Vehicle inventory card sample filling. Inventory of fixed assets: inventory list, inventory card

Analytical accounting of fixed assets in an organization must be carried out for individual inventory items (clause 6 of PBU 6/01, Order of the Ministry of Finance dated October 31, 2000 No. 94n). For this purpose, an inventory card for recording a fixed asset item can be used. We will tell you about inventory accounting of fixed assets in our consultation.

Form 0306005

Resolution of the State Statistics Committee dated January 21, 2003 No. 7 approved unified forms of primary accounting documentation for accounting of fixed assets. And among other forms - an inventory card for recording a fixed asset object, form No. OS-6 (form according to OKUD 0306005). Sometimes it is also called a fixed asset inventory card.

You can download the form in Excel format for the inventory card for accounting for a fixed asset object using the link below.

Inventory card for recording a fixed asset item:

Instructions for the use and completion of the OS-6 form were also approved by Goskomstat Resolution No. 7 dated January 21, 2003. Thus, it is indicated that this form is used to record the presence of a fixed asset item, as well as to record its movement within the organization. Form No. OS-6 is kept in the accounting department in one copy. Initially, inventory cards for accounting for fixed assets (forms) are opened on the basis of acts of acceptance and transfer of fixed assets and accompanying documents (technical passports of manufacturing plants, etc.). Subsequently, based on the relevant documents, the card reflects information on the reception, movement of fixed assets within the organization and their disposal or write-off, as well as on reconstruction, modernization, major repairs and revaluation.

Is the OS-6 form mandatory?

From 01/01/2013, the forms of primary accounting documents approved by Goskomstat are not mandatory (except for the forms established by authorized bodies in accordance with and on the basis of other federal laws (for example, cash documents)) (Information of the Ministry of Finance of Russia No. PZ-10/2012).

In this regard, an organization can develop a sample inventory card for accounting for fixed assets independently and secure it in its own. When choosing a specific form and filling out inventory cards for recording fixed assets, it is important to control the presence in the primary accounting document of the provisions provided for in Part 2 of Art. 9 of the Federal Law of December 6, 2011 No. 402-FZ.

Also, for example, an organization can use other forms approved by Resolution of the State Statistics Committee of January 21, 2003 No. 7 for accounting for fixed assets. In particular, you can use an inventory card for group accounting of fixed assets (form No. OS-6a) or an inventory book for accounting of fixed assets (form No. OS-6b). A commercial organization can even use form 0504031 - an inventory card for recording fixed assets, approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n for government bodies and government institutions.

Accordingly, for an inventory card for accounting for fixed assets, the sample of filling will depend on the form chosen by the organization and approved in its Accounting Policy.

In order to prevent the fact that the inventory card for accounting for fixed assets is not opened for some objects, you can maintain an inventory of inventory cards for accounting for fixed assets. To do this, you can use, for example, the form according to OKUD 0504033, approved by Order of the Ministry of Finance dated March 30, 2015 No. 52n.

How to fill out an inventory card OS 6 correctly

Technical re-equipment Involves improvement of technical and economic indicators through the use of new technologies, increased automation, and replacement of obsolete or worn parts. The primary document evidencing the implementation of the operation is also the OS-3 act. Modernization As in the two previous cases, it is confirmed by OS-3, the operation is carried out to increase productivity, change the technical purpose of the OS, and acquire new useful qualities. All these procedures change the initial cost of the property, which must be reflected in OS-6. Inventory of fixed assets How is an inventory of fixed assets carried out and what is needed for this? Read our article. Here you will learn what an audit of fixed assets is and how to conduct it correctly. To correctly calculate depreciation, read this article.

Unified form No. os-6 - form and sample

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As soon as an object of fixed assets arrives at the organization, this fact is recorded by a special document - an inventory card (form OS-6). What uniforms are available now? The most common form that is created in an organization is OS-6. We will look at this in this article. In what case is an inventory card created in the OS-6 form?

