the company and moving within it structural divisions, must be maintained by issuing a special inventory card.
In accounting, such a card must be entered in one copy, and depending on the number of objects or the type of the enterprise itself, only the form in which it must be drawn up changes.
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At the same time, the current legislation in this matter regularly undergoes various changes, and therefore many people do not know how a fixed asset accounting card should be drawn up in 2019 and what its main features are.
Terms and purpose of the document
All issues that are relevant to the management are extremely accurately reflected in current legislation, but in order to correctly understand and interpret the various norms, it is worth considering the basic requirements that they use:
fixed assets | The main objects that are used directly during the manufacture of products or the gradual receipt of income by the company, while maintaining their natural form. |
Primary accounting documentation | List of papers reflecting information on various banking operations. Such documents are drawn up immediately at the time of the transaction or any business transaction. |
The procedure for reflecting data on financial activities companies in special tables. | |
tax accounting | The procedure for reflecting data on the financial activities of the company, on the basis of which the amounts of transfers to the budget are calculated. |
The gradual transfer of the value of fixed assets to production processes, which is reflected in the relevant reports using an inventory card. |
By itself, maintaining an inventory card allows you to solve a fairly large number of tasks, including:
- simplify the procedure for analyzing data on fixed assets;
- generate statistical data as quickly as possible;
- organize information.
During various inspections, employees tax authorities they always pay special attention to these particular cards, so the algorithm for filling them out should be studied by authorized employees of the company in as much detail as possible, since if there are errors, a large fine can be imposed on the organization.
Mandatory moments
The registration of an inventory card is subject to certain rules that any authorized person should know, and in particular, this applies not only to the procedure for registration, but also to the content of this document.
Main information in the content
In the OS-6 form, it is necessary to enter data on:
- receipts of fixed assets;
- movements between internal structural divisions;
- repair work;
- modernization or reconstruction of fixed assets;
- revaluation procedures;
- write-off or disposal.
An example of OS-6 form
In the header of the document, you must indicate the full name of the organization, the fixed asset, its location, as well as codes for OKUD, OKOF, and serial number. In addition, the date of acceptance of the fixed assets and their deregistration is also indicated.
The main part of the document includes seven sections-tables, and at the time of acceptance of the object for accounting, the following sections are filled in it:
All other sections should be drawn up already at the time of the direct operation of this facility, and they include the following data:
The completed form must be signed by the responsible person.
If the company has decided to retire fixed assets for one reason or another, then in this case, in accordance with the written-off act, a special mark must be made in the inventory card. At the same time, inventory cards for any retired objects must be kept for the period established by the head of the organization (at least five years).
It should be noted that even if the card was issued in in electronic format, after that it will be necessary to draw up a document in a written format at the time of carrying out certain operations or upon their completion, if this was not possible before.
How to fill out the fixed assets accounting card
It is worth noting several features that are typical for the procedure for filling out the fixed assets accounting form:
- It is necessary to fill in information about fixed assets at the time of their transfer only if they have already been used before, and entries must be made in accordance with the documents of fixed assets. If we are talking about new equipment, this item is no longer required.
- When filling out information about the OS at the time of their acceptance to accounting only the cost of receiving this object is indicated.
- Revaluation involves an increase or decrease original cost object, and the price that was changed after that acquires the status of a replacement. In addition, the accrued depreciation is also re-evaluated.
- Information about the acceptance, write-off and movement of fixed assets. Entries are made in order, that is, starting with the data on the receipt of fixed assets. In this section, you need to indicate data on the basis of such documents as acts of acceptance, transfer, write-off and other papers.
- Information about the adjustment of the starting cost of fixed assets is data on the costs necessary to carry out overhaul, adjustments or improvements that have increased the value of property, plant and equipment. It is indicated on the basis of the data prescribed in the OS-3 form.
- In the expenses for repair work, it is necessary to indicate data on what funds were spent on current repairs that do not affect the cost of the object and are written off to the cost of the product.
- Individual indicators include any information that characterizes an item of fixed assets.
Ultimately, accordingly, the signature should be put by the one who is engaged in the execution of this document and bears full responsibility for it.
Record keeping and billing
For fixed assets, depreciation is charged in the following order:
- on the property at the time of its acceptance for accounting upon the fact of state registration ownership of the property, provided for by applicable law;
- for property with a value of less than 40,000 rubles inclusive, depreciation should be calculated as 100% of the total book value object at the time of its acceptance for accounting;
- for property having a value of more than 40,000 rubles, depreciation must be charged in accordance with the depreciation rates calculated earlier in the prescribed manner.
If it's about movable property, then depreciation on it must be calculated in a slightly different way, namely:
- for library fund objects with a value of less than 40,000 rubles inclusive, depreciation is calculated in the form of 100% of the book value, which was registered at the time the object was put into operation;
- for fixed assets with a value of more than 40,000 rubles, depreciation must be calculated according to accepted depreciation rates;
- for fixed assets, the cost of which is less than 3,000 rubles inclusive (not counting the objects of the library fund and intangible assets), depreciation cannot be calculated;
- for other items of fixed assets, the value of which is in the range of 3,000-40,000 rubles inclusive, depreciation should be charged in the form of 100% of the book price registered at the time the item was put into operation.
