Accounting for computers and office equipment. The procedure for accounting for computer equipment Accounting for computers and office equipment 1s

When registering computer and similar equipment, you need to pay attention to the way they are reflected in the delivery note. If the components of the computer are reflected in different positions in the delivery note or they have different service life, then they are assigned separate inventory numbers and they are also separately taken into account. Computer accounting has its own characteristics. It is necessary to take into account the cost criterion for classifying objects as fixed assets (more than 40,000 rubles).

Accounting as a single object

Let's give an example of how a computer purchase is reflected in accounting. Vozrozhdenie LLC purchased a computer for management purposes on February 21, 2016, the configuration and cost of which are presented in Table 1.

Based on the order of the director of Vozrozhdenie LLC, the useful life of this computer was set at three years. When registering this object, the commission draws up, signs and transfers to the accounting department an act of acceptance and transfer of fixed assets (according to the OS-1 form).

The receipt of fixed assets is reflected in account 08 “Investments in non-current assets”, to which corresponding sub-accounts are opened for types of non-current assets. For example, to reflect the acquisition of fixed assets, subaccount 1 “Acquisition of fixed assets” is opened. This organization applies the straight-line depreciation method to fixed assets. Depreciation has been calculated since March 2016. The straight-line method involves charging depreciation in equal monthly and annual amounts.

Since the useful life of the purchased computer is set to three years, the annual depreciation rate is calculated as follows: 100% / ULI = 100% / 3 = 33.33%.

The annual depreciation amount is calculated as the product of the original cost of the object and the annual depreciation rate, i.e. in this case: 58,150 rubles. x 33.33% = 19381 rub. The monthly depreciation amount is calculated as the quotient of dividing the annual depreciation amount by the number of months in the year, i.e. 19381 / 12 = 1615 rubles.

The accounting department of LLC Vozrozhdenie made the following accounting entries by reflecting the receipt of the computer and depreciation (Table 2).

Accounting for a computer by individual parts

In accounting, it is also possible to reflect computer and office equipment by individual parts and components. You can display the components of a computer as independent objects in the following cases:

• the enterprise will use components of computer and office equipment to connect and connect to various equipment (for example, one printer will be used by several machines or a monitor will be connected to several computers);
• an enterprise uses a printer as a fax or copier, and therefore the terms of use of the components of office equipment will be different. In these listed cases, computer equipment can be taken into account not as a whole, but in parts.

For example, Zarya LLC purchased a computer in February 2016, the equipment of which is presented in Table 3.

The monitor is supposed to be used on different system units, so the organization decided to separately account for the components of the computer. The following useful life periods were established for the computer components (Table 4).

Since different useful lives were established for the components of the computer, they are taken into account separately as part of inventories, because the cost criterion for classifying objects as fixed assets is 40,000 rubles. In this case, upon receipt of computer equipment, the commission issues a receipt order (Form M-4) and a demand invoice (Form M-11). In this case, depreciation is not charged, since computer parts are included in materials.

The following accounting entries were made in the accounting department of Zarya LLC to reflect the receipt of computer components (Table 4).

Correct accounting of equipment at the enterprise is an important point for maintaining economic activity. First of all, the cost of equipment, or rather depreciation, affects the cost of production. In addition, incorrectly organized accounting of equipment can lead to tax penalties, since depreciation is an expense item and reduces taxable profit.

In this article, I propose to consider the stages of equipment accounting in 1C 8.3 Accounting 3.0, starting with its receipt and ending with write-off.

To complete this operation, use the document of the same name “Receipt of Equipment”. The list of documents is located in the “Receipt of fixed assets” section (main menu “Fixed assets and intangible assets”). You can go to the list by clicking on the “Equipment Receipt” link.

In the list window, click the “Create” button. Now you can proceed to filling out the document details.

• We indicate the date and number of the primary document, the date of the document in the system. The number will be assigned automatically upon registration.
• If this information base maintains records for several organizations, select the organization. If the “Organization” field is missing in the document header, it means that records are kept for only one organization. This is a common feature for all documents.
• The selection of a counterparty can be made by TIN or by name. If it is not found in the directory, the program will offer to create it.
• If the counterparty already exists and an agreement with the “With supplier” type has been concluded with it, the agreement will be entered automatically.

Now let's move on to filling out the tabular part. On the first tab we indicate:

• Equipment that we come;
• Quantity;
• Price;
• VAT rate;
• Accounting account (usually 04/08).

This is what the completed document should look like:

On the “Products” tab, you can specify related products. They arrive as usual.

The “Services” tab indicates services that are not included in the cost of the equipment. For example, services related to the delivery of goods.

To reflect the services that need to be included in the cost of equipment, there is a document ““.

Receipt of additional expenses

Go to the list of additional documents. expenses can also be found in the “Receipt of fixed assets” section.

The header of the document is filled out in the same way as the receipt document.

