1. If the financial software is purchased with the computer, it is included in the value of fixed assets. The entry is:
Borrow: fixed assets
Taxes payable-VAT payable (input tax)
Loan: bank deposit (or accounts payable)
When depreciation is accrued on schedule:
Borrow: management fee
Credit: accumulated depreciation
2, separately purchased financial software, as intangible assets for accounting treatment:
Borrow: intangible assets
Taxes payable-VAT payable (input tax)
Loan: bank deposit (or accounts payable)
When amortizing intangible assets on schedule:
Borrow: management fee
Loan: accumulated amortization
According to the relevant regulations, the computer application software purchased by an enterprise, which is purchased with the computer, is included in the value of fixed assets; Those purchased separately shall be managed as intangible assets. The intangible assets included shall be amortized according to the validity period stipulated by laws and regulations or the benefit period stipulated in the contract. If the laws and regulations have no validity period or benefit period, they will be amortized evenly within five years.
How to calculate the purchase of fixed assets?
1. When an enterprise purchases fixed assets and obtains corresponding invoices:
Borrow: fixed assets
Taxes payable-VAT payable (input tax)
Loan: bank deposit (or accounts payable and other subjects)
2. When monthly depreciation of fixed assets is accrued:
Debit: management expense-depreciation expense (charged to related subjects according to the department where the expense belongs)
Credit: accumulated depreciation
3. When carrying forward this year's profit at the end of the period:
Debit: this year's profit
Loan: management fee-depreciation fee (included in related subjects according to the department where the fee belongs)
Fixed assets are divided into eight categories: houses and buildings, general office equipment, special equipment, cultural relics and exhibits, books, transportation equipment, mechanical equipment and other fixed assets. Details are as follows:
I. Buildings and buildings
Houses and buildings refer to the houses and buildings owned by enterprises, including offices (buildings), halls, dormitories, canteens, garages, warehouses, oil depots, archives, activity rooms, boiler rooms, chimneys, water towers, wells, fences and other ancillary facilities such as water, electricity, gas, heating and sanitation. Hotels, hotels, motorcades, hospitals and other affiliated enterprises.
Second, the general office equipment
General office equipment refers to the office and business equipment commonly used by enterprises, such as tables, chairs, stools, cabinets, shelves, sofas, heating and cooling equipment, conference room equipment, furniture and electrical appliances, etc. General equipment belongs to general use, as well as clothing, drinking utensils, decorations and so on. Also listed as general equipment.
Third, special equipment.
Special equipment refers to all the equipment that belongs to an enterprise and is specially used for a certain job, including: cultural and sports activities equipment, audio and video recording equipment, projection camera equipment, typing and telex equipment, telephone and telegraph communication equipment, stage lighting equipment, archives special equipment, modern office microcomputer equipment, etc. All tools and instruments specially used for a certain job should be classified as special equipment.
Four. Cultural relics and exhibits
Cultural relics and exhibits refer to all kinds of cultural relics and exhibits in museums, exhibition halls and other cultural institutions, such as antiques, calligraphy and painting, commemorative items, etc. The logistics departments of some enterprises have showrooms and showrooms, and the above items are also cultural relics and exhibits.
Verb (abbreviation of verb) book
Books refer to books in professional libraries and cultural centers and business books of units. All kinds of books in the internal reference rooms and archives of enterprises, including political, professional and literary books, belong to the state property.
Six, transportation equipment
Transportation equipment refers to all kinds of transportation tools used by the logistics department, including cars, jeeps, motorcycles, vans, buses, ships, transport vehicles, three-wheeled trucks, human trailers, scooters, bicycles, BMW cars and so on.
Seven, mechanical equipment
Machinery and equipment, mainly machine tools, power machines, tools, standby generators used by enterprise logistics departments, as well as hospital instruments, testing instruments, medical equipment, etc. It should also include machines, tools and equipment of some affiliated production enterprises.
Eight. Other fixed assets
Other fixed assets refer to fixed assets that are not included in the above categories. The competent department may appropriately divide the above categories according to the specific circumstances, and may also appropriately divide more categories.