Inventory book for accounting of fixed assets (Form OS-6b) Goskomstat of the Russian Federation

Purpose of the document

Acceptance of fixed assets for accounting occurs on the basis of an inventory card in the OS-6 form. Small organizations have the right to use a simplified register system and submit less complex reporting.

In this regard, small-sized enterprises may not draw up an inventory document for each asset received by the company.

For companies with a small number of non-current assets, it will be enough to create a consolidated journal recording all actions (acceptance, movement, disposal) performed with the property.

This type of document is called an inventory book and has the form OS-6b.

Inventory is carried out in companies by a special commission, the composition of its members and the timing of the implementation are indicated by order of the director.

If during the work of the commission it is discovered that fixed assets are not accepted for accounting or are missing from it, and also if the initial information in the inventory book contains incorrect data, then the commission’s task is to include the correct information in the inventory. An inventory of the name of the OS is filled out in accordance with their purpose.

Fixed assets located outside the territory of the enterprise can be inspected only after their return. In the event that the commission identifies OS objects that are unsuitable for further use, they are entered into a special list recording the cause of the malfunction.

Accounting for fixed assets in small companies is carried out on the basis of an inventory book. It contains information about both the presence of OS objects and their movement.

What does the inventory book of fixed assets reflect?

In large companies, as a rule, they use other forms - inventory form cards:

OS-6 - for accounting for each object;
OS-6a - when taking into account a group of objects.

Read about the rules for filling out cards for accounting for fixed assets in the articles: The inventory book is an accounting register that displays all the information about the availability and movement of all available fixed assets. It is kept in 1 copy.

How to keep an inventory book The first entries about objects in OS-6b are made on the basis of information obtained from the OS-1b form (information about the acceptance of OS objects is displayed here) and technical documentation.

All subsequent information about each object (internal movement, major repairs, reconstruction, write-off/alienation) is entered on the basis of the relevant primary documents.

Form OS-6b of the unified form OS-6 Inventory card for group accounting of fixed assets. Form OS-6a Filling out the columns To fill out a card for an inventory item, the accountant needs to submit:

transfer deed or invoice;
technical certificate;
another document that will display the action performed on the OS, for example, write-off, overhaul, acquisition, sale, etc.

When filled out, each card must receive its own number, which is placed in the corresponding line. Other columns contain information related to the OS.

Who fills it out?

Filling out the form falls on the shoulders of the company's accountant.
The inventory book form records information about fixed assets stored on the territory of the enterprise, leased and written-off fixed assets.

When an asset is deregistered (regardless of when it is sold or moved for repair work), an entry is made in the journal.

Which form should I use?

To fill out the accounting information for fixed assets in the organization, the inventory journal form OS-6b is used.

It is drawn up in a single version on the basis of acts OS-1, OS-1a, OS-1b.

The book is maintained simultaneously for each type of primary document and is actually compiled using inventory cards.

Filling out OS-6b upon receipt of OS objects

The inventory book in form OS-6b consists of a title page and a list of information about the property.

The first sheet of form OS-6b contains the name of the organization or division (if necessary), OKPO code.

Next, the starting date for filling out the book is written down, below is the full name of the financially responsible person with the designation of his personnel number.

The second page of the form consists of a table. Information about the property accepted for accounting is entered in the rows and columns. Each fixed asset is recorded on a separate line.

Numbers and meaning of columns of the OS-6b form:

Serial number of the registered property.
Name of the object registered with the company (recorded on the basis of the acceptance certificate).
Fixed asset number (inventory).

The following columns in form OS-6b reflect information about the acceptance of property for registration of a small enterprise:

Details of the act (number, date), which is the fundamental document for putting the facility into operation.
Full date (day, month and year) of acceptance of the asset for accounting.
The structural unit (if any) that accepted the asset.
Last name and initials of the employee responsible for storing the fixed asset.
The cost of the property including all costs incurred.
The period of use of the fixed asset (useful).

Columns 4, 8-9 are filled in on the basis of a signed act of acceptance and transfer of property for subsequent use.
The initial cost consists of all the company's expenses incurred for the acquisition and commissioning of fixed assets (less VAT).

In the course of the company’s economic activities and the use of acquired property in it, the property is revalued.

To reflect the results of the revaluation of this, you should additionally enter information about the object into the inventory summary book in columns 12 to 14:

Date of revaluation.
Conversion factor.
The final cost received after the events.

Sometimes property is moved from one unit to another, written off due to moral or physical wear and tear. All of these transactions are also recorded in the inventory book.

