OS-6 inventory card in 1C 8.3

Inventory cards of fixed assets in 1C reflect all information about the object - characteristics, whether there has been modernization, movement since its acceptance for accounting, etc. At the same time, in 1C cards, most of the data is transferred automatically from fixed asset accounting documents. Let's look at how to create, assign a number and, finally, print inventory cards in 1C: Enterprise Accounting 3.0. If you still have questions related to the work of the directories, please contact the 1C consultation line, and also leave requests on our website. Our specialists will contact you as soon as possible.

You can generate a card from the directory “Fixed assets” (menu section “Directories” - “OS and intangible assets”).

Fig. 1 “Directories” - “OS and intangible assets”

Let's open the directory element and see what data is displayed in it, and what we can add additionally.

Fig.2 System and manually entered data

Data on acceptance for accounting, location, and method of reflecting depreciation expenses are reflected automatically from the document of receipt or acceptance of an asset for accounting. The user should fill out some of them “by hand” - this is the data in the “Information for the inventory card” section, such as manufacturer, serial number, object passport number, date of issue or construction (for the property).

Fig.3 Information for the inventory card

Having filled in the necessary data, print the card using the “OS Inventory Card (OS-6)” button.

Fig.4 OS inventory card (OS-6)

Fig.5 Printing form OS-6

If working with inventory cards causes you difficulties, contact our technical support line for 1C users by phone or leave a request on the website.

Terms and purpose of the document

All issues that are relevant to the management of the law are very precisely 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.

Reflecting object movements

The card has to be printed for any changes in data about the object - movement, disposal, modernization, revaluation, etc., since all changes are recorded in the inventory card. For example, a transfer from one person to another is displayed in the section “Information on acceptance, internal movements, disposal (write-off) of a fixed asset item.”

Fig.9 Reflection of object movements

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.

Features of card design in budgetary organizations

There are nuances that are associated with accounting for property in budgetary institutions. To begin with, it is worth defining a list of situations when disposal of objects occurs:

The donation occurs free of charge;
The object became completely unusable;
A shortage is identified - write-off is carried out at the expense of employees found guilty;
Write-off of shortages due to natural disasters.

Upon disposal, the following documentation must be completed:

Act on write-off of fixed assets (not drawn up for transport);
An act of writing off an entire group of objects at once;
Act on write-off of motor vehicles;
The act of writing off soft and household equipment;
The act of writing off library literature.

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.

Procedure for filling out the card

The inventory card is filled out in the following order:

Entering the necessary information into the card header - date of issue and card number in order.
The accountant fills in the required details of the organization.
The purpose of the structural unit is determined.
The full name of the fixed asset accepted for accounting in the appropriate manner is indicated.
Enter the number of the depreciation group to which the object belongs.
The location of the OS object is determined.
The first section is filled out - information about the object at the time of transfer is entered: production date, information about putting into use, service life, depreciation amount, residual value (only for objects that have already been in use).
The second section is filled out - information about private investment and initial cost is recorded (this information is required for calculating depreciation).
Section four is filled out - it indicates information about the acceptance of the object: details of the acceptance paper, the price of the object, as well as the full name and position of the responsible employee.
Section seven is filled out - a brief description of the OS is written down.
The third section is filled in only when a revaluation of an asset has occurred. The date of revaluation, conversion factor and replacement cost are indicated.
The fifth section is filled out only if the original price of the property changes during modernization, reconstruction or liquidation.
Section six includes information on the costs of repairing fixed assets.

After the card has been completely filled out, it is signed by the employee responsible for its storage and execution. In most cases, this employee is an accountant.

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.

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.

Rules for document execution

The inventory card of the object has a unified form with code OS-6, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7.

The document is drawn up for each object separately and in a single copy, and if the cards are kept in electronic form, then there must be a copy of it on paper (it is the paper versions that contain the “live” signature of the financially responsible person). It is not necessary to certify the document with the company seal, because it refers to its internal documentation.

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.

Blog

July 9, 2021

Inventory card of fixed assets - a document in the directory “Fixed Assets”

Inventory card of a fixed asset is a printed form of the elements of the directory “Fixed Assets”.

It contains information on the selected fixed asset of the enterprise.

Information about the fixed asset is filled in upon acceptance for accounting and may change during operation. Depending on the date of compilation of the printed form OS-6, the specified data may change.

To view the printed form OS-6, you need to open the directory “Fixed Assets”

rice. 1 (click to enlarge)

Then select the desired fixed asset from the list and click on the corresponding button at the top of the window

rice. 2 (click to enlarge)

When you click on the button at the top of the 1C window, you will see the printed form of the inventory card itself, which can be printed.

rice. 3 (click to enlarge)

To change the basic data inside the OS-6 printed form, you need to edit the information inside the fixed asset card (information on Accounting, Tax Accounting, as well as additional data - manufacturer, OS passport number, etc.)

rice. 4 (click to enlarge)

Also, to change “variable” data on a Fixed Asset, it is necessary to generate and post special documents. This could be a document “OS Upgrading”, “OS Inventory”, “OS Lease”, “OS Relocation”, etc.

For example, in order to assign a new financially responsible person or location of a fixed asset, a document “Movement of fixed assets” is generated.

rice. 5 (click to enlarge)

All changes in fixed assets that were reflected in accounting can be seen in the report “Inventory book OS 6b”.

