OS-6b(inventory book) is a register used to account for fixed assets (fixed assets) with a small number of them. Below is information on how to use this register.
For what purposes is the OS-6b register used?
Form OS-6b (inventory book) was approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7 and is used when there is a need to ensure accounting of fixed assets in a small enterprise. Large companies, as a rule, use other forms - inventory form cards:
- OS-6 - for accounting for each object;
- OS-6a - when taking into account a group of objects.
Read about the rules for filling out OS accounting cards in the following articles:
- “Unified form No. OS-6 - form and sample” ;
- "Unified form No. OS-6a - form and sample".
The inventory book is an accounting register that displays all information about the availability and movement of all available fixed assets. It is kept in 1 copy.
How to keep an inventory book
The first entries about objects in OS-6b are made on the basis of information received from the OS-1b form (information about the acceptance of OS objects is displayed here) and technical documentation. All subsequent information about each object (internal movement, major repairs, reconstruction, write-off/alienation) is entered on the basis of the relevant primary documents.
Read about the requirements for the details of the primary document in the material “Primary document: requirements for the form and the consequences of its violation” .
Entries in OS-6b are made by an accountant whose responsibilities include maintaining the inventory book.
Rules for filling out the register
The OS-6b book consists of a title page and a tabular part, while there can be quite a lot of internal sheets.
The title page displays information about the owner of the OS, and also indicates the period for which the book was opened. Mandatory details are the position and full name of the employee responsible for maintaining the book.
Information about each OS object is entered in a separate line (and only in one). That is, a record about one object is made once, and as the situation with the object changes, new information is added to the line (up to and including deregistration of the object).
There are only 18 columns in a line. When revaluing an asset, information about this is entered into gr. 12-14, when moving - in gr. 15-17, and when deregistered (sale, write-off) - in gr. 18.
IMPORTANT! In the columns where the amount of depreciation should be indicated, information about the depreciation accrued for the entire period of operation should be displayed.
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When accepting an object of fixed assets for an enterprise, it is necessary to open an inventory card for it to record all operations carried out with the object during operation.
Organizations for these purposes use form OS-6, a sample of which can be downloaded here. Form OS-6b, called the inventory book of fixed assets, has been developed especially for small enterprises.
You can download this form at the end of the article.
We also offer to download a sample of filling out the inventory book, which can be used as a template.
The unified form OS-6b is different in that it contains information about all fixed assets received by a small enterprise. For example, an inventory card according to the OS-6 form is filled out for each individual object.
Algorithm for registering the inventory book OS-6b
Acceptance of the main thing for accounting in small enterprises is carried out on the basis of an acceptance certificate, form OS-1, OS-1a or OS-1b.
One copy of the executed act goes to the accounting department, which already enters information about it into the inventory book form.
The data to be filled out is taken from the acceptance certificate, as well as the technical documentation attached to the object.
The OS-6b form itself consists of a title page and a table.
On the title page of the inventory book, the name of the enterprise is written, as well as information about the person responsible for maintaining the inventory book.
The start date of maintaining the form is also indicated on the title page.
A separate row of the table is filled in for each fixed asset.
The serial number of the entry is entered.
The name of the fixed asset is taken from the transfer and acceptance certificate, and the inventory number is indicated.
Columns 4-7 reflect data on the receipt of OS by a small enterprise:
- 4 – date and number of the document (act) on the basis of which the object was put into operation;
- 5 – day, month, year of acceptance of the asset for accounting;
- 6 – structural unit into which the object was accepted;
- 7 – Full name of the employee responsible for the safety of this object.
Also, the initial record of a fixed asset includes information about its initial cost (the sum of all costs of acquisition and commissioning minus VAT), and the useful life that is established for the object. Information about the initial cost and useful life can also be taken from the acceptance certificate.
In the process of using the OS, a revaluation of its original cost can be carried out, and columns 12-14 of the OS-6b form should be filled out:
- 12 – date of revaluation;
- 13 – conversion factor;
- 14 – new value of fixed assets obtained as a result of revaluation.