When moving the OS, log columns 10-11 and 15-18 are filled in:

10 - accounting for depreciation of a fixed asset (the accrued amount as of the date of disposal, movement or write-off of property);
11 - residual value (difference between 8 and 10 columns);
15 - details of the document on the basis of which the external movement or disposal of property is carried out;
16 - changed location of the object within the organization, indicate the name of the structural unit;
17 — full name of the employee appointed responsible for maintaining the safety of property at the new location;
18 - reason for disposal or write-off (for example, sales contract number).

Using the inventory book, depreciation groups are distributed according to the place of operation, or some other characteristic.

The document also takes into account leased property. In this case, the inventory number of the object in the book indicates the one assigned by the lessor.

Every month, the book data is summarized and compared with synthetic accounting data (accounting for the arrival and departure of fixed assets).

Each fixed asset object has its own inventory number. Even if the property consists of several items (parts), this number is repeated on all components of the asset.

Rented funds (under safekeeping) are accounted for in a different statement.

If the inventory of property cannot be carried out in one day, then the building where the property that has not yet been inspected is located is sealed before the commission resumes its work. Fixed assets are classified during the period of their accounting into groups that include objects.

and sample

Below we offer a standard form OS-6b and a completed example of a consolidated accounting journal for acquired assets for a small enterprise.

Inventory book form OS-6b in excel -
Sample of filling out form OS-6b upon receipt of fixed assets - ecxel

What the completed form looks like:

Inventory book for accounting of fixed assets

This form is most widely used in small enterprises.

Using the data from primary documents (they can be a transfer and acceptance certificate in the OS-1 form, a movement invoice in the OS-2 form or other documents to confirm repairs, disposals and other business transactions with objects), the accountant fills out an inventory book for recording fixed assets .

All inventory cards of an enterprise can be grouped in a file cabinet according to the classification of fixed assets (this classification is approved by Resolution of the State Statistics Committee No. 1). Fixed assets, in this case, are included in depreciation groups and classified according to the place of operation (within sections and classes).

Form OS-6b. inventory book

Important Despite the fact that the entire object may consist of different items (parts), the same inventory number is marked on all of them.

For analytical accounting of objects, inventory cards are used, which are a double-sided form: Front side Here you must enter:

Name;
inventory number;
date of creation (release);
location;
No. of the acceptance certificate;
initial cost;
the rate of depreciation applied;
accrued depreciation amount.

Reverse side Here it is indicated:

date of repair or reconstruction;
the amount for which the modernization was carried out;
individual characteristics of the OS.

The cards are formed into a file cabinet, which is acceptable for large enterprises; for small enterprises with a small number of operating systems, it is enough to keep an inventory book (IR).

Requirements for the inventory book of fixed assets

For fixed assets, the inventory book of accounting for fixed assets, form OS-6b, is a journal in which all fixed assets arriving at the enterprise and further movements of these objects are recorded. The form is filled out by small businesses instead of the OS-6 inventory card.

Small enterprises have the right to conduct simplified accounting, use simplified register forms, and submit simplified reporting. In addition to all this, small businesses may not have a separate inventory card for each incoming fixed asset item, but rather record all actions with fixed assets in one journal, called an inventory book.

The form of this document is OS-6b. Instructions for filling out the OS-6b form: The book is a magazine with a title page. Filling out the title page of form OS-6b The name of the organization and, if necessary, the name of the unit should be indicated.

Form OS-6b. inventory book for accounting of fixed assets

Attention: The forms consist of 3 sections:

the first is formalized by the transferring organization if the transfer is not a new object;
the second one is registered by the recipient company only on its own letterhead;
the third indicates a brief description of the OS.

Based on the acts, inventory cards and ICs are filled out. When moving internally

Movement must occur within the enterprise, between its departments and divisions. The form is called an invoice, drawn up in 3 copies by the transferring organization, and signed by both.

One copy is needed by the accounting department, the other two for the responsible persons of both parties.

The inventory book of fixed assets and cards are filled out based on the data from the invoice.

When repairing the OS

Unified form No. OS-6b - form and sample

This information is supplemented by the useful life established for the fixed asset. Such information is contained in the acceptance certificate.

The process of operating an object provides for the possibility of its revaluation. In this case, fill out columns 12-14 of the OS-6b form:

Column 12 indicates the date of the revaluation;
Column 13 indicates the conversion factor;
Column 14 contains the updated value of the object obtained based on the results of the revaluation.

It may happen that an object is moved from one department of the company to another or leaves the organization and is deregistered (moral and physical wear and tear may be the reasons). These transactions are also subject to entry into the inventory book form OS-6b.

Inventory book for accounting of fixed assets (according to OS-6b form)

Form OS-6b of the unified form OS-6 Inventory card for group accounting of fixed assets. Form OS-6a Filling out the columns To fill out a card for an inventory item, the accountant needs to submit:

transfer deed or invoice;
technical certificate;
another document that will display the action performed on the OS, for example, write-off, overhaul, acquisition, sale, etc.

