When printing an inventory card, a message is displayed that “The inventory card is not open.” Why? Characteristics of the fixed asset accounting card Inventory card in 1s 7.7 where it is located
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 simplified tax system You can find the inventory card as follows: on the section panel, select the OS and intangible assets section, then select the Reports subsection and go to the Inventory book report (OS-6 b):
Open the selected report and click the Generate button:
Sample of filling out the inventory book according to form No. OS-6 b in 1C 8.3:
Sections of the Inventory Book, which reflect:
- OS object name;
- Its inventory number;
- Date ;
- Date of registration. accounting;
- Structural subdivision;
- Responsible person;
- Initial cost of the OS;
- Useful life of the OS;
- Amount of accrued depreciation:
- Residual value of fixed assets;
- OS revaluation;
- Internal transfer, disposal, write-off of fixed assets:
Complete instructions on how to correctly fill out and register the Inventory Book in 1C 8.3 can be found in the same report. To do this, use the More button. When you press this button, an additional menu opens with functions, when selected, you can supplement or 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 division for the safety of the OS:
We create an inventory book for the required period (month, quarter, year):
There is another possibility for 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 the person (full name), personnel number are recorded on the title page of the inventory book:
In order not to perform the Select settings function each time, there is a function in this report - Save settings. Select the required setting and use the Save button to fix the desired setting in 1C 8.3:
You can study the features of reflecting operations for accounting for fixed assets in 1C 8.3 (main documents, accounting accounts, cost formation and depreciation in accounting and accounting records) in the module.
When putting a fixed asset into operation, an inventory number must be assigned. What nuances there are, see our video lesson:
Please rate this article:
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 simplified tax system You can find the inventory card as follows: on the section panel, select the OS and intangible assets section, then select the Reports subsection and go to the Inventory book report (OS-6 b):
Open the selected report and click the Generate button:
Sample of filling out the inventory book according to form No. OS-6 b in 1C 8.3:
Sections of the Inventory Book, which reflect:
- OS object name;
- Its inventory number;
- Date ;
- Date of registration. accounting;
- Structural subdivision;
- Responsible person;
- Initial cost of the OS;
- Useful life of the OS;
- Amount of accrued depreciation:
- Residual value of fixed assets;
- OS revaluation;
- Internal transfer, disposal, write-off of fixed assets:
Complete instructions on how to correctly fill out and register the Inventory Book in 1C 8.3 can be found in the same report. To do this, use the More button. When you press this button, an additional menu opens with functions, when selected, you can supplement or 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 division for the safety of the OS:
We create an inventory book for the required period (month, quarter, year):
There is another possibility for 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 the person (full name), personnel number are recorded on the title page of the inventory book:
In order not to perform the Select settings function each time, there is a function in this report - Save settings. Select the required setting and use the Save button to fix the desired setting in 1C 8.3:
You can study the features of reflecting operations for accounting for fixed assets in 1C 8.3 (main documents, accounting accounts, cost formation and depreciation in accounting and accounting records) in the module.
When putting a fixed asset into operation, an inventory number must be assigned. What nuances there are, see our video lesson:
Please rate this article:
How to fill out the inventory card number. An example is given in the configuration “1C: Accounting of a government institution, ed. 1.0"
Rice. 1. Inventory card
If for some reason you do not have the inventory card number filled in, you can use the “Manage Inventory Card Numbers” processing; the path to processing is shown in Fig. 2.
Rice. 3. Processing
The next step is to fill in the OS information; on the left you need to check 3 boxes:
1) Availability of rooms (is there a room or not)
2) Account
1) The end-to-end method “From the last number of the inventory card of the selected institution” will assign in order the next number after the last assigned number, “From the number” means you can set it manually.
2) By template – this is a method in which you need to select a template in which the method of generating the number (the data that is included in it) is configured.
Rice. 4. Filling in OS data
Rice. 5. Assigning a number
Rice. 6. Creating a document about changing OS data
After clicking “Create document” the “Changing OS data” window will open; in this document you don’t need to touch anything, just swipe and close.
Rice. 7. Document “Changing OS data”
Now you can go to the main tool and check the number.
Petropavlovsky Vladislav. Consultation Line Specialist
An inventory card for recording fixed assets is necessary to record the presence and all movements of a fixed asset item. 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 Decree of the State Statistics Committee No. 7 of January 21, 2003.
Inventory card OS-6
Let's consider an example of compiling an inventory card in 1C 8.3 for a KIA RIO passenger car, which is the main vehicle.
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 there are some permanent characteristics that we indicate only once when the vehicle is received by our organization. These include manufacturer, serial number, production date and others.
Of course, accounting and tax accounting data, as well as depreciation data, 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 accepting the KIA RIO car for registration.
It is also entered into the inventory card. It refers to conditionally variable data, like any document where our car is involved. Permanent data will only be data stored in the fixed assets directory itself. This is quite logical, because documents reflect any changes linked to a timeline.
Let's assume that our KIA RIO car was moved from the main unit, where it was assigned to Gennady Sergeevich Abramov, to the transport section. This procedure is reflected in the normal movement of fixed assets. This document will also be reflected in the inventory card of our car.
We have filled out some initial data that should go into the inventory card and we can begin to create it. You can print an inventory card in 1C 8.3 directly from the directory card of the fixed asset itself. In our case, this is a KIA RIO car. The report will be generated automatically after clicking on the appropriate button, as shown in the figure below.