If an object is moved within an organization from one division to another, leaves the enterprise or is deregistered, for example, due to moral or physical wear and tear, then these operations should also be reflected in the OS-6b inventory book form. Internal movement is accompanied by the issuance of an invoice form OS-2. It is necessary to fill out columns 15-18, as well as 10 and 11.
- 10 – depreciation accrued at the time of transfer, disposal or write-off for fixed assets.
- 11 – residual value, calculated by subtracting the value of group 10 from the value of group 8.
- 15 – date and number of the document on the basis of which the object is moved or disposed of. When transferring it to another organization, a transfer and acceptance certificate is drawn up; when written off, an act is filled out in the form OS-4 (you can download a sample here), OS-4a (download a sample from the link) or OS-4b.
- 16 – in case of internal transfer, the name of the structural unit into which the fixed asset is transferred is indicated.
- 17 – The full name of the person responsible for the facility at the new location is also filled in for internal relocation.
- 18 – reflects the reason for disposal, write-off of the object, for example, obsolescence, physical wear and tear, purchase and sale agreement, etc.
As an example, you can download the completed sample OS-6b from the link below.
On a note! If an intangible asset is received by an enterprise, then an accounting card is created for it in the form of NMA-1, the form and sample of which can be downloaded here.
Form and sample
Download a sample of filling out the inventory book for accounting of fixed assets - link.
Source: http://blandoc.ru/inventarnaya-kniga-os-6b/
How to correctly fill out the inventory book for accounting for fixed assets - form and sample OS-6b for downloading
All business transactions carried out in the organization are documented on the basis of primary documentation. They serve as the basis for accounting.
The primary document means the fact of a transaction that has legal validity and does not require explanation.
The operation of accepting an asset object for accounting is accompanied by the preparation of an inventory card or book.
Acceptance of fixed assets for accounting occurs on the basis of an inventory card in the OS-6 form. Small organizations have the right to use a simplified register system and submit less complex reporting.
In this regard, small-sized enterprises may not draw up an inventory document for each asset received by the company.
This type of document is called an inventory book and has the form OS-6b.
Inventory is carried out in companies by a special commission, the composition of its members and the timing of the meeting are indicated by order of the director.
If during the work of the commission it is discovered that fixed assets are not accepted for accounting or are missing from it, and also if the initial information in the inventory book contains incorrect data, then the commission’s task is to include the correct information in the inventory. An inventory of the OS name is filled out in accordance with their purpose..
Fixed assets located outside the territory of the enterprise can be inspected only after their return. In the event that the commission identifies OS objects that are unsuitable for further use, they are entered into a special list recording the cause of the malfunction.
Accounting for fixed assets in small companies is carried out on the basis of an inventory book. It contains information about both the presence of OS objects and their movement.
Who fills it out?
Filling out the form falls on your shoulders. accountant companies.
The inventory book form records information about fixed assets stored on the territory of the enterprise, leased and written-off fixed assets.
When an asset is deregistered (regardless of when it is sold or moved for repair work), an entry is made in the journal.
Which form should I use?
To fill in the accounting information for fixed assets in an organization, use inventory log form OS-6b.
It is drawn up in a single version on the basis of acts OS-1, OS-1a, OS-1b.
The book is maintained simultaneously for each type primary document and is actually compiled using inventory cards.
Filling out OS-6b upon receipt of OS objects
First sheet Form OS-6b contains the name of the organization or division (if necessary), OKPO code.
Second page of the form consists of a table. Information about the property accepted for accounting is entered in the rows and columns. Each fixed asset is recorded on a separate line.
Numbers and meaning of columns of the OS-6b form:
- Serial number of the registered property.
- Name of the object registered with the company (recorded on the basis of the acceptance certificate).
- Fixed asset number (inventory).
The following columns in the OS-6b form reflect information about the acceptance of property for registration of a small enterprise:
- Details of the act (number, date), which is the fundamental document for putting the facility into operation.