• It is created when any activity is carried out with the main asset (from the beginning of registration).
• The first entry is recorded in this form during the registration of a certain object and during its putting into use.
• Also, if the object is moved, repaired, retired, revalued, written off.

The form is kept in 1 copy.

Inventory card for recording a fixed asset item according to OS-6 form

It is not necessary to certify the document with the company seal, because it refers to its internal documentation. Example of registration of an inventory card according to the OS-6 form Filling out the header of the document At the beginning of the document enter:

• name of the company that owns the fixed asset,
• the structural unit to which the property is assigned,
• inventory card number,
• date of its preparation,
• name of the registered object.

Here, in the column on the right, the enterprise code according to OKPO (All-Russian Classifier of Enterprises and Organizations) is indicated - it is contained in the constituent papers and the code of the fixed asset object according to OKOF (All-Russian Classifier of Fixed Assets).

Form os-6. inventory card

Together with the OS-6 card, in the accounting department of an enterprise, if there are several homogeneous objects, the OS-6a forms are used - to keep records of a group of such units of property. Companies belonging to small businesses can use an inventory book (OS-6b). Only a small number of operating systems, which generally belong to the enterprise, are registered in this way.
This form contains the view, location of objects and other information. For each unit of fixed assets, one copy of OS-6 is created, which is stored in the accounting department; it is also advisable to draw it up for leased property, which is accounted for in off-balance sheet accounts. All entries in OS-6 are made on the basis of primary documents, such as acts, invoices, and accompanying documents from suppliers.
In the case of execution of acts for construction, relocation, write-off of fixed assets, their data is also entered into OS-6.

Form os-6. inventory card for fixed assets

Attention

In particular, the following information is entered into the card:

• on the revaluation of fixed assets (section 3);
• movement of the object and its write-off (section 4);
• costs of reconstruction, modernization and repair (sections 5 and 6).

The card is signed by an authorized employee (usually an accountant). A sample of filling out an inventory card for fixed assets can be found on our website. Download a sample of filling out the unified form OS-6 PLEASE ATTENTION! In the example of filling out an inventory card for accounting for fixed assets, sections relating to changes in the value of a fixed asset, its repair, individual characteristics, and the accountant’s signature are given on the 2nd page.

How to fill out an inventory card

For fixed assets When an item of fixed assets arrives at the enterprise, an inventory card is created for it. There are three unified forms: OS-6 - issued for one object, OS-6a - issued for a group of objects; OS-6b – inventory book, filled out by small businesses. In the article we will dwell in more detail on the OS-6 inventory card, the form of which can be downloaded at the end of the article.

We invite you to familiarize yourself with the features of filling out the OS-6 form; you can download a completed sample inventory card below. All transactions performed with the fixed asset, starting from the moment of acceptance for accounting, are recorded in the inventory card. The first entry in Form OS-6 is made when registering an object and putting it into operation.

Inventory card for accounting of fixed assets - how to maintain it?

Info

OS, transportation costs, installation, assembly, testing costs and others);

• Useful life is determined based on the depreciation group of the object.

Section 3 of the inventory card – revaluation. Revaluation is a change in the value of a fixed asset at which it is accounted for, carried out periodically to match the accounting value with the real one. For each revaluation carried out, you must indicate on the inventory card form:

• Date of its holding;
• Conversion factor;
• Replacement cost is the new cost of the object, which will be listed on account 01.

Filling out section 4 of the inventory card - “movements” Information about all internal movements (between departments), as well as disposals as a result of write-offs and sales, are entered in this section of the OS-4 form.

How should you fill out an inventory card for a fixed asset item?

A few rules for maintaining OS-6:

• if the property is accepted for accounting in the current month, then the completed form for them can be stored separately, but starting from the next month, they must be moved to the rest;
• monthly, the accountant must check the total amount of inventory cards with the fixed assets accounting data; the amount of the specified depreciation is accrued from the beginning of operation;
• all information reflected in the card must be reliable, since violations and errors entail penalties from government inspection bodies;
• Each OS-6 is assigned its own unique number.

