How to fill out an inventory card for recording fixed assets sample 0504031

In companies, in order to account for a group of fixed assets (hereinafter referred to as Fixed Assets), an inventory card is created in the OS-6a form. All data on the receipt, movement and disposal of objects is entered into it. Its difference from the OS-6 form is that it is intended for a group of OSs of the same type and records the movement of the group. We will explain how to fill out OS-6a correctly in the article.

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How to fill out an inventory card for accounting for non-financial assets in a government agency

Recently, auditors quite often record in inspection reports violations committed when filling out the Inventory Card (form 0504031).

1. To avoid disagreements with the inspectors, in columns 7-10 “Document establishing title (encumbrance)” of section 1 “Information about the object” of the Inventory card (form 0504031) reflect the letter of the Ministry of Finance of Russia dated November 10, 2021 No. 02- 07-05/74032 for each object on the basis of title documents information:

• on the right of operational management;
• on restrictions on ownership, use, disposal of property, for example: easement, trust agreement, lease, gratuitous use or concession agreement.

2. Inventory cards (form 0504031) often do not contain equipment characteristics that would allow it to be identified during random checks of property availability. Of course, these characteristics are given in the technical data sheets. However, technical documentation is not stored in the accounting department, but by the employees responsible for operating the equipment. And sometimes during the audit it turns out that the technical certificates have been lost and it is impossible to identify the equipment that is indicated on the cards. In order not to argue with auditors, when receiving equipment, indicate in the cards the serial number of the object, serial numbers of its parts (for example, an engine), etc.

Read about other topical issues of accounting for non-financial assets in the Encyclopedia of Solutions. Public sector: accounting, reporting, financial control" Internet version of the GARANT system. Get full access for 3 days for free!

3. Another common violation is the lack of documents for internal movement or failure to reflect information about internal movement on the card.

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Form 0504031 and its purpose

Accounting form 0504031 for non-financial assets was approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n. It refers to documents for the formation of accounting registers by state and municipal authorities, as well as government agencies.

Form 0504031, inventory card for accounting of fixed assets

The document is compiled and stored in one copy. A register can be maintained using form 0504031:

• in the form of a paper document: in this case it must be signed by authorized officials;
• in electronic form: the document must be signed with an electronic digital signature of an authorized person.

The procedure for compilation and maintenance is established by the government agency or government agency independently in its accounting policies.

If necessary, the institution can enter additional details into the form. But deleting details from forms approved by Order 52n is not allowed.

Form OS-6. Inventory card for recording a fixed asset item

The inventory card for accounting for fixed assets, form OS-6, shows the presence of an object on the balance sheet of the enterprise and reflects all its movements within the organization. This form is filled out by the responsible accountant for each fixed asset item received by the enterprise. Form OS-6 is filled out in one copy.

Form OS-6 is issued for one object. For a group of fixed assets, the standard form OS-6a is used. For small enterprises, a separate simplified form is provided - inventory book OS-6b, which combines information about all objects of the organization.

The standard form of the inventory card OS-6 was developed by the State Committee of the Russian Federation on Statistics and approved by Resolution of the State Statistics Committee of the Russian Federation dated March 21, 2001 No. 7.

The standard form can be supplemented with new lines, but you should not forget to fix the changes in the standard form in the Order on Accounting Policies. You cannot remove existing details from the form; you can only change the size of the lines and column.

The creation and registration of inventory cards for accounting for fixed assets in the OS-6 form is usually carried out at those enterprises and organizations that own a significant amount of property and which need to control its content, storage and movement. Each individual fixed asset has its own card, and cards can be issued for both company property and leased property.

Unified form OS-6 - inventory card for accounting of fixed assets. In the article we will talk about the purpose and filling out the unified form OS-6.

Form of the unified form OS-6

Inventory card OS-6: procedure for maintaining and filling out

Appendix No. 4 to the Order of the Ministry of Finance

Russian Federation dated December 15, 2010 N 173n

157 INVENTORY CARD OF GROUP ACCOUNTING OF FIXED ASSETS N —- ┌──────────┐ │ CODES │ ├──────────┤ OKUD form │ 0504032 │ March 12, 13 ├─── ───────┤ from “—” ——— 20— Date │03/12/2013│ Municipal government │ │ institution “City Archives” ├──────────┤ Institution ——— ———————————— according to OKPO │ 11111111 │ ├──────────┤ Structural unit _____________________________ │ │ ├──────────└ Writing desk │ │ Name of the object (full) ————————- according to OKOF │16 3612421│ Sidorov Lev Borisovich ├──────────┤ Financially responsible person ———————— │ │ └─ ─────────┘ ┌───────┐ ┌──────┐ ┌──────────── ────┐ Depreciation number │ 4 │ Useful life │ 7 years│ Account number│KRB 1 101 36 000│ group │ │ use │ │ │ │ └───────┘ └──────┘ └─ ──────── ───────┘

Inspector Belova M.P. Filled out the card ————— ___________ ——————— (position) (signature) (signature transcript)

Opening and initial filling procedure

The inventory card of non-financial assets is used to account for fixed assets, non-produced and intangible assets. A separate card is created for each fixed asset item.