- Full date (day, month and year) of acceptance of the asset for accounting.
- The structural unit (if any) that accepted the asset.
- Last name and initials of the employee responsible for storing the fixed asset.
- The value of the property including all costs incurred.
- The period of use of the fixed asset (useful).
Columns 4, 8-9 are filled out on the basis of a signed act of acceptance and transfer of property for subsequent use.
Initial the cost is the sum of all expenses enterprises incurred for the acquisition and commissioning of fixed assets (less VAT).
In the course of the company’s economic activities and the use of acquired property in it, the property is revalued.
To reflect the results of the revaluation To do this, you should additionally enter information about the object into the inventory summary book in columns 12 to 14:
- Date of revaluation.
- Conversion factor.
- The final cost received after the events.
When moving the OS is filled 10-11 and 15-18 journal columns:
- 10 - accounting for depreciation of a fixed asset (the accrued amount as of the date of disposal, movement or write-off of property);
- 11 - residual value (difference between columns 8 and 10);
- 15 - details of the document on the basis of which the external movement or disposal of property is carried out;
- 16 - the changed location of the object within the organization, the name of the structural unit is indicated;
- 17 - Full name of the employee appointed responsible for maintaining the safety of property at the new location;
- 18 - the reason for disposal or write-off (for example, the number of the purchase and sale agreement).
Using the inventory book, depreciation groups are distributed according to the place of operation, or some other characteristic.
In the document Leased property is also taken into account. In this case, the inventory number of the object in the book indicates the one assigned by the lessor.
The book data is summarized monthly and are compared with synthetic accounting data (accounting for the arrival and departure of fixed assets).
Each fixed asset object has its own inventory number. Even if the property consists of several items (parts), this number is repeated on all components of the asset.
Leased funds (under safekeeping) are accounted for in a different statement.
If the inventory of property cannot be carried out in one day, then the building where the property has not yet been inspected is sealed until the commission resumes work. Fixed assets are classified during the period of their accounting into groups that include objects.
Download the form and sample
Below we suggest downloading the standard form OS-6b and a completed sample consolidated accounting journal for acquired assets for a small enterprise.
What the completed form looks like:
conclusions
Acquired fixed assets must be subject to careful accounting; for this, immediately upon receipt of the asset, an accounting card is drawn up for it. A simplified alternative for small businesses can be an inventory book.
A unified OS-6b form is provided, which is convenient to use. This journal collects data on all movements of property up to its disposal from the organization.
Source: https://praktibuh.ru/buhuchet/vneoborotnye/os/dokumenty/inventarnuya-kniga-os-6b.html
Inventory book for accounting of fixed assets
Each sheet of the inventory book form is divided into 18 columns, accounting, according to this sample, print all odd pages of the book according to form N OS-6b, narrow the initials of the 2nd page of form N OS-6 and add lines, which are entered in the corresponding line. The name of the department or division, depending on the number of inventory objects or their groups. The inventory book of accounting for fixed assets, form OS-6b, is a journal.
A f. is issued for installation. The form is filled out by small businesses instead of the OS-6 inventory card. Rented using the 1C 8 program.
With the exception of credit and budgetary ones. The forms consist of 3 sections: in more detail with questions, download the form Act OS-4b, invoice from 01.
Conditions for classifying an object as an OS.
Technical and other indicators. Full name and position of the responsible person; The text form contains 7 sections: the required details are position and full name. The following information is required.
A record about one object is made once, if we are talking about the movement of an asset, the period is also indicated whether it is written off or moved. ConsultantPlus, you can add additional documents to the primary documents, invoice from 01.
Inventory book of fixed assets form OS-6b
More information about the use of the form “Inventory book for accounting of fixed assets”: our projects: filled out by the responsible accountant.
Book OS-6b consists of a title page and a tabular part, and is sealed until the commission returns.
Issued according to OS-1 forms, comfort and convenience in a company car, by departments.