A fully completed inventory card for the KIO RIO car opened in front of us, as for a fixed asset. It filled in basic data about the car, as well as documents for acceptance for registration and movement.
Subsequently, the inventory card is printed and signed. When our car is written off, this action will also be reflected on the card. After write-off, the inventory card must be stored at the enterprise for at least five years.
Inventory book OS-6b
In the case when your organization has a relatively small number of fixed assets, you are allowed not to create its own inventory card for each, but to create a consolidated one. It is called an inventory book.
You can find this report in section 1C “OS and intangible assets”.
All data is presented in table form, as shown in the figure below.
Accounting for fixed assets owned by the company and moving within its structural divisions must be maintained by issuing a special inventory card.
In accounting, such a card must be created in one copy, and depending on the number of objects or the type of the enterprise itself, only the form in which it should be issued changes.
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At the same time, the current legislation on this issue regularly undergoes various changes, and therefore many people do not know how a fixed assets 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 of the law are accurately reflected in the 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 | Basic objects that are used directly during the manufacture of products or the gradual generation of income by a company, while maintaining their natural form. |
| Primary accounting documentation | A list of papers reflecting information on all kinds of banking transactions. Such documents are drawn up immediately at the time of a transaction or any business operation. |
| The procedure for reflecting data on the financial activities of a company 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. |
| Gradual transfer of the cost of fixed assets into production processes, which is reflected in the relevant reports using an inventory card. |
Maintaining an inventory card in itself allows you to solve a fairly large number of problems, including:
- simplify the procedure for analyzing data on fixed assets;
- generate statistical data as quickly as possible;
- organize information.
When conducting all kinds of checks, tax officials always pay special attention to these cards, so the algorithm for filling them out should be studied by authorized company employees in as much detail as possible, since if there are errors, a large fine may be imposed on the organization.
Mandatory points
The registration of an inventory card is subject to certain rules that any authorized person must 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 contents
In the OS-6 form, you must include information about:
- receipt of fixed assets;
- movements between internal structural divisions;
- repair work;
- modernization or reconstruction of fixed assets;
- revaluation procedures;
- write-off or disposal.
Example of OS-6 form
In the header of the document you must indicate the full name of the organization, the fixed asset object, 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 the object is accepted for accounting, the following sections are filled in:
All other sections must be completed at the time of direct operation of this object, 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 note must be made in the inventory card. In this case, inventory cards for any retired objects must be kept for the period established by the head of the organization (at least five years).
It is worth noting that even if the card was issued in electronic form, after that it will be necessary to draw up a document in written format at the time of certain operations or upon their completion, if this was not possible before.
How to fill out a fixed asset accounting card
It is worth noting several features that are characteristic of the procedure for filling out the fixed asset accounting form:
- It is necessary to fill out information about fixed assets at the time of their transfer only if they have already been used previously, 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 necessary to fill out.
- When filling out information about fixed assets at the time of their acceptance for accounting, only the cost of accepting this object is indicated.
- Revaluation involves an increase or decrease in the original value of the object, and the price that was changed then acquires the status of replacement price. In addition, accrued depreciation is also revalued.
- Information on acceptance, write-off and movement of fixed assets. Entries are made in order, that is, starting with the data on the receipt of the OS. In this section you need to indicate data based on documents such as acts of acceptance, transfer, write-off and other papers.
- Information on adjustments to the starting cost of fixed assets represents data on the costs necessary to carry out major repairs, adjustments or improvements, which allowed to increase the value of fixed assets. Indicated on the basis of the data recorded in the OS-3 form.
- In expenses for repair work, it is necessary to indicate information about what funds were spent on routine repairs that do not affect the cost of the object and are written off towards the cost of the product.
- Individual indicators include any information that characterizes an item of fixed assets.
Ultimately, accordingly, the signature must be put by the one who is involved in the preparation of this document and bears full responsibility for it.
Maintaining records and accruals
For fixed assets, depreciation is calculated in the following order:
- on a real estate object at the time of its acceptance for registration upon the fact of state registration of ownership rights to the real estate object, provided for by current legislation;
- for property with a value of less than 40,000 rubles inclusive, depreciation should be calculated as 100% of the total book value of the object at the time of its acceptance for accounting;
- For property with a value of more than 40,000 rubles, depreciation must be calculated in accordance with depreciation rates previously calculated in the prescribed manner.
If we are talking about movable property, then depreciation on it must be calculated somewhat differently, namely:
- for library collection objects with a cost of less than 40,000 rubles inclusive, depreciation is calculated in the form of 100% of the book value that was registered at the time the object was put into operation;
- for fixed assets with a cost of more than 40,000 rubles, depreciation must be calculated according to accepted depreciation standards;
- for fixed assets whose cost is less than 3,000 rubles inclusive (not counting library collection objects and intangible assets), depreciation cannot be calculated;
- for other fixed assets, the cost of which is in the range of 3,000-40,000 rubles inclusive, depreciation should be calculated in the form of 100% of the book price registered at the time the object was put into operation.
Thus, the rules for calculating depreciation directly depend on what type of property the property in question belongs to and what its value is.
Principles of inventory and storage
Inventory cards of fixed assets belong to the category of primary reporting documents, and therefore they are subject to the usual rules, and in particular, this applies to the duration of storage of documentation - at least five years. After this period of time has expired, the documents must be disposed of in the prescribed manner.
This rule also applies to any inventory cards for recording fixed assets, but in some cases the storage duration may be slightly longer, and everything here depends on the type of fixed assets.
