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OS 6 in 1s 8.3 where to find. When printing an inventory card, a message is displayed that “The inventory card is not open”

27.11.2023

OS accounting is carried out using inventory cards that are created for each object. In this article we will look at:

where to find the OS inventory card in 1C;
how to create it;
how to print an inventory card in 1C 8.3.

The organization must approve the form of the inventory card for further accounting of fixed assets. In 1C 8.3, a card of the OS-6 form is used. It reflects all operations carried out with the OS object from the moment it was accepted into the OS (clause 12, clause 13 of the Guidelines for accounting of OS, approved by Order of the Ministry of Finance of the Russian Federation dated October 13, 2003 N 91n).

Where can I find the OS inventory card (OS-6) in 1C 8.3? The fixed asset card in 1C 8.3 is located in the section.

An inventory card is entered into the organization. In general, the card is filled out automatically when documents are processed, but some data must be entered manually.

The data in the fields filled in automatically is relevant as of the current date. If you are analyzing (printing) past data, then in the field Date of information indicate the desired date.

If you don’t see such a field in the card, then add it using the button More - Change form.

How to print an inventory card in 1C 8.3

Click the button Inventory card (OS-6) or More - Inventory card (OS-6) in the fixed asset card (section Directories - OS and intangible assets - Fixed assets).

The OS Inventory Card form in the OS-6 form will be filled in with current data on Date of information .

The inventory card must be updated when:

moving the OS,

changing OS accounting parameters;

during modernization, repair (reconstruction, etc.);

upon departure.

In 1C you can also print out the inventory book for accounting of fixed assets (form OS-6b), which is used to account for fixed assets of a small enterprise.

Report OS inventory book is in the section OS and intangible assets - Reports - OS inventory book (OS-6b).

Accounting for fixed assets owned by the company and moving within its structural divisions must be maintained by issuing a special inventory card.

In accounting, such a card must be created in one copy, and depending on the number of objects or the type of the enterprise itself, only the form in which it should be issued changes.

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At the same time, the current legislation on this issue regularly undergoes various changes, and therefore many people do not know how a fixed assets accounting card should be drawn up in 2019 and what its main features are.

Terms and purpose of the document

All issues that are relevant to the management of the law are accurately reflected in the current legislation, but in order to correctly understand and interpret the various norms, it is worth considering the basic requirements that they use:

Fixed assets	Basic objects that are used directly during the manufacture of products or the gradual generation of income by a company, while maintaining their natural form.
Primary accounting documentation	A list of papers reflecting information on all kinds of banking transactions. Such documents are drawn up immediately at the time of a transaction or any business operation.
	The procedure for reflecting data on the financial activities of a company in special tables.
Tax accounting	The procedure for reflecting data on the financial activities of the company, on the basis of which the amounts of transfers to the budget are calculated.
	Gradual transfer of the cost of fixed assets into production processes, which is reflected in the relevant reports using an inventory card.

Maintaining an inventory card in itself allows you to solve a fairly large number of problems, including:

simplify the procedure for analyzing data on fixed assets;
generate statistical data as quickly as possible;
organize information.

When conducting all kinds of checks, tax officials always pay special attention to these cards, so the algorithm for filling them out should be studied by authorized company employees in as much detail as possible, since if there are errors, a large fine may be imposed on the organization.

Mandatory points

The registration of an inventory card is subject to certain rules that any authorized person must know, and in particular, this applies not only to the procedure for registration, but also to the content of this document.

Main information in the contents

In the OS-6 form, you must include information about:

receipt of fixed assets;
movements between internal structural divisions;
repair work;
modernization or reconstruction of fixed assets;
revaluation procedures;
write-off or disposal.

Example of OS-6 form

In the header of the document you must indicate the full name of the organization, the fixed asset object, its location, as well as codes for OKUD, OKOF, and serial number. In addition, the date of acceptance of the fixed assets and their deregistration is also indicated.