When is OS-6 filled out? When performing almost any business transaction with property, changes are entered into OS-6. It opens when an asset is accepted for accounting on the basis of the transfer and acceptance certificate OS-1 (OS-1a - for buildings and structures, OS-1b - for groups of objects).

Filling out the OS-6 inventory card

Continuing to fill out the right column, we enter detailed information about the object:

• number of the depreciation group to which it belongs according to the accounting of the enterprise,
• passport registration number,
• serial and inventory numbers,
• date of registration of the fixed asset for accounting,
• number of the account (sub-account) through which it passes.

Below, the location of the fixed asset object is entered in the corresponding lines (indicating the department code, if such coding is used at the enterprise) and information about the manufacturer (this data can be found in the technical passport). Filling out information tables The second part of the document opens sections dedicated to the registered object. Please note: information is entered into the first section only if the property was already in use at the time of entry into the card.

Inventory card form OS-6

If it is new, you do not need to fill out this section. The second section includes the cost of the object at the time of acceptance for accounting and its useful life. The third section is drawn up when revaluing a fixed asset - and the price can vary both upward and downward. The difference between the original cost and after revaluation is determined as the replacement price.
The fourth section of the card contains information about all movements of recorded property. The data is entered here strictly on the basis of accompanying papers indicating the type of operation, the structural unit to which the asset belongs, the residual value and information about the responsible person. If the fixed asset is owned by several persons, then they must be indicated under the fourth table with the percentage distribution of shares.

Filling out the sections of the reverse side of the OS-6 form. The fifth section indicates all changes in the original value of the object, regardless of the actions performed with it. The type of operation, data from the supporting document, as well as the amount of expenses incurred by the organization in the process of carrying out the necessary procedures are written here. The sixth section includes information about repair costs, with a full breakdown of each operation performed (type of repair, accompanying documentation, amount of expenses).

The seventh section contains special data about the fixed asset object, including data on the content of precious and semi-precious metals, stones and materials in its composition. The last table of the card records structural units, elements and other features that are a distinctive feature of the property, as well as its qualitative and quantitative indicators.

Important

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.

Maria Antonova, auditor

The main document regulating the procedure for processing operations related to the acceptance of fixed assets for accounting is Resolution of the State Statistics Committee of Russia dated January 21, 2003 No. 7 “On approval of unified forms of primary accounting documentation for accounting of fixed assets.”

It is this document that provides for the unified form No. OS-6 “Inventory card for recording a fixed asset object.”

The card is used to record the availability of fixed assets. It reflects information about the acceptance of a fixed asset item for accounting, its movement within the organization, reconstruction, modernization, overhaul, as well as disposal or write-off.

The card is filled out in one copy. Entries in it are made on the basis of the act of acceptance and transfer of fixed assets and other documents (for example, technical passport, etc.). If a group of fixed assets is accepted for accounting, one inventory card is issued for them in form No. OS-6a “Inventory card for group accounting of fixed assets”.

An organization that has a small number of fixed assets can carry out object-by-object accounting in the inventory book (form No. OS-6b) indicating the necessary information about fixed assets by their types and locations (clause 12 of the Guidelines for accounting of fixed assets, approved Order of the Ministry of Finance of Russia dated October 13, 2003 No. 91n).

Let's look at how to fill out form No. OS-6 using a specific example.

In June 2007, a medical organization - OJSC Petra - through a distribution network purchased a table for x-ray equipment (model MBP-18/002) worth 63,720 rubles, including VAT - 9,720 rubles. The table was manufactured by Furniture Plant No. 18 LLC.

Table release date - 01/07/2007.

The organization established its useful life for accounting and tax accounting purposes on the basis of the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation of January 1, 2002 No. 1, 7 years (fourth depreciation group).

Serial number - 1278, inventory - 20.