On the “Main” tab fill in:

• Name of service (field “Content”);
• Amount and rate of VAT;
• a method for allocating costs if they relate to several items of equipment.

On the “Products” tab, respectively, equipment:

Let's go through the document and look at the postings it generated:

As you can see, the amount of additional expenses increased the cost of the machine.

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Transfer of equipment for installation in 1C 8.3

This document also affects the final cost of the equipment and allows you to include in the price the components or equipment necessary for installation. In the header of the document we indicate the object for the construction of which the equipment is used, the cost account, etc.

In the tabular part the equipment is selected:

Acceptance of equipment for registration

After registration of receipt, the equipment must be accepted for accounting.

From the same section, go to the “” document list form and click the “Create” button.

Let's start filling out the document details:

• « OS event» – we indicate how we will accept the equipment for accounting, with and without. Affects generated wiring;
• « MOL» – indicates the materially responsible person to whom the equipment will be assigned;
• « OS location» – the division for which equipment records will be kept.

Let's move on to the tabular part. The first tab is “Non-current asset”. Here you need to indicate the type of operation, the method of receipt and select from the directory “” the equipment that was installed at the arrival:

On the “Fixed Assets” tab, select an equipment card, which must first be entered into the “Fixed Assets” directory.

This directory stores all information about fixed assets. For the most part, the equipment card is filled out automatically when you post this document. It stores information about the initial and current cost of equipment, accrued depreciation, and reference information. The data is taken from the document. When a document is changed, the data in the directory also changes.

This program is necessary for system administrators, heads of IT departments, owners of computer stores, owners of home networks, owners of a large number of components and computer equipment.

Main functions of the program

1. Maintaining a database of computers and office equipment

Storing information about all computers and office equipment of your organization (device type, technical specifications, inventory and serial numbers, supplier, cost, date of purchase, warranty period and expiration date, responsible person, etc.).

2. Accounting for repairs and upgrades. Control of warranty periods

Recording of performed repairs and upgrades, replacement of consumables and parts, preventive maintenance. The date, type and description of the work performed, and their cost are indicated.

3. Accounting for installed software

Recording the name of the software, its description, registration key, number of copies, cost. Monitoring the need to install new versions of software products, as well as to purchase “new products” for the necessary tasks.

4. Assigning objects to responsible employees

All accounting objects can be assigned to responsible employees, divided into departments and branches.

5. Maintaining a database of suppliers and other partners

Storing complete contact information for all partners in the database. The ability to analyze the history of working with suppliers, assess prospects, and draw up plans for the future.

6. Computer inventory, local network scanning, computer hardware resources
7. Export and import of any data
8. Selection, search, grouping, sorting of data according to various criteria
9. Flexible database structure with customization for any task
10. Network and multi-user modes, flexible configuration of access rights with restrictions on fields and records
11. Creating and setting up reports, reminders for various conditions, e-mail newsletters
12. Customization - setting up menus, toolbars and other elements personally for each user

Standard platform features

With the program you can do the following:

• Create, change, delete records, fields, tables
• Import data into any database table from text files
• Sort tables by any field, including sorting by several fields (up to 3) while holding down the Shift key
• Filter the table by any field using the following operators: =, >, >=, "Contains", "Does not contain", "Starts with", "Does not start with", "Ends with", "Does not end with", LIKE, NOT LIKE
• Group identical data in any field when the table is sorted by that field (for checked fields in table properties)
• Mark entries as "Favorites", then they will be displayed in orange. The color is set in the table properties
• Mark posts as "Dead" ("Uninteresting"), then they will be displayed in gray (or other) color
• Set up color rules. You decide which lines to highlight, in what color and under what conditions.
• Build a tree based on any fields with an arbitrary number of levels for hierarchical display of data from any table
• Change data in any field (except ID and calculated fields) directly in the table or in a separate form (selected in settings), mark multiple records, delete, print, export marked
• Change or delete multiple records at once in any database table using the Bulk Update form
• Create new stored fields for tables of the following types: text, numeric, yes/no, date and time, picture
• Create calculated fields for tables, for example, you can create a field with the formula "[Field 1] / [Field 2]"
• Create calculated fields whose values ​​will be taken from other tables. For example, you can display the name of the debtor from the Debtors table.
• Create new tables with exactly the same capabilities for actions with them as any other table
• Link drop-down lists of fields to other tables for easy selection of values ​​from them when editing in a table or for selection from other forms when editing in a form
• Set an arbitrary number of subordinate tables for any table, for which you need to set the binding by fields in the table properties
• Change the order of fields in any table using drag and drop or using the "Settings" form
• Rename table fields and the names of the tables themselves in accordance with the specifics of your business. (To be more precise, their labels.)
• Print the current view of any table, taking into account field visibility, width and order
• Export data from any table to MS Excel or CSV text file, taking into account the current table view
• Export the current record to MS Word based on a template file with bookmarks corresponding to field names
• Work with multiple database files, create new databases, of course, you can also open them using MS Access.