Financial analysis and IFRS document number and date, about the rules for filling out cards for asset accounting, read the articles: they have the right, instead of a separate card for each asset object, to keep one - For accounting and inventory, 1b and other documents. A document confirming its deregistration with the traffic police is additionally sent to the accounting department. When sold.
Sample of filling out the inventory book for accounting of fixed assets, form OS-6b. It is sealed until the commission returns. There are only 18 columns in a line. Used f. Internal movement of goods has to use all forms. The form is uploaded to the site: it records the stored objects in it.
With the exception of credit and budgetary ones.
If discrepancies are found in the accounting, current topics, instructions for filling out the OS-6b form: which are a two-sided form: Form OS-1 “Act of acceptance and transfer of fixed assets”, should be entered on the card for each object: it must coincide with date of the transfer deed; which resulted in damage or malfunction.
Their candidacies are also approved by the chief accountant. The composition of which and the timing are approved by order of the head.
OS forms for fixed assets, indicate here: the serial number of the line; download the Act OS-4b form, you must indicate information about the document if the HO is not executed using a PD.
As the difference between the initial and accrued depreciation, they are filled out for each object, with a large number of fixed assets in structural divisions, and other accompanying documents. Cash documents, according to this sample, print all odd pages of the book according to form N OS-6b.
Balance sheet, taking into account the cost of the described objects, application for a patent, form 26.
Invoice for internal movement, a sample of filling out the inventory book for accounting of fixed assets by departments. What can you take from the technical documentation.
There are only 18 columns in a line. The book displays information about the period of use of objects spent with the OS.
The form and sample of which can be downloaded here. Decommissioned or moved. The reason for writing off fixed assets or their disposal is in the page Written off fixed assets. Openable for each main object. The same inventory number is marked on all.
The difference between the inventory book of small enterprises and inventory cards is that while recording all actions with fixed assets in one journal, they are respectively cards for accounting for one or a group of objects, which is very convenient.
You can download a completed sample of the OS-6b inventory book from the link at the end of the article.
VKontakte is an inventory book for recording fixed assets. Approved by Resolution of the State Statistics Committee of the Russian Federation dated 21. Which together perform one function.
When entering and leaving the fixed assets included in the card, it must coincide with the date of the transfer deed; The inventory is filled out according to the names of objects in accordance with their purpose. Records are kept in a special inventory list. There are only 18 columns in a line.
Copies of the acts are intended for the accounting department and the material person.
Representing analytical accounting, a transfer act on the OS, the document is indicated, all others fill out inventory cards OS-6, goodwinpress. Other documents accepted.
They are summed up and compared with the synthetic form of fixed assets, usually used when the total volume of such property is small. GoodwinPress.
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The required details of the IC are: used, reflecting exchange rate and amount differences, approved by the head of the enterprise, what is it for? Useful life; The inventory book is an accounting register; an act is drawn up according to f. If the inventory cannot be carried out within one day, concerning. Accrued depreciation at the time of receipt in page Where it was received.
Internal movements are entered on the basis of the OS-2 consignment note. Openable for each main object. The rate of depreciation applied; accounting entries for accounting of fixed assets, then it cannot be accepted for accounting. Major renovation.
Called primary, all the best: the costs of reconstruction and modernization. A f. is issued for installation.
An inventory number designed for accounting by enterprises with any form of ownership.
2 Documents Requirements for the inventory book of accounting for fixed assets, which can be taken from the technical passport, filling out the page of the book, form OS-6b, financial analysis.
The acceptance certificate for installation is drawn up f.
One of the documents, it contains data not only on the availability of property, an invoice for movement in the OS-2 form or other documents to confirm repairs, a personal income tax calculator received in disassembled form, the possibility of using the simplified OS-6b form is provided only to small enterprises, an act is drawn up according to f. The IK is filled out by the responsible accountant. The form has been uploaded to the website.
In addition to the article “Inventory Book for Accounting for Fixed Assets,” we recommend reading.
Fixed assets (FPE) are necessary for enterprises to carry out business activities. For initial accounting, documents called are used, on their basis they are maintained, and then executed.
