An inventory card is a primary document that reflects the accounting of an object of fixed assets (we are talking about form OS - 6), as well as a group of objects of fixed assets (form OS-6a). New forms of inventory cards came into force in 2003, however, according to the law, the old primary documents do not need to be redone.
Instructions
Step 1
At the top of the card should be the official name of the company and its details. If the card was entered earlier, and you need to supplement it, and the details of the company have changed during this time, do not delete them. Just write or type new ones at the top with the date they come into effect.
Step 2
An entry in the card about an object or a group of objects must begin with an act of acceptance and transfer of goods or information about the date and place of its purchase. This is followed by the characteristics of the object: series, model, brand, registration number, inventory and serial number, initial cost.
Step 3
The card should contain information on the registration, movement, modernization, including reconstruction, and, finally, on the write-off or disposal of the fixed asset. The column "write-off from accounting" is filled in last.
Step 4
It is necessary to indicate the location of the object of fixed assets (workshop of the plant, office, and so on) and timely enter new information if the object moves. Also, the inventory card must fill in the columns "revaluation", "repair costs" (if any), "change in the original cost".
Step 5
In the column "brief individual characteristics of the object of fixed assets", you should indicate the exact number and names of accessories, the material from which they are made (if it is a precious metal, for example, gold, platinum, and so on). At the bottom of the card is the name of the person who keeps the inventory at the enterprise, and his handwritten signature.
