How to make a purchase of equipment

Some organizations purchase equipment, for example, machine tools, to carry out business activities. As a rule, such purchases require documentation, because on the basis of the forms, entries are made in accounting.

Instruction manual

1

First of all, you must conclude a sales contract with the supplier. In this legal document, indicate all information about the equipment (name, model), the cost of the facility, payment method (for cash or non-cash) and other terms of the transaction.

2

Draw up the acceptance certificate of the fixed asset, which has a unified form No. ОС-1. In this document you must indicate the following information: - details of the recipient and sender; - date of acceptance and deregistration from the accounting; - inventory and serial number (according to the card and technical passport); - useful life; - initial and residual value.

3

Make an act in a duplicate. Sign and stamp the organization. Give to the counterparty for signature.

4

Issue an order for commissioning the equipment. Here you must indicate the initial value of the fixed asset for accounting and tax purposes. Assign the equipment with the inventory number and designate the person responsible for its storage.

5

Fill in the inventory card, which has a unified form No. ОС-6. This includes all information about the equipment, for example, the date of the last major overhaul, the actual life of the equipment. You can get all these data from a technical passport or other similar document. The card must be signed by the person in charge.

6

In accounting, the above operations are reflected as follows: - D07 K60 - payment to the supplier for the equipment has been charged; - D08 K07 - the equipment has been transferred to the installation; - D08 K10.69, 70 - the write-off of installation costs has been reflected; - D01 K08 - the equipment has been put into operation.

Useful advice

In addition to the above documents, make an accounting statement-calculation. In this source document, list all installation costs.