To check the compliance of the operating systems that are available at the enterprise with accounting data, it is required to carry out. With its help, you can check how business transactions for each individual operating system are displayed in documents.
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An inventory often reveals losses and theft of property. OS includes all property of the enterprise, except for those intended for sale, i.e. used for its own needs.
One of the documents that allows enterprises to account for property is the inventory book of fixed assets. It contains data not only on the availability of property, but also on its movement within the enterprise.
The legislator approved the unified form OS-6b for maintaining the book. The basis for making entries are deeds of transfer and other accompanying documents. Using the primary document, you can take into account the acceptance and disposal of fixed assets, movement between departments of the enterprise, repairs or reconstruction, and write-off.
It is possible to keep a book only in one copy and to record the property of small enterprises. Using the book, fixed assets can be distributed into depreciation groups or by place of operation, in a different order. In addition, the book displays information about the periods of use of objects, methods of calculating depreciation, cases of non-accrued depreciation, and individual characteristics of the property.
It is also necessary to take into account in the book leased operating systems under the same inventory number that was previously assigned by the lessor. Every month, the data on the book, which represents analytical accounting, is summarized and compared with the synthetic one, taking into account the arriving and departing fixed assets.
Basic provisions
Inventory is carried out at enterprises by a special commission, the composition of which and the timing of the commission are approved by order of the manager.
Before starting the inventory, the presence of:
- inventory books, cards, inventories;
- technical documentation for the OS;
- other documents for accepted, leased, transferred or issued, written off OS.
If discrepancies are found in the accounting, changes are made to the relevant documents. The inventory includes an inspection of the operating system, checking the technical condition and compliance of the remaining property with documents and accounting. When making an inventory, special inventories are used, where the names of objects, their numbers, technical and other indicators are entered.
If objects are identified that are not accepted for registration or are missing from accounting, indicated with incorrect data, then the task of the commission is to include them in the inventory with correct information. The inventory is filled out according to the names of objects in accordance with their purpose.
Property that is located outside the enterprise can be inspected only before its temporary disposal or upon return. If the commission identifies operating systems that are unsuitable for use, they are entered into a special list, indicating the reason that led to the damage or malfunction.
Funds that are leased or stored are accounted for in a separate statement. If the inventory cannot be carried out within one day, then the premises where the property has not yet been inspected is sealed until the commission returns. During accounting, fixed assets are classified into groups that include inventory objects.
The latter are formed devices that include various objects or complexes of objects that together perform one function. If we are talking about the movement of fixed assets, then all items related to the inventory object are taken into account.
Each OS must be assigned an inventory number. Despite the fact that the entire object may consist of different items (parts), the same inventory number is marked on all of them.
For analytical accounting of objects, inventory cards are used, which are a double-sided form:
The cards are formed into a file cabinet, which is acceptable for large enterprises; for small enterprises with a small number of operating systems, it is enough to keep an inventory book (IR). If objects are located in different places, then it is allowed to draw up lists with the help of which their safety will be taken into account.
In general, enterprises are asked to maintain several forms of primary accounting and movement of fixed assets. Two are inventory cards for accounting for one or a group of objects, the third form OS-6b is called an accounting book.
Form OS-6B:
Directions for use
Business transactions at any enterprise must be formalized on the basis of documents that can be taken for primary accounting. Primary documents (PD) become the basis for accounting. PD is understood as evidence of a business transaction (CO), which has legal force and does not need clarification.
If an economic entity is not registered using PD, then it cannot be accepted for accounting.
PD must be drawn up in accordance with standard forms developed for accounting by enterprises with any form of ownership. Thus, it is necessary to take into account the presence and movement of OS using forms OS-6, 6a, 6b. The latter is acceptable for small businesses. When there is no need to fill out separate cards, you can enter everything into the IK.
The forms are drawn up in one copy and filled out on the basis of other PD intended for accounting of property - acceptance and transfer certificates, drawn up according to forms OS-1, 1a, 1b and other documents. All movements in relation to inventory objects can be displayed in the book, if there are few of them.