The main part of the document includes seven sections-tables, and at the time the object is accepted for accounting, the following sections are filled in:

All other sections must be completed at the time of direct operation of this object, and they include the following data:

The completed form must be signed by the responsible person.

If the company has decided to retire fixed assets for one reason or another, then in this case, in accordance with the written-off act, a special note must be made in the inventory card. In this case, inventory cards for any retired objects must be kept for the period established by the head of the organization (at least five years).

8 Section No. 2 is being compiled The starting price of a certain object is indicated, as well as its useful life in accordance with the passport 9 Section No. 3 is being compiled This step is carried out only if the fixed asset is subject to revaluation 10 Section No. 4 is being compiled Information on the acceptance of fixed assets, as well as their further movement, is indicated. 11 Section No. 5 is being compiled This step is carried out only if the starting price of fixed assets has undergone certain changes 12 Section No. 6 is being compiled Provide a complete list of information that relates to the costs of equipment repairs 13 Section No. 7 is being compiled A brief individual description of a particular object is indicated. 14 The signature of the person responsible for the execution and storage of this document is affixed. Often this responsibility is performed by the chief accountant.

It is worth noting that even if the card was issued in electronic form, after that it will be necessary to draw up a document in written format at the time of certain operations or upon their completion, if this was not possible before.

How to fill out a fixed asset accounting card

It is worth noting several features that are characteristic of the procedure for filling out the fixed asset accounting form:

It is necessary to fill out information about fixed assets at the time of their transfer only if they have already been used previously, and entries must be made in accordance with the documents of fixed assets. If we are talking about new equipment, this item is no longer necessary to fill out.
When filling out information about fixed assets at the time of their acceptance for accounting, only the cost of accepting this object is indicated.
Revaluation involves an increase or decrease in the original value of the object, and the price that was changed then acquires the status of replacement price. In addition, accrued depreciation is also revalued.
Information on acceptance, write-off and movement of fixed assets. Entries are made in order, that is, starting with the data on the receipt of the OS. In this section you need to indicate data based on documents such as acts of acceptance, transfer, write-off and other papers.
Information on adjustments to the starting cost of fixed assets represents data on the costs necessary to carry out major repairs, adjustments or improvements, which allowed to increase the value of fixed assets. Indicated on the basis of the data recorded in the OS-3 form.
In expenses for repair work, it is necessary to indicate information about what funds were spent on routine repairs that do not affect the cost of the object and are written off towards the cost of the product.
Individual indicators include any information that characterizes an item of fixed assets.

Ultimately, accordingly, the signature must be put by the one who is involved in the preparation of this document and bears full responsibility for it.

Maintaining records and accruals

For fixed assets, depreciation is calculated in the following order:

on a real estate object at the time of its acceptance for registration upon the fact of state registration of ownership rights to the real estate object, provided for by current legislation;
for property with a value of less than 40,000 rubles inclusive, depreciation should be calculated as 100% of the total book value of the object at the time of its acceptance for accounting;
For property with a value of more than 40,000 rubles, depreciation must be calculated in accordance with depreciation rates previously calculated in the prescribed manner.

If we are talking about movable property, then depreciation on it must be calculated somewhat differently, namely:

for library collection objects with a cost of less than 40,000 rubles inclusive, depreciation is calculated in the form of 100% of the book value that was registered at the time the object was put into operation;
for fixed assets with a cost of more than 40,000 rubles, depreciation must be calculated according to accepted depreciation standards;
for fixed assets whose cost is less than 3,000 rubles inclusive (not counting library collection objects and intangible assets), depreciation cannot be calculated;
for other fixed assets, the cost of which is in the range of 3,000-40,000 rubles inclusive, depreciation should be calculated in the form of 100% of the book price registered at the time the object was put into operation.

Thus, the rules for calculating depreciation directly depend on what type of property the property in question belongs to and what its value is.