It is initially filled out on the basis of primary accounting documents for the receipt (or creation) of an object:

• purchase invoice;
• certificate of acceptance and transfer of OS;
• receipt order for acceptance of fixed assets;
• manufacturer's passports, other technical documentation.

Form 0504031 does not apply to the following objects:

• movable property up to 10,000 rubles. inclusive;
• library fund.

General useful information

The purpose of the document is to reflect in accounting the movement of groups of fixed assets of the company. The paper must be filled out by an accountant and kept in the accounting department. For each group of objects, one copy of the inventory card is issued, this is done on the day of commissioning (the date must coincide with the day in the OS acceptance certificate in the OS-1b form).

Form OS-6a was introduced on January 21, 2003 by Resolution of the State Statistics Committee of Russia No. 7. Since the beginning of 2013, entrepreneurs have received the right to use their own developed forms in their work, but some companies have remained faithful to the unified forms.

Sample of filling out an inventory card for accounting for non-financial assets

Accounting form 0504031 includes a header and 5 sections.

The header part is filled in when opening the inventory card of a non-financial asset. The register is assigned a number, information about the institution (name and details) is filled in, and the division in which the facility will be operated is registered. Next, information about the asset itself is indicated: its name and inventory number, the date of acceptance for accounting.

During the life of a non-financial asset, the relevant sections reflect information about the registered fixed asset, all changes and events related to the object:

• changes in value and accrued depreciation;
• data on repair, modernization and conservation;
• about internal movements;
• individual technical, qualitative and quantitative characteristics of the object;
• data on acceptance and disposal (indicating the names of documents, their dates and the reason for write-off).

The inventory card is closed on the date of disposal of the fixed asset. In this case, in section 3 a note is made about the date and reason for the write-off. If the card was generated electronically, then on the date of disposal of the fixed assets it is necessary to make a paper copy and transfer it to the archive.

The sample below will help you figure out how to fill it out.

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Inventory cards have become universal

Inventory of inventory cards for accounting of non-financial assets. Dear forum users, please send the completed form. On approval of primary forms. So the question is, why the hell do I need a new 52n card with an old MOL, if there are three MOLs? Inventory card for accounting of fixed assets f. Income tax for the reporting period of 2014 must be paid by the 15th sample of filling out the card according to 52n.

Inventory card form according to the new order 52N. Filling out a certificate confirming the main type of economic activity for an organization that uses the standard inventory of inventory cards for accounting. The main task is accounting for fixed assets, reports, inventory card, OS. Guys, help me find a sample of filling out an inventory card in advance.

Approved by the Vice-Rector for Organizational S. It is necessary to edit the OS Inventory Card form. Form Inventory card for accounting of non-financial assets Form. 368 State accounting Instructions for filling out this form are established in the document. Form INVENTORY CARD FOR ACCOUNTING OF FIXED ASSETS. Application and completion of forms of primary accounting documents Act on acceptance and transfer of objects of non-financial assets code

The mechanisms are described on the ITS. Inventory cards for recording non-financial assets f. If you are filling out the OS6 inventory card for the first time, read the sample form. OKPO, OKOF, factory numbers, inventory numbers, etc. Filling out an inventory card for recording fixed assets. Inventory of inventory cards for accounting of non-financial assets form code. Certificate of write-off of a car Sample of filling out an inventory card. Sample order to interrupt parental leave for a child up to 3 years old.

1. Sample of filling out the auction 12 in 2021
2. Instructions for filling out form 3 bidding PM

What is the inventory card 0504031 for?

The use of an inventory card (f. 0504031) is regulated by the provisions of Order No. 52n of the Ministry of Finance of the Russian Federation dated March 30, 2015, which introduces primary forms, as well as accounting registers for budgetary structures.

Card 0504031 is used to account for objects related to the organization's fixed assets, assets classified as non-produced, and also as intangible. Such cards must be issued for all inventory resources used by the institution. Filling out the relevant documents is carried out on the basis of the primary document, reflecting the receipt or production of a non-financial resource.

You can learn about the latest changes in budget accounting and new standards that have been applied since 2021 from the review from ConsultantPlus. If you do not already have access to this legal system, a full access trial is available for free.

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Card form 0504031 is used by budgetary structures and is issued for all inventory items related to fixed assets, non-produced and intangible assets. It is filled in on the basis of the primary data, reflecting the receipt of the corresponding objects.

You can learn more about budget accounting of non-financial assets in the articles:

• “Non-financial assets in budget accounting are...”;
• “Budget accounting of fixed assets (nuances)”.

You can find more complete information on the topic in ConsultantPlus. Free trial access to the system for 2 days.

Form card 0504031: document structure

The card in question is filled out on both sides.

On the front side are fixed:

1. Card information:

• opening, closing date;
• form number;
• Date of preparation.

2. Information about the institution:

• name of the institution, its branch;
• institution code according to OKPO (All-Russian Classifier of Enterprises and Organizations).