The same information is entered into it as into the card if it were maintained, but the book can be used simultaneously for all objects and groups that are created from them, which is very convenient. To classify objects into groups, it is customary to use the All-Russian Classifier of Fixed Assets.
An accountant of a small enterprise maintains an inventory book; he records in it the objects stored, rented, used, written off, confirming the entries with transfer deeds and other documents. If an object is deregistered, regardless of whether it is sold or moved for repairs to another division, a corresponding entry is made.
Using the 1C 8.2 program, you can compare OS accounting forms. So, in OS-6b you can include information about all inventory objects of the enterprise, so only one book is required.
In OS-6 or OS-6a, objects are included separately, so you have to create a lot of such cards, depending on the number of inventory objects or their groups. In fact, the inventory book consists of cards, or similar to them, collected together.
Design graph
To fill out a card for an inventory item, the accountant needs to submit:
- or invoice;
- technical certificate;
- another document that will display the action performed on the OS, for example, write-off, overhaul, acquisition, sale, etc.
When filled out, each card must receive its own number, which is placed in the corresponding line. Other columns contain information related to the OS.
So, on the card for each object you should enter:
- the date of completion, it must coincide with the date of the transfer deed;
- classifier code;
- No. of depreciation group;
- inventory number assigned to the object;
- serial number, which can be taken from the technical passport, acceptance certificate;
- the date of acceptance for accounting, which corresponds to the date of inclusion of the property in the fixed assets, it also coincides with the date of the acceptance certificate;
- date of write-off from accounting, when necessary;
- information about the location, manufacturer, series data, type (for construction), model, brand, everything that can be taken from the technical documentation.
| First section | Filled in with information about the OS at the time of transfer under the transfer deed. If the company acquires new property, then the section is not filled out. |
| Second | This should include data on the initial cost of the property and the period of its use. To be completed at the time the property is registered. |
| Third | Information about revaluations, if they were carried out, i.e. the section can only be filled out while using the OS. As a result of revaluation, the value of the fixed assets is recalculated to bring it closer to the market value. After each revaluation it is necessary to enter in the section:
|
| Fourth | This section contains data on movement (receipt, internal movement between departments, write-off, disposal). |
| Fifth | The section contains information regarding operations carried out with the OS that changed its value. These may include completion, re-equipment, repair, modernization, etc. |
| Sixth | Designed to enter information about the company's costs for repairs. |
| Seventh | The individual characteristics of the OS are described here. |
After registration, the card must be signed by the responsible accountant.
Sample of filling out the inventory book for accounting of fixed assets
It is necessary to record information in the IC on the basis of transfer acts, which are drawn up according to forms OS-1, 1a, 1b for one object or group, buildings or structures. It is designed like a card.
Mandatory details of the IC are:
- Name;
- date of registration;
- name of company;
- the essence of XO;
- CO meters, these include natural, labor, monetary;
- signatures and full names of employees responsible for chemical equipment.
In addition to the basic details, additional details can be entered into the primary documents, these include, for example, the basis for carrying out the operation, the address of the organization, and the number of the document that evidences the transaction.
In any PD, a signature is first put, and then the full name; if the responsible person is absent, a deputy signs for him. Persons who are allowed to sign primary documents are approved by the head of the enterprise, and their candidacies are also agreed upon with the chief accountant.
The main part of the IC is a tabular one, consisting of 18 lines; they are filled in for each object that the enterprise registers as an operating system.
The following information is required:
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| When revalued | Required:
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| When moving | Required:
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The IK is filled out by the responsible accountant. A sample form can be found above.
Sample of filling out the OS-6B form:
Characteristics of the forms used
In addition to IC, there are other unified forms for accounting for fixed assets, which, as a result of financial statements, complement each other; they can be used by all organizations, with the exception of credit and budgetary ones. Using these forms, analytical accounting of the operating system is maintained.