Principles of inventory and storage

Inventory cards of fixed assets belong to the category of primary reporting documents, and therefore they are subject to the usual rules, and in particular, this applies to the duration of storage of documentation - at least five years. After this period of time has expired, the documents must be disposed of in the prescribed manner.

This rule also applies to any inventory cards for recording fixed assets, but in some cases the storage duration may be slightly longer, and everything here depends on the type of fixed assets.

An inventory card for recording fixed assets is necessary to record the presence and all movements of a fixed asset item. It should contain all the necessary information, for example, its characteristics, movements, costs, etc.

The inventory card is compiled according to the OS-6 form, approved by Decree of the State Statistics Committee No. 7 of January 21, 2003.

Inventory card OS-6

Let's consider an example of compiling an inventory card in 1C 8.3 for a KIA RIO passenger car, which is the main vehicle.

First of all, let's go to the fixed assets directory card. As shown in the figure below, here you need to fill in the main characteristics of our car.

At the very bottom of the form there are some permanent characteristics that we indicate only once when the vehicle is received by our organization. These include manufacturer, serial number, production date and others.

Of course, accounting and tax accounting data, as well as depreciation data, are stored in the car card, but it is not their primary source. All such information is automatically filled in from primary documents. In our case, after accepting the KIA RIO car for registration.

It is also entered into the inventory card. It refers to conditionally variable data, like any document where our car is involved. Permanent data will only be data stored in the fixed assets directory itself. This is quite logical, because documents reflect any changes linked to a timeline.

Let's assume that our KIA RIO car was moved from the main unit, where it was assigned to Gennady Sergeevich Abramov, to the transport section. This procedure is reflected in the normal movement of fixed assets. This document will also be reflected in the inventory card of our car.

We have filled out some initial data that should go into the inventory card and we can begin to create it. You can print an inventory card in 1C 8.3 directly from the directory card of the fixed asset itself. In our case, this is a KIA RIO car. The report will be generated automatically after clicking on the appropriate button, as shown in the figure below.

A fully completed inventory card for the KIO RIO car opened in front of us, as for a fixed asset. It filled in basic data about the car, as well as documents for acceptance for registration and movement.

Subsequently, the inventory card is printed and signed. When our car is written off, this action will also be reflected on the card. After write-off, the inventory card must be stored at the enterprise for at least five years.

Inventory book OS-6b

In the case when your organization has a relatively small number of fixed assets, you are allowed not to create its own inventory card for each, but to create a consolidated one. It is called an inventory book.

You can find this report in section 1C “OS and intangible assets”.

All data is presented in table form, as shown in the figure below.

The creation and registration of inventory cards for accounting for fixed assets in the OS-6 form is usually carried out at those enterprises and organizations that own a significant amount of property and which need to control its content, storage and movement. Each individual fixed asset has its own card, and cards can be issued for both company property and leased property.

FILES

Before opening the card

Before creating this accounting document, it is necessary to draw up an act of acceptance and transfer of fixed assets - it is from this that information about the object comes into the card. In addition, to fill it out, data is taken from other accompanying papers, such as, for example, technical passports of products, equipment and machinery.

The inventory card refers to the internal accounting documentation of the enterprise and information is entered into it for any actions with the property registered in it (purchase, transfer from one department to another, repair, reconstruction, modernization, write-off, etc.).

Rules for document execution

The inventory card of the object has a unified form with code OS-6, approved by Resolution of the State Statistics Committee of Russia dated January 21, 2003 N 7.

The document is drawn up for each object separately and in a single copy, and if the cards are kept in electronic form, then there must be a copy of it on paper (it is the paper versions that contain the “live” signature of the financially responsible person). It is not necessary to certify the document with the company seal, because it refers to its internal documentation.

Example of registration of an inventory card according to the OS-6 form

Filling out the document header

At the beginning of the document write:

name of the company that owns the fixed asset,
the structural unit to which the property is assigned,
inventory card