The table was put into operation on 06/05/2007. At the same time, the organization’s accountant drew up an act of acceptance and transfer of fixed assets (form No. OS-1), on the basis of which it is now necessary to draw up an inventory card for accounting for the fixed asset item.

A month later (07/05/2007) the table was equipped with additional protective shields for a total amount of 14,300 rubles. The additional equipment was formalized by an act in form No. OS-3 (act number - 12).

The accounting policies of organizations provide for sequential numbering of inventory cards from the beginning of the year. The table is the 79th fixed asset item purchased by the organization this year.

Let's start filling out the inventory card with the so-called head of the document: this is, first of all, the number and date of the card. Based on the conditions of the accounting policy, the inventory card number is 79. The date of the card must correspond to the moment the fixed asset item was accepted for accounting (reflected in the debit of account 01 “Fixed Assets”), as well as the date of the act of form No. OS-1.

Next, the accountant fills in the details of the organization (namely, the name, OKPO and OKOF codes of the organization), and also indicates the name of the structural unit in which the fixed asset item accepted for accounting is located.

Then the name of the fixed asset object accepted for accounting is indicated.

Please note that in this line it is necessary to indicate the full name indicating the brand and model, just as in the act of form No. OS-1. In our case, “Table for medical equipment model MBP-18/002.”

Then you need to enter the depreciation group number (IV), registration passport number (in our case, absent), factory (1278) and inventory (20) numbers, and also indicate the date the fixed asset was accepted for accounting (06/05/2007) and the subaccount for which it is reflected (01-1).

Now let’s move on directly to filling out the first section of the form “Information about the fixed asset as of the date of transfer.”

Section 1 is filled out on the basis of the data reflected in section 1 of the act of form No. OS-1 and having an informational nature for objects of fixed assets that were in operation. In cases of purchasing objects through a distribution network or manufacturing for one’s own needs, Section 1 is not completed.

In our example, the organization purchases a new desk, so it may not fill out the specified section. Meanwhile, it would not be a mistake to indicate the date of issue reflected in the act and indicate the details of the act itself. The remaining lines need to be filled with dashes.

Let’s move on to the second section “Information about the fixed asset item as of the date of acceptance for accounting.” Here, first of all, the initial cost of the fixed asset is entered. In our example, this is the cost of purchasing the table, excluding VAT (RUB 54,000). VAT is not taken into account in the cost of the object, since our organization is a payer of this tax and does not carry out activities exempt from VAT, and accordingly has the right to deduct the full amount of VAT presented by the supplier.

The next detail is the useful life. According to the Classification of fixed assets included in depreciation groups, approved by Decree of the Government of the Russian Federation dated January 1, 2002 No. 1, medical furniture belongs to the fourth depreciation group with a useful life of over 5 years to 7 years inclusive. In our situation, by order of the manager, the useful life is set at 7 years.

The third section of the card will be filled out by the organization in the event of a revaluation of the fixed asset. Here you will need to indicate the date of the revaluation and its coefficient. In column 3 - reflect the replacement cost based on the results of the revaluation.

We move on to the fourth section of the form, which is called “Information on acceptance, internal movements, disposal (write-off) of fixed assets.”

In our example, the accountant fills out this part of the form on acceptance of fixed assets on the basis of an act in form No. OS-1.

In the future, additional information related to the internal movement of the object may be entered into this section - on the basis of an invoice in form No. OS-2, or its disposal (write-off) - on the basis of an act in form No. OS-4.

Now let's move on to filling out the second page of the inventory card.

Let's start with the fifth section, “Changes in the initial cost of fixed assets,” which reflects information on the costs of modernization, additional equipment, completion and reconstruction, as well as on the decrease in value during partial liquidation.

In our example, the organization retrofitted the table, which was reflected in the specified section of the card. The cost of additional equipment was 14,300 rubles.

The next sixth section of the inventory card is intended to reflect repair costs, which are entered into the card on the basis of form No. OS-3.