When filled out, each card must receive its own number, which is placed in the corresponding line. Other columns contain information related to the OS.

Inventory book of fixed assets form OS-6b

If objects are identified that are not accepted for registration or are missing from accounting, indicated with incorrect data, then the task of the commission is to include them in the inventory with correct information. The inventory is filled out according to the names of objects in accordance with their purpose.

Property that is located outside the enterprise can be inspected only before its temporary disposal or upon return. If the commission identifies operating systems that are unsuitable for use, they are entered into a special list, indicating the reason that led to the damage or malfunction.

During accounting, fixed assets are classified into groups that include inventory objects.

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For information on the requirements for the details of the primary document, read the material “Primary document: requirements for the form and the consequences of violating it.” Entries in OS-6b are made by an accountant whose responsibilities include maintaining the inventory book.

Rules for filling out the register Book OS-6b consists of a title page and a tabular part, while there can be quite a lot of internal sheets. The title page displays information about the owner of the OS, and also indicates the period for which the book was opened.

Mandatory details are the position and full name of the employee responsible for maintaining the book. Information about each OS object is entered in a separate line (and only in one). That is

a record about one object is made once, and as the situation with the object changes, new information is entered into the line (up to and including deregistration of the object). There are only 18 columns in a line.

Inventory book form OS-6b

In this case, a report will be generated on the presence and movement of fixed assets for the specified period throughout the entire organization without indicating divisions and responsible persons.

Click the “Show settings” button and make a selection to create a book, namely: 1) division – in this case, the book will be generated by fixed assets objects related to the selected division (field “Location of fixed assets”); 2) financially responsible person - information will be generated only on those fixed assets that are registered with the selected MOL (field “Financially responsible person”). Such a selection will help build an inventory book for each division and (or) MOL of the organization, and the name of the selected division and its code, as well as data on the materially responsible person will be displayed on the cover of the inventory book (Fig.

Inventory book for accounting of fixed assets (form no os-6b)

You also need to write the start date for filling out the book. At the bottom of the title page, the full name and position of the materially responsible person is written and his personnel number is indicated.

Filling out a book page, form OS-6b. Each sheet of the inventory book form is divided into 18 columns, the filling of which will be discussed below: 1 - No. in order. 2 – name of the fixed asset that is received, retired, written off or moved.

Initially, the first entry is about the receipt of the object; data is entered on the basis of the transfer and acceptance certificate (form OS-1, form OS-1a and OS-1b). 3 – inventory number assigned to the fixed asset object.

4-7 – information about the receipt of fixed assets (number, date and name of the document, the date when the object was accepted for accounting, the name of the department into which the fixed assets were accepted and the full name of the financially responsible person). 8 – cost of the object taking into account all costs.

Fixed assets accounting journal: sample filling

Important

So, in the card for each object you should enter:

the date of completion, it must coincide with the date of the transfer deed;
classifier code;
No. of depreciation group;
inventory number assigned to the object;
serial number, which can be taken from the technical passport, acceptance certificate;
the date of acceptance for accounting, which corresponds to the date of inclusion of the property in the fixed assets, it also coincides with the date of the acceptance certificate;
date of write-off from accounting, when necessary;
information about the location, manufacturer, series data, type (for construction), model, brand, everything that can be taken from the technical documentation.

Further, the text form contains 7 sections: The first section is filled in with information about the OS at the time of transfer under the transfer deed. If the company acquires new property, then the section is not filled out.

Inventory book for accounting of fixed assets. form os-6b

Form OS-6b of the unified form OS-6 Inventory card for group accounting of fixed assets. Form OS-6a Filling out the columns To fill out a card for an inventory item, the accountant needs to submit:

transfer deed or invoice;
technical certificate;
another document that will display the action performed on the OS, for example, write-off, overhaul, acquisition, sale, etc.

When filled out, each card must receive its own number, which is placed in the corresponding line. Other columns contain information related to the OS.

Inventory book for accounting of fixed assets (form No. os-6b)

to » » 20 ┌───────────────┐ │

Attention

Personnel number│ ├───────────────┤ Person responsible for maintaining the book││ └─────────────── ┘ Financially responsible personposition surname, initials 2nd page of form N OS-6 Sequential number Name of fixed asset item Inventory number Received Initial cost, rub. Useful life Amount of accrued depreciation (wear and tear), rub.

The legislator approved the unified form OS-6b for maintaining the book. The basis for making entries are deeds of transfer and other accompanying documents. Using the primary document, you can take into account the acceptance and disposal of fixed assets, movement between departments of the enterprise, repairs or reconstruction, and write-off.

It is possible to keep a book only in one copy and to record the property of small enterprises. Using the book, fixed assets can be distributed into depreciation groups or by place of operation, in a different order.