Installing the program

To install the program you need:

• Download the program CompCount.msi
• Launch the installer by double clicking on the downloaded file
• Follow the instructions of the installer to install the program on your hard drive.
• Launch the program by selecting it from the “Programs” menu by clicking the “Start” button or a shortcut on the desktop.

To replace your current version of a program with a new one, you must first uninstall the current one and then install the new one.

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"1C:Enterprise" for automation of office equipment accounting

The range of office equipment used by organizations and enterprises in their daily activities is quite wide. This is a computer network consisting of workstations, servers, network equipment and duplicating equipment, telephone and fax machines and other equipment.

Some types of office equipment, such as a personal computer, are kits. The rapid development of electronic technology has led to the fact that almost every new piece of equipment purchased within one type of equipment differs significantly in its configuration from the previous one. As a result, an organization simultaneously operates computers that not only differ in their production capabilities, but also consist of non-interchangeable components.

To develop plans for maintaining and developing production, organizations need to have up-to-date summary and detailed information about the technical condition of equipment, its configuration, the availability of spare parts, etc. The absence of this data significantly complicates the modernization of equipment and its rational redistribution between departments.

To automate the accounting of office equipment and components, repair work and solve other problems, the Astrosoft company (1C: Franchisee) has developed the “Business Dossier. Office Equipment” configuration. This software product is designed to collect and store information, as well as generate reports on the availability, movement, repair and modernization of any office equipment and components at all stages of the life cycle - from receipt to decommissioning.

Systematization of information on equipment in the information system is carried out as follows. For each piece of equipment in the configuration, a directory element is created - “Equipment set form”.

The necessary information about the kit is entered into the form sequentially, at the moment of transition from one stage of the equipment life cycle to another (storage, operation, movement, change of configuration, etc.). Information is entered into the form automatically after filling out and registering the relevant documents in the information system.

To document the receipt of equipment, use the document “Receipt of equipment sets”. This document contains the inventory number and name of the equipment, its type and cost, warranty number and warranty period, the supplier, financially responsible person, the department in which the equipment will be located before transfer to the user, and other information are indicated. When registering a document in the system, an “Equipment Set Form” is generated, filled with these data. If the received equipment is a kit, then information about the composition of the kit (list of components) will be on the corresponding tab of the form. The list of installed software is displayed on the "Installed Software" tab. It should be noted that appropriate documents are used to register the receipt, installation and removal of software.

Registration of receipt of components is also carried out using a document. All office equipment, spare parts and software received by the organization are accounted for “in the warehouse” and are automatically written off from it at the time of transfer to the user or installation on workstations. Repeated issuance of the same computer or installation of used components in the system is excluded.

The transfer of equipment into operation is completed using the “Commissioning” document. When registering this document, information about the user and the financially responsible person (usually the head of the structural unit in which the user works) is entered into the form. Despite the fact that the financially responsible person in the form has changed, the system in this, as in other cases, “stores” the history of the values. This allows, if necessary, to trace all operations with the equipment.

When carrying out repair work, faulty components removed from equipment are counted as “written off”. If, during the modernization of equipment or for some other reason, serviceable components are dismantled, the system ensures that the dismantled components are accounted for “in stock.” In the future, they can be used to modernize or repair other equipment.

The program provides authorization and rights control, which allow differentiating access of different categories of users to different modes of the information system. For example, an ordinary user can record in the “Equipment Malfunction” document only the fact and nature of the malfunction of his workstation. In this case, an application for equipment repair is automatically generated to the service department. The result of the repair performed, as well as the associated consumption of components from the warehouse and changes in the computer configuration, can only be entered into the information base by an employee of the maintenance department.

Using custom configuration reports, you can obtain a variety of analytical information about the status and movement of office equipment. This may be information about the cost of equipment received over a certain period. Using the "Equipment List" report, you can generate, for example, a list of all workstations of a selected department on which specified software and/or certain components are installed. You can assess the potential production capabilities for deployment without additional costs for the purchase of fixed assets by generating a list of company equipment that is currently in reserve.

The "Business file. Office equipment" configuration works in real time. This means that up-to-date information on all issues related to the operation of office equipment owned by the organization can be obtained at any time.

Thus, the proposed solution allows you to organize inventory records of equipment, components and software, control their movement between structural divisions and financially responsible persons, timely receive information about emerging faults and record changes in equipment configuration.

As a result of using this software product, you can rationally plan the financing of the purchase of office equipment, as well as purchase office equipment with optimal characteristics. The software product can be effectively used in companies with a large fleet of personal computers or other office equipment. It should be noted that flexible configuration options allow you to organize accounting not only of electronic equipment, but also of other types of equipment - telephones, furniture, office supplies, etc.

To work with the configuration, you must have the Operational Accounting component of the 1C:Enterprise program system.

The configuration "Business dossier. Office equipment" received from the company "1C" a certificate "Compatible! 1C: Enterprise software system."