Thus, the rules for calculating depreciation directly depend on the type of property in question and what value it has.
Principles of inventory and storage
Inventory cards of fixed assets belong to the category of documents primary reporting, and therefore they are subject to the usual rules, and in particular, this applies to the duration of the storage of documents - at least five years. After given period time expires, the documents must be disposed of in the prescribed manner.
This rule also applies to any fixed asset inventory cards, but in some cases, the storage period may be slightly longer, and everything here depends on the type of fixed assets.
Be sure to conduct an inventory of inventory cards every few years, the main purpose of which is to register inventory cards. By carrying out this procedure, confirmation of the safety of all available documentation is ensured, and registration must be in without fail carried out in full accordance with the information prescribed in the budget accounts.
It is necessary to apply, because. all the details of contracts, books and accounts need to be adjusted.
OS accounting is carried out according to inventory cards, which are entered for each object. In this article, we will look at:
- where to find the OS inventory card in 1C;
- how to create it;
- how to print an inventory card in 1C 8.3.
The organization must approve the form of an inventory card for further accounting of fixed assets. In 1C 8.3, the OS-6 form card is used. It reflects all operations carried out with the OS object from the moment it was accepted into the OS (clause 12, clause 13 of the Guidelines for OS accounting, approved by Order of the Ministry of Finance of the Russian Federation of October 13, 2003 N 91n).
Where can I find the OS inventory card (OS-6) in 1C 8.3? The fixed asset card in 1C 8.3 is located in the section.
An inventory card is entered when an organization enters. In general, the card is filled in automatically when posting documents, but some data must be entered manually.
The data in the fields filled in automatically are relevant for the current date. If you analyze (print out) past data, then in the field Information date enter the desired date.
If you do not see such a field in the card, then add it by clicking the button More - Reshape.
How to print an inventory card in 1C 8.3
Click the button Inventory card (OS-6) or More - Inventory card (OS-6) in the fixed asset card (section Directories - Fixed assets and intangible assets - Fixed assets).
The OS Inventory card form in OS-6 form will be filled in with relevant data on Date of information .
The inventory card must be updated when:
- moving the OS
- changing the accounting parameters of fixed assets;
- during modernization, repair (reconstruction, etc.);
- upon departure.
In 1C, you can also print an inventory book for accounting for fixed assets (form OS-6b), used to account for OS objects of a small business.
Report OS inventory book located in the section Fixed assets and intangible assets - Reports - Inventory book of fixed assets (OS-6b).
An inventory card for accounting for fixed assets is necessary to account for the presence and all movements of an item of fixed assets. It should contain all the necessary information, for example, its characteristics, movements, costs, etc.
The inventory card is compiled according to the OS-6 form, approved by the Resolution of the State Statistics Committee No. 7 of January 21, 2003.
Inventory card OS-6
Consider an example of compiling an inventory card in 1C 8.3 for a KIA RIO passenger car, which is the main tool.
First of all, let's go to the fixed assets directory card. As shown in the figure below, here you need to fill in the main characteristics of our car.
At the very bottom of the form are some permanent characteristics that we indicate only once when this vehicle enters our organization. These include the manufacturer, serial number, date of issue, and others.
Of course, data on accounting and tax accounting, as well as for depreciation, are stored in the car card, but it is not their primary source. All such information is automatically filled in from primary documents. In our case, after taking into account the car KIA RIO.
He is also included in the inventory card. It refers to conditionally variable data, like any document where our car participates. Only the data stored in the fixed asset directory itself will be permanent data. This is quite logical, because the documents reflect any changes with reference to the timeline.
Suppose that our KIA RIO car was moved from the main division, where it was assigned to Gennady Sergeevich Abramov, to the transport section. This procedure is reflected in the normal transfer of fixed assets. This document will also be reflected in the inventory card of our car.
We have filled in some initial data that should be included in the inventory card and we can begin to form it. You can print an inventory card in 1C 8.3 directly from the directory card of the main tool itself. In our case, this is a KIA RIO car. The report will be generated automatically after clicking on the corresponding button, as shown in the figure below.
Before us opened a completely filled inventory card of the KIO RIO car, as for a fixed asset. It filled in the basic data about the car, as well as documents on acceptance for accounting and movement.
Subsequently, the inventory card is printed and signed. When our car is written off, this action will also be reflected in the card. After write-off, the inventory card must be kept at the enterprise for at least five years.
Inventory book OS-6b
In the event that your organization has a relatively small number of fixed assets, it is allowed not to form an inventory card for each, but to make a summary one. It's called an inventory book.
You can find this report in section 1C "OS and intangible assets".
All data is presented in the form of a table, as shown in the figure below.