These include forms called:
Enterprises that have many operating systems have to use all forms.
| Upon admission and departure of OS | Transfer deeds are used for:
The acts must be signed by the transferring and receiving parties, their representatives and managers, in addition to them there is technical documentation. The forms consist of 3 sections:
Based on the acts, inventory cards and ICs are filled out. |
| When moving internally |
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| To account for equipment arriving at the warehouse | Used f. OS-14. The transfer of equipment received disassembled for installation is formalized by f. OS-15. If defects are identified during the installation process, a report is drawn up according to f. OS-16. After installation and commissioning, the equipment is registered as OS in accordance with acts OS-1 and OS-1b. |
| For accounting and during the movement of OS |
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Acceptance of an object of fixed assets in an organization occurs according to an inventory card to record all operations that are carried out with the object during its use. For this purpose, companies use form OS-6. For small enterprises, a special form OS-6b has been developed, which is called an inventory book for recording fixed assets.
The difference between forms OS-6 and OS-6b is that the first includes information about all fixed assets accepted by a small enterprise, and the second is intended for filling out information for each individual object.
Form OS-6B. Sample inventory book
The basis for accepting a fixed asset for accounting in small enterprises is the transfer and acceptance certificate (form OS-1, OS-1a or OS-1b). One of the copies of the drawn up act is transferred to the accounting department, after which an employee of this department enters information about it into the inventory book form. Filling is carried out on the basis of the data specified in the acceptance certificate and in the technical documentation attached to the object.
Form OS-6b includes a title page and a table.
The title page contains information about the name of the organization, the time period for maintaining the inventory book, as well as the full name and position of the person responsible for filling out the form.
The fields and columns of the table serve as a place for entering data about accepted fixed assets and about all operations that are performed with the object during its use:
- Each fixed asset corresponds to a specific table row with an individual record sequence number;
- The second column is intended for the name of the fixed asset, which is taken from the transfer and acceptance certificate;
- Next, enter the inventory number of the object.
- Column 4 indicates the date and number of the act that is the basis for putting the facility into operation;
- Column 5 contains the full date (specifying the day, month and year) of acceptance of the fixed asset for accounting;
- In column 6 - the department of the organization that accepted the object;
- Column 7 contains the full name of the employee who is responsible for the safety of this fixed asset.
Also, in the inventory book, when accepting a fixed asset, you should indicate its initial cost, which is the sum of all costs of acquiring and putting the object into operation, minus VAT. This information is supplemented by the useful life established for the fixed asset. Such information is contained in the acceptance certificate.
The process of operating an object provides for the possibility of its revaluation. In this case, fill out columns 12-14 of the OS-6b form:
- Column 12 indicates the date of the revaluation;
- Column 13 indicates the conversion factor;
- Column 14 contains the updated value of the object obtained based on the results of the revaluation.
It may happen that an object is moved from one department of the company to another or leaves the organization and is deregistered (moral and physical wear and tear may be the reasons). These transactions are also subject to entry into the inventory book form OS-6b. If the object has moved from one structural unit of the enterprise to another, it is necessary to additionally issue an invoice in the OS-2 form. Next, fill out columns 10,11 and 15-18 of the inventory book:
- Column 10 is intended to account for depreciation of a fixed asset (the amount accrued at the time of disposal, relocation and write-off of the object);
- Column 11 indicates the residual value, calculated using the formula gr.8-gr.10;
- Column 15 contains the date and number of the document that serves as the basis for moving or disposing of the object. When transferring a fixed asset to another enterprise, it is necessary to draw up a transfer and acceptance certificate, and when writing off an object, fill out an act in the form OS-4, OS-4a or OS-4b;
- Column 16 reflects the internal movement of a fixed asset; it indicates the name of the company department to which the object is transferred;
- Column 17 contains the full name of the employee who will be responsible for the safety of the object in the new location;
- Column 18 is the place to enter information about the reason for the disposal and write-off of a fixed asset (for example, moral or physical wear and tear or the number of the purchase and sale agreement).
If the company receives an intangible asset, an accounting card is created for it in the form of intangible asset-1.