The very last, seventh section “Brief individual characteristics of the fixed asset” remains. It is necessary, first of all, to register the devices and accessories that are part of the fixed asset.

In our case, this is the table itself, a built-in cabinet and a built-in stand for X-ray equipment.

Such information can be useful when replacing parts and accessories of a fixed asset, as well as when rearranging components from one object to another, which often occurs in practice and entails the problem of accounting for such rearrangements.

Also, when accepting fixed assets for accounting, the inventory card must include data on the presence of precious metals and precious stones in the composition of this fixed asset, as well as their mass (in grams, kilograms). After all, at the time of disposal of fixed assets, elements of retired equipment containing precious materials must be capitalized.

In our case, there are no precious and semi-precious materials in the acquired fixed assets.

Once completed, the inventory card is signed by the person responsible for maintaining it.

Accountants often believe that maintaining an inventory card only in electronic form is sufficient. Indeed, if necessary (during an audit or tax audit), it can always be printed and signed.

But in this case, the organization violates paragraph 4 of Art. 9 of the Federal Law of November 21, 1996 No. 129-FZ “On Accounting”, according to which the primary accounting document must be drawn up at the time of the transaction, and if this is not possible, immediately after its completion.

In addition, there is a possibility that the employee responsible for maintaining cards is no longer working in the organization at the time of the inspection.

In conclusion, please note that, if necessary, the inventory card can be supplemented with new details (reflecting this accordingly in the accounting policies of the organization). But under no circumstances should you delete existing details.

Literature search

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

If document flow in an organization is carried out using unified accounting forms, then analytical accounting of fixed assets (FPE) is carried out using inventory cards according to the unified OS-6 form. Inventory card OS-6 for accounting for fixed assets (the form of which you can download on our website) and instructions for filling it out were approved by Decree of the State Statistics Committee of the Russian Federation dated January 21, 2003 No. 7.

For group accounting of fixed assets, use the unified form OS-6a “Inventory card for group accounting of fixed assets”.

Form OS-6 of the inventory card for recording fixed assets may not be filled out by organizations whose number of fixed assets is small. Such organizations, instead of inventory cards, can keep an inventory book in the OS-6b form (clause 12 of the Guidelines for the accounting of fixed assets, approved by order of the Ministry of Finance of the Russian Federation dated October 13, 2003 No. 91n (hereinafter referred to as the Guidelines for the accounting of fixed assets)).

Since 2013, the use of unified forms approved by the State Statistics Committee has become optional, so it is possible to use independently developed documents of similar content.

For information about what information should be present in a self-developed document form, read the article “Primary document: requirements for the form and the consequences of its violation” .

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

Inventory cards are designed to record fixed assets, as well as their movement within the organization. An inventory card in the OS-6 form is opened for each fixed asset, and it is recommended to draw up such a document also for leased objects (clause 14 of the Guidelines for accounting for fixed assets).

An inventory card of fixed assets is opened on the basis of the act of acceptance and transfer of fixed assets (forms OS-1, OS-1a, OS-1b). From it, part of the information about the acquired object is transferred to the inventory card for recording fixed assets (sections 1 and 2 are filled out). Also, when filling out the card, information from accompanying documents, for example technical data sheets of manufacturers, is used.

For more details on the types of OS-1 form, see the following materials:

• “Unified form No. OS-1 - act of acceptance and transfer of fixed assets” ;
• “Unified form No. OS-1a - form and sample” ;
• “Unified form No. OS-1b - form and sample” .

At the time the OS is accepted for accounting, the card reflects the following information:

• in section 1 - information about the asset as of the date of transfer: date of issue, data on the commissioning document, service life, accrued depreciation, residual value (the section is filled out for objects that were already in operation by the previous owner);
• in section 2 - the initial cost and useful life (they will be needed to calculate depreciation);
• in section 4 - information about the acceptance of the object (details of the acceptance document, department, cost of the fixed assets and the financially responsible person are indicated);
• Section 7 contains a brief individual description of the object.