3. General information about the accounting object:

• name, type, purpose of the accounting object, its number according to OKOF (All-Russian Classifier of Fixed Assets);
• information about the manufacturer of the accounting object (supplier), organization code according to OKPO;
• location of the accounting object;
• information about financially responsible employees;
• unit of measurement of the asset according to OKEI (All-Russian Classifier of Units of Measurement);
• number assigned to the asset;
• accounting account number;
• brand, project, type of product;
• registry, factory and other codes;
• date of product release, commissioning;
• information about the document that establishes the ownership of the object;
• reference balance price of the product in foreign currency.

Inventory cards in 1C: Accounting departments of government institutions, 8th edition. 2.0

In this article, we will look at what an inventory card is, what it is used for, and how to correctly fill out an inventory card in the 1C: Public Institutions Accounting program, 8th edition. 2.0

Inventory card - what is it and what is it for?

An inventory card is maintained for each fixed asset item (non-financial asset). You can call it a “passport” of the fixed asset; it contains all the information about it. Today, the current form for the OKUD inventory card for accounting for non-financial assets is 0504031 (approved by Order of the Ministry of Finance of the Russian Federation dated March 30, 2015 No. 52n, applied from December 29, 2021). For a group of homogeneous objects of fixed assets (software, library collections, stage and production equipment (scenery, furniture and props, props)), items of production and household equipment worth up to 40,000 rubles inclusive, the form according to OKUD 0504032 is used.

A card in 1C:BGU (f. 0504031) is opened by the institution for each inventory item, filled out on the basis of the Acceptance and Transfer Certificate of fixed assets, passports of manufacturers, technical and other documentation characterizing the object, reflecting the date of acceptance for accounting and the transaction log number .

Form 0504031 consists of 5 sections:

1. Information about the object.
2. The cost of the object, changes in book value, depreciation.
3. Information about acceptance for accounting and disposal of an object.
4. Information about internal movement of the object and repairs.
5. Brief individual characteristics.

How to fill out an inventory card in the 1C program: BGU 2.0

When creating an object in the “Fixed Assets” directory, fill in its name, as well as additional information that is important. We recommend that you immediately select the OKOF code so that this data is automatically applied at subsequent stages (Fig. 1).

An inventory card is opened and a serial number is assigned to it when it is accepted for accounting. You must tick the “Inv. card". The inventory card number is generated automatically, but can be adjusted manually if necessary (Fig. 2).

After the document “Acceptance for accounting of fixed assets” is completed, the relevant data is filled in, which will be reflected in sections 2 and 3 (Fig. 3).

Using the “Change the composition of additional details” function (Fig. 4, Fig. 5), we can independently supplement the individual characteristics with the necessary parameters.

The inventory card can be presented in the form of an electronic document or in printed form, as stated in paragraph 19 of Instruction No. 157n: “With comprehensive automation of accounting, information about accounting objects is generated in the databases of the software package used. The formation of accounting registers is carried out in the form of an electronic register, and in the absence of technical capabilities - on paper.

The formation of accounting registers on paper in the event that it is not possible to store them in the form of electronic documents signed with an electronic signature, and (or) the need to ensure their storage on paper is carried out with the frequency established within the framework of the formation of accounting policies by the subject of accounting, but not less frequently than the frequency established for the preparation and presentation by the accounting entity of accounting (financial) statements generated on the basis of data from the relevant accounting registers.”

The inventory card is generated when you select the “Print” button (Fig. 6).

All inventory cards are registered in the “Inventory” - form according to OKUD 0504033, which can be generated in the section Reports on Fixed Assets, Intangible Assets, Legal Entities.

If the inventory card number is not assigned in 1C:BGU 2.0

Often an accountant has a situation where, when accepting a fixed asset for accounting, a serial number was not assigned to the inventory card. This can be corrected using the operation “Change data of OS, intangible assets, legal acts” (Fig. 7).

Select the fixed asset, set the number and opening date of the inventory card and post the document (Fig. 8):

If you need expert advice on filling out or adjusting inventory cards in 1C:BSU or on other issues of accounting and tax accounting in budgetary institutions, write a question in the chat on this page, the first consultation is free.

Source

Inventory card for accounting of fixed assets (Form according to OKUD 0504031)

Order of the Ministry of Finance of the Russian Federation dated December 15, 2010 N 173n On approval of forms of primary accounting documents and accounting registers used by public authorities (state bodies), local governments, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions and Methodological instructions for their use (Registered with the Ministry of Justice of the Russian Federation on 02/01/2011 N 19658) The document has become invalid 1HQQESHpv9LE

• Main menu Order
• Appendix No. 1. List of unified forms of primary accounting documents used by public authorities (state bodies), local government bodies, management bodies of state extra-budgetary funds, state academies of sciences, state (municipal) institutions 1. Forms of documents of class 03 “Unified system of primary accounting documentation" OKUD
• 2. Document forms of class 04 “Unified system of banking documentation” OKUD
• 3. Forms of documents of class 05 “Unified system of accounting, financial, accounting and reporting documentation of the public sector of management” OKUD