Certificate of completion of work - sample and form 2021

General information

Instead of an act of assembling a computer, firms use an accounting statement to reflect the assembly of a fixed asset from components. To save time, this can be done in the 1C program, which already has the appropriate forms.

Filling out and issuing an accounting certificate coded OKUD 0504833 is regulated by Order of the Ministry of Finance of Russia No. 52n dated March 30, 2015 (as amended on November 17, 2017). The certificate reflects the internal calculations of the organization, including:

• reception and transmission of the OS, in this case - PC components;
• movement of funds within the enterprise;
• corrections in business and financial transactions;
• transfer of electronic documents from the financially responsible person to the accounting department.

Accordingly, the accounting certificate also reflects acts relating to various operations in the enterprise.

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Acquisition of fixed assets

Accounting for the acquisition of fixed assets that require installation has a number of its own features, which are described in detail in the presented material.

The debit of account 07 reflects the actual costs associated with the acquisition of such objects. – equipment requiring installation has been taken into account at purchase prices. – additional costs associated with the purchase of equipment for installation are reflected (delivery costs, loading and unloading, storage, etc.). – equipment for installation has been handed over for installation. – the costs of installing equipment and bringing it to a usable condition are reflected. The assembled object is transferred to fixed assets and is reflected in the initial valuation in the debit of account 01 “Fixed assets” (or account 03 “Profitable investments in tangible assets”) in correspondence with the credit of account 08.

– the assembled object is accepted for accounting as a fixed asset (or a profitable investment in material assets) at its original cost. If during the assembly or installation of equipment any defects are discovered, a Report on identified equipment defects is drawn up in form No. OS-16. The procedure for accounting for VAT on installation work depends on the method of its implementation:

1. contract method - the work is performed by a third party;
2. economic method - work is carried out by the organization’s own resources.

Table 1 – Accounting entries for accounting for the acquisition of fixed assets requiring installation (contract method of installation work)

How to correctly draw up a computer assembly certificate

When drawing up a computer assembly certificate or an accounting certificate, a unified sample or one compiled independently is used. In the latter case, the template is approved by the head of the enterprise, and this form is used in the future.

To receive a PC assembly certificate or OKUD form 0504833, the accounting department carries out the following manipulations with materials:

1. Reception and transmission.
2. Accounting.
3. Write-off.

In this order, the accounting certificate OKUD 0504833 is generated. When the certificate is created independently and approved by management, the main element of the form is the required details. Since the accounting certificate is the primary documentation, the form must contain mandatory details in accordance with Art. 9 Federal Law No. 402 dated December 6, 2011 (as amended on July 29, 2018):

• date of creation of the template;
• name of the document, enterprise, structural unit;
• document-basis for registration of the form;
• space for the signature of the responsible person, including the chief accountant.

To record the write-off of materials for computer assembly, add a table to the form with a list of elements and their cost. At the end or beginning of the documentation, the names and numbers of the operations indicated above must be indicated. Naturally, you need a table with a list and cost of each material used, for example: “mouse”, “keyboard”, “system unit”, etc.

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Basis for drawing up the act

We have already said above that the act of installing equipment is the final stage of legal relations related to the installation agreement. This can be either a contract or a service agreement.

Installation is usually a multi-stage activity, that is, it involves repeated intermediate delivery of work according to the stages of their implementation. For each of these stages, its own work acceptance certificate is drawn up, for example:

• act of execution of work on pouring the foundation;
• act of acceptance of work on installation of support pillars;
• act of acceptance of work on laying a tunnel;
• act of acceptance of work on installation of components and assemblies;
• certificate of equipment readiness check, etc.

The act of installing equipment itself is also a multi-stage action that begins long before the act is signed. The fact is that the installation of equipment can be considered complete after the installation of individual components, structures or mechanisms. The installation itself, in turn, includes a number of additional actions, for example, connecting to the electrical network, connecting equipment to gas, etc. in accordance with the project.

The installation act must include each of these additional steps.

How to fill out a computer assembly certificate

In essence, an accounting certificate is an extract from the company’s balance sheet. It reflects income and expense transactions. For the case in which it is necessary to reflect the assembly of a fixed asset from components, use a table in which each element and its cost are recorded. The total line is the amount of the assembled computer.

So, step-by-step instructions for filling out a computer assembly certificate or an OKUD accounting certificate 0504833:

1. Filling in details. First, the date of registration of the form is entered, then the name of the institution, TIN and the structural unit in which the operation takes place. If the latter is not present, then a dash is added.
2. Indication of the basis for registration of OKUD 0504833. The basis is the act of acceptance and transfer of components. Here write the full name of the documentation, number and date of preparation.
3. Filling out the table section. Here the completed operations are recorded to obtain the amount spent on the assembly: information about the acceptance of the assembled PC for accounting and depreciation per inventory number. Both parts indicate debit and credit transactions with components.

After filling out the form, it is signed by the manager, chief accountant or authorized person.

The addition of both operations is the amount taken into account for assembling the computer. In the tabular part of the certificate, which the accountant fills out manually, the name of each component is indicated and the total size is displayed. At the end or beginning of the document, the basis is written down - the acceptance certificate and the numbers of documents confirming manipulations with components.

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What guarantees does the act provide for the contractor?

The paper is insurance for the contractor. It indicates that the equipment was in good working order at the time the order was placed.

For technically complex devices, it is also important that the installation was carried out by specialists in a particular field. This minimizes the likelihood of installation errors.