In addition, the book displays information about the periods of use of objects, methods of calculating depreciation, cases of non-accrued depreciation, and individual characteristics of the property. It is also necessary to take into account in the book leased operating systems under the same inventory number that was previously assigned by the lessor.

Fixed assets (FPE) are necessary for enterprises to carry out business activities. For initial accounting, documents called primary documents are used, on their basis accounting is carried out, then financial statements are prepared. To check the compliance of the operating systems that are available at the enterprise with accounting data, an inventory is required.

With its help, you can check how business transactions for each individual operating system are displayed in documents. During the inventory, losses and theft of property are often revealed. OS includes all property of the enterprise, except for those intended for sale, i.e. used for its own needs.

One of the documents that allows enterprises to account for property is the inventory book of fixed assets. It contains data not only on the availability of property, but also on its movement within the enterprise.

When a vehicle is written off, a document confirming its deregistration with the traffic police is additionally sent to the accounting department.

To account for equipment arriving at the warehouse, f. is used. OS-14. The transfer of equipment received disassembled for installation is formalized by f. OS-15. If defects are identified during the installation process, a report is drawn up according to f. OS-16. After installation and commissioning, the equipment is registered as OS in accordance with acts OS-1 and OS-1b.

For accounting and during the movement of OS

f should be used. OS-6, 6a, 6b, they are respectively cards for recording one or a group of objects, a book where all information about the property of an enterprise can be stored at once.
The rules for maintaining these forms are approximately the same. If the organization is considered small and has few fixed assets, then it is preferable to use an inventory book for accounting.

Mandatory details are the position and full name of the employee responsible for maintaining the book. Information about each OS object is entered in a separate line (and only in one). That is

Sample of filling out the inventory book of small enterprises OS-6b

The difference between the inventory book of small enterprises and inventory cards is that information about all received fixed assets is entered into one book. In turn, inventory cards are created for each object or for a group of similar objects. The opportunity to use the simplified OS-6b form is provided only to small enterprises; all others fill out the OS-6 inventory cards, the form and sample of which can be downloaded.

Form OS-6b reflects all information regarding any movement of fixed assets:

Reception;
Move;
Revaluation
Disposal or write-off.

When accepting a fixed asset for accounting, columns 1-11 of table OS-6b are filled in, where basic information about the object is written, the document on the basis of which the fixed asset was received, and its cost are indicated.

When filling out the inventory book OS-6b, it is important to take into account the following point: in the column “Amount of accrued depreciation” you need to write down the amount noted at the beginning of operation of a certain fixed asset item.

All movements, both internal and outside the organization, are reflected in columns 15-18. Internal movements are entered on the basis of the OS-2 consignment note.

Columns 12-14 reflect data on the revaluation of the value of fixed assets and indicate the replacement cost.

On the title page of the inventory book OS-6b indicate the name of the owner’s organization and the name of the structural unit, if necessary.

They also indicate the period during which data is entered into the inventory book.

The person responsible for filling out the OS-6b form is indicated at the bottom of the title page.

Inventory book for accounting of fixed assets, form OS-6b form - .

Inventory book for small enterprises OS-6b sample filling - .

All business transactions carried out in the organization are documented on the basis of primary documentation. They serve as the basis for accounting.

The primary document means the fact of a transaction that has legal validity and does not require explanation. The operation of accepting an asset for accounting is accompanied by the preparation of an inventory card or book.

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When is it issued?

For accounting of fixed assets by small enterprises.

Information about received fixed assets is entered into the book on the date the fixed asset is put into operation. This date must coincide with the date of the OS-1 act (OS-1a).

Subsequently, the following information is entered into the inventory book:

when moving a fixed asset - on the day of drawing up the OS-2 act;

in case of revaluation - on the day of drawing up the act on the results of the revaluation of fixed assets;

upon disposal - on the day of drawing up the act OS-1, OS-1a (when selling fixed assets), OS-4, OS-4a (when writing off fixed assets that have become unusable).

Directions for use

Business transactions at any enterprise must be formalized on the basis of documents that can be taken for primary accounting. Primary documents (PD) become the basis for accounting. PD is understood as evidence of a business transaction (CO), which has legal force and does not need clarification.

PD must be drawn up in accordance with standard forms developed for accounting by enterprises with any form of ownership. Thus, it is necessary to take into account the presence and movement of OS using forms OS-6, 6a, 6b. The latter is acceptable for small businesses. When there is no need to fill out separate cards, you can enter everything into the IK.

The forms are drawn up in one copy and filled out on the basis of other PD intended for accounting of property - acceptance and transfer certificates, drawn up according to forms OS-1, 1a, 1b and other documents. All movements in relation to inventory objects can be displayed in the book, if there are few of them.