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5.0

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Описание

Инвентарная книга учета объектов основных средств (Форма ОС-6б) соответствует Постановлению Госкомстата РФ от 21.01.2003 № 7 "Об утверждении унифицированных форм первичной учетной документации по учету основных средств".
Правила заполнения инвентарной книги совпадают с правилами оформления инвентарной карточки, но книга предназначена для малых предприятий. Данное положение содержится в указаниях по заполнению формы ОС-6б, утвержденных вышеупомянутым постановлением Госкомстата России.
Применяется для учета наличия объекта основных средств, а также учета движения его внутри организации.
Ведется в бухгалтерии в одном экземпляре для объектов основных средств малых предприятий - по форме № ОС-6б.
Записи при приеме-передаче производятся на основании актов о приеме-передаче объектов основных средств (формы № ОС-1, № ОС-1а, № ОС-1б) и сопроводительных документов (технических паспортов заводов-изготовителей и др.).
Прием, перемещение объектов основных средств внутри организации, включая проведение реконструкции, модернизации, капитального ремонта, а также их выбытие или списание отражаются в инвентарной карточке (книге) на основании соответствующих документов.
В показателях граф "Сумма начисленной амортизации (износа)" указывается сумма начисленной амортизации (износа) с начала эксплуатации.
Графы (столбцы) инвентарной книги учета объектов основных средств (форма ОС-6б):
1. Номер по порядку
2. Наименование объекта основных средств
3. Инвентарный номер
Поступило
4. документ, дата, номер
5. дата принятия к бухгалтерскому учету
6. структурное подразделение
7. ответственное лицо
8. Первоначальная стоимость, руб.
9. Срок полезного использования
10. Сумма начисленной амортизации (износа), руб.
11. Остаточная стоимость, руб.
Переоценка
12. дата
13. коэффициент пересчета (переоценки)
14. восстановительная стоимость, руб.
Внутренние перемещение, выбытие (списание)
15. документ, дата, номер
16. структурное подразделение
17. ответственное лицо
18. причина выбытия (списания)

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Коротко о товаре

Артикул Маркета

3186716719

Цвет товара

белый

Область применения

бухгалтерский учет

Тип бумаги

офсетная

Плотность бумаги

65 г/м²

Все характеристики

Все товары ЦентрМАГ

Где купить

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Цена с картой Яндекс Пэй:356 ₽

Скидка: 2%

–2 %

Вместо: 364 ₽

24 мая, курьер Маркета • 249 ₽
24 мая, в пункт выдачи • 0 ₽

ЦентрМаг

Рейтинг 4.9 из 5

3Котзывов

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Инвентарная книга учета объектов основных средств (Форма ОС-6б), 60 стр, 1 журнал, А4 - ЦентрМаг

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Цена с картой Яндекс Пэй:356 ₽

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Цена с картой Яндекс Пэй:356 ₽

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Цена с картой Яндекс Пэй:356 ₽

Цена с картой Яндекс Пэй:356 ₽