In the main part, if desired, the fact of conducting instructions with the customer on how to operate the equipment and the transfer of instructions regarding this can be stated. Also, as a guideline, specific periods during which the equipment was put into operation and can be used can be specified.

What to pay attention to

If the organization works in the 1C program, then there may be no difficulties in filling out the form. But when drawing up a free certificate format, an accountant needs to take into account the following features:

• Primary certificates come in different directions. To reflect the assembly of a fixed asset from components, a calculated calculation is used;
• according to paragraph 29 of Chapter. 5 of Order of the Ministry of Finance of Russia No. 26n dated March 30, 2001 (as amended on May 16, 2016), if the PC is no longer in use (broken, sold, etc.), there is no point in drawing up a certificate;
• If there is no information for some fields, then a dash is required. One of the rules for filling out is the absence of typos and errors.

The accounting certificate was originally created for enterprises that belong to the Pension Fund of Russia, the Social Insurance Fund, government agencies, and budgetary organizations. But other organizations also have the right to use it. If the company is an individual entrepreneur, then the entrepreneur has the right to draw up a corporate act for assembling a computer and approve the form. The main thing is to enter the required details in accordance with Art. 9 Federal Law No. 402 dated December 6, 2011 (as amended on July 29, 2018).

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The act of installing material assets. Sample and form 2021

If an organization acquires or produces a part of a mechanism, an element of equipment, a car, and then installs it somewhere, then an act of installation of material assets may be needed to document this fact.

FILES Download a blank form for the act of installing material assets .docDownload a sample act for installing material assets .doc

This document will be a reliable basis for writing off installed material assets (after completion of the installation process). In addition, it will confirm the fact that the installer has fulfilled his duties in full.

If, before installing material assets, the organization does not have them, then they are acquired and taken into account. In addition to equipment, such a document can be issued for the installation of facade elements, decor and other functional items of the organization’s premises. This applies to canopies, doors, barriers, etc.

Mandatory requirement: the act must include several people as the chairman and members of the commission. Their captions at the bottom give the data more credibility.

There is no approved form for this document. Each organization has the right to decide for itself which form to use. The main thing is to consolidate its use by a separate order of the manager and ensure its presence in the accounting policies of the organization. The attached form and sample are forms that you should refer to as they meet all the requirements. The latter are set out in the Federal Law on Accounting No. 402-FZ of December 6, 2011, and more specifically in its 9th article.

Elements of the act

To record a fact, it is necessary to describe events and actions in detail, in detail, adhering to the official style of presentation.

Some use the unified OS-16 form as a basis. In its original form, it is filled out only in cases where the material value intended for installation contains a defect or additional elements are required for its installation. Therefore, the necessary changes are made to it.

But it should be borne in mind that forms, even with the slightest modifications, are considered to have already been independently developed by the organization and need to be included in the accounting policy and the issuance of an order that takes the form of a document.

The act of installing material assets, the form of which is attached, contains three main parts: introductory, main and final. According to the requirements, the document must contain:

• Executive visa. Position, signature, transcript of the manager’s signature, and, if necessary, a seal.
• Name of the organization, its details.
• Name of the act.
• Date and city.
• Full name and position of the chairman of the commission and its members.
• What the act was written about. In this case, material values ​​are established. You need to indicate which ones and where.
• Table. The first column is the sequential number, the second is the units of measurement, the third is the quantity. The final column is a note.

Naturally, the tabular part may be useless if there is only one material value. But in most cases, a specially designed list comes in handy when listing the parts to be mounted or the materials used for installation.

The document is completed by the signatures of each member of the commission, as well as the head.

Decor

The act can be printed or written by hand. Specialized forms of the organization and regular A4 paper are used. The main thing is that the information contained in the installation certificate meets the requirements for official documents and contains the necessary data in full.

Corrections to official documents are not encouraged. That's great rarity. If an error was identified before signing, the act is reprinted or rewritten. If the error was discovered after the manager’s approval and the act was entered into the appropriate registers, then corrections will have to be made according to the general requirements.

It is necessary to cross out incorrect information with one line (so that it remains readable), and write the correct information above it (or next to it). At the same time, the correction is marked with the inscription “Corrected”, the date and signatures of all persons who signed the original version.

Add-ons

Since there is no generally accepted form, for greater efficiency and convenience, the heads of organizations (perhaps at the suggestion of clerks, accountants, personnel officers or other employees) change the standard form of the document, supplementing it with the following points of the main part:

• Links to acts according to which material assets are accepted for installation.
• If a legal entity or individual entrepreneur used the services of other organizations, then the manufacturer, supplier, shipper, carrier, as well as the direct installation organization carrying out work on connecting structural elements may be designated.
• In addition to the name of the part (structural element or other material assets for installation), the passport number or marking, brand, date of receipt or manufacture are entered.

Number of copies

The installation act is a “safety cushion” for organizations that install and install various types of equipment, structures, etc. Therefore, the act is usually drawn up in at least two copies. One is needed for the customer, the other for the installation contractor.

If the customer goes to court, the contractor can always prove through an act that the work was at least carried out.

Even if an organization installed material assets on its own, this document must appear in the financial statements to calculate remuneration for the employee who carried out the installation. It is also needed to write off acquired material requirements, followed by adding their value to the total value of equipment or other property of the organization.

Shelf life

If the audits are completed and there are no disputes, legal or investigative cases regarding the installation, then the act of installing material assets is retained for 5 years.

Source: https://assistentus.ru/forma/akt-ustanovki-materialnyh-cennostej/