The report can be opened in the “OS and intangible assets” section, subsection “Reports”

rice. 6 (click to enlarge)

A report window will appear where you need to select an enterprise, as well as the period for which you want to see changes in fixed assets. After clicking on the “Generate” button, information will appear on all changes for the selected period of time

rice. 7 (click to enlarge)

Through the generated inventory book report, you can open the Fixed Asset card (1), as well as the document that influenced the accounting of fixed assets (2).

rice. 8 (click to enlarge)

For any questions you may have regarding working in 1C programs, you can contact our consultation line at Tel.: +7 (343) 222-1C-1C (212-12-12, 212-16-16) or request a call back.

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 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 USN

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:

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:

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:

Answer:
Starting from version BGU 1.0.45, the following changes have been made: “The need to maintain an inventory card of an NFA object is explicitly indicated when accepting the object for accounting.
For capital investment objects and objects for which the inventory card is not open (the object is not accepted for accounting), printed form 0504031 (0504032) is not generated; such objects are not included in the inventory of inventory cards (f. 0504033). The card is considered not open if it is not assigned a number. Entries in the information register “Inventory Card Numbers” are generated when posting acceptance documents for accounting if the “Inventory Card Number” requisite is filled in, or when posting the document “Changing the data of OS, intangible assets, legal acts”. Now, in the acceptance documents for OS accounting, the ability to automatically number NFA inventory cards has been added. The automatic numbering setting has been added to the institution's accounting policy. A new reference book “Inventory Card Number Templates” has also been added. The directory is intended for specifying a template for inventory card numbers. Indicated in the accounting policy of the institution. Using a template eliminates the need to renumber existing inventory card numbers to use automatic numbering.

For group entry of NFA inventory card numbers, processing “” is provided (menu “OS, NMA, NPA - Working with OS information registers”).

Processing “Managing Inventory Card Numbers” The Managing Inventory Card Numbers assistant is designed for group changes in the numbers of NFA inventory cards.

Assistant Manage inventory card numbers

allows:

edit existing inventory card numbers (change the length of numbers, renumber inventory cards automatically or change numbers manually, close cards);
number inventory cards for fixed assets, intangible assets, legal acts accepted for accounting, for which inventory card numbers are not specified.

Working with the “Managing Inventory Card Numbers” assistant
When working with the assistant, the following sequence of actions is recommended:

In details As of date

you should select the date from which the new inventory card numbers will be valid; on this date, when processing is performed (click on the
Create document
), the document Change of data of fixed assets, intangible assets and legal acts will be created. If inventory cards were previously opened for accounting objects on off-balance sheet accounts (01, 02, 22), they must be closed. To do this you should:

with numbers
,
off-balance sheet
,
written off
and/or
not written off
;
Set the Number automatically
to the
Clear numbers
, press
the Number
;
Using the Create Document
, create a document and save it.

If the institution maintains continuous numbering of inventory cards, then for correct auto-numbering it is recommended to bring the current numbers to the same length. To do this you need:

Fill out the table with data about NFA objects with settings: with numbers
,
on the balance sheet
,
including movable property,
written off and/or
not written off
. The tabular part of the processing will include objects of OS, intangible assets, legal acts, for which inventory card numbers are specified;
Make sure that all numbers are the same length, and if not, add leading zeros to the numbers. This can be done manually or automatically using the Change
group
Change the length of the new number
, having previously specified the length of the number (field
Number length
). In the second case, the missing characters of the established length of inventory card numbers will be filled with zeros at the beginning of the number if prefixes are not used, or at the beginning of the number immediately after the prefix if prefixes are used;
Using the Create document
, generate a document
Changing the data of OS, intangible assets and legal acts
and save it.

To open inventory cards of NFA objects accepted for registration, they should be assigned numbers. To do this you need:

Fill out the table with data on NFA objects accepted for accounting without inventory numbers with the settings: without numbers
,
on the balance sheet
,
including movable property, written off and/or not written off.
For NFA objects, automatic assignment of numbers is recommended. To assign numbers automatically, if continuous numbering is used, you should set the Number automatically

the Continuous method
position ,
from the last number of the inventory card of the selected institution
and then click the
Number
.
If numbering by template is used, you should set the Number automatically

By template
position , specify the template and click the
Number
. You can also set new inventory card numbers manually in the tabular part of processing.

The new numbers should be saved; to do this, you need to use the Create document
to generate a document
Changing the data of fixed assets, intangible assets and legal acts
and post it.
Before creating a document Changing the data of OS, intangible assets and legal acts,
new inventory card numbers are checked for uniqueness, and if there are duplicates among them, a message is displayed indicating such inventory card numbers.
You can find rows with the same number of inventory cards in the tabular section using the Find
located above the table with a list of fixed assets.

When posting a document Change of fixed assets, intangible assets and legal acts, movements are generated in the information registers. The completed document can be found and edited in the section “OS, intangible assets, legal acts - Working with registers of information on OS”.

8	Section No. 2 is being compiled	The starting price of a certain object is indicated, as well as its useful life in accordance with the passport
9	Section No. 3 is being compiled	This step is carried out only if the fixed asset is subject to revaluation
10	Section No. 4 is being compiled	Information on the acceptance of fixed assets, as well as their further movement, is indicated.
11	Section No. 5 is being compiled	This step is carried out only if the starting price of fixed assets has undergone certain changes
12	Section No. 6 is being compiled	Provide a complete list of information that relates to the costs of equipment repairs
13	Section No. 7 is being compiled	A brief individual description of a particular object is indicated.
14	The signature of the person responsible for the execution and storage of this document is affixed.	Often this responsibility is performed by the chief accountant.