The remaining sections are filled in as the OS operates. In particular, the following information is entered into the card:

• on the revaluation of fixed assets (section 3);
• movement of the object and its write-off (section 4);
• costs of reconstruction, modernization and repair (sections 5 and 6).

The card is signed by an authorized employee (usually an accountant).

A sample of filling out an inventory card for fixed assets can be found on our website.

NOTE! In the example of filling out an inventory card for accounting for fixed assets, sections relating to changes in the value of a fixed asset, its repair, individual characteristics, and the accountant’s signature are given on the 2nd page.

Results

An inventory card according to the unified OS-6 form is used to record and move fixed assets within the company. But the use of unified forms is not mandatory since 2013, therefore the organization has the right to develop a card form independently, adhering to the requirements for the preparation of primary documents specified in Art. 9 of the Law “On Accounting” dated December 6, 2011 No. 402-FZ.

To account for fixed assets, inventory cards are filled out, which reflect all movements and movements of the object, as well as other actions related to the fixed asset (revaluation, repair, modernization, reconstruction).

To account for one fixed asset item, an inventory card in form OS-6 is filled out; for a group of similar objects, a card in form OS-6a can be created. For small enterprises, it is allowed to reflect information about all OS objects in one inventory book OS-6b -.

In this article we will look at the design features of the inventory card form OS-6.

All inventory cards of an enterprise can be systematized in a file cabinet, taking into account the classification of fixed assets. Fixed assets, in this situation, are accepted into depreciation groups and distributed according to the place of use (within sections and classes). In addition to information about the object and its location, the inventory card contains the following information:

• the service life of a fixed asset item, during which it performs its assigned tasks in the organization;
• method of calculating depreciation;
• information about non-accrual of depreciation (if necessary);
• information about the unique qualities of the object.

It is recommended to make inventory cards for rented funds as well. Then the inventory number assigned by the lessor can be taken into account by the lessee. In a situation where there are quite a large number of fixed assets in the organization’s branches, accounting is carried out in a special inventory list. It indicates the basic information from the inventory cards (date and number), as well as the corresponding object number, its original cost and information about the internal movement or disposal of the object (internal movement is accompanied by the execution of an OS-2 invoice, a form and sample of which can be downloaded from).

Inventory cards that were added to objects with funds taken into account and retired during the reporting period can be kept separately from cards for other fixed assets until the end of the month. Every month, the information contained in the inventory cards is summarized and compared with synthetic accounting indicators. Taking into account the cost of the described objects, the units of measurement for the amounts in the cards are rubles or thousands of rubles.

For intangible objects, fill in

Sample of filling out an inventory card for recording fixed assets, form OS-6

Data in the inventory card about the object is entered on the basis of the data in the transfer and acceptance certificate (or OS-1b).

For objects that were previously in operation, you should fill out the first section and transfer the data from a similar section of the acceptance certificate. For new objects this section is not completed.

In the second section, information about the fixed asset is filled out on the date of acceptance for accounting - the initial cost and useful life.

The third section is completed if a revaluation of its value is carried out in relation to an object, indicating the resulting replacement cost.

All movements of fixed assets are reflected in the fourth section. Acceptance data is entered on the basis of the acceptance and transfer act, data on disposal as a result of donation or sale - also on the basis of the transfer and acceptance act, write-off data - on the basis of the OS-4 write-off act (you can download the form and sample), OS-4a for vehicles (you can download the form and sample OS-4a from).

The fifth section reflects information about ongoing modernization and reconstruction, which results in a change in the initial value of the object. In the sixth section, information about the costs of current repairs is filled in, as a result of which the initial cost of the operating system does not change.

The seventh section may reflect the individual characteristics of the object (by analogy with the same section of the transfer and acceptance certificate).

Download sample document

Inventory card of fixed assets OS-4 form - .

Inventory card sample of filling out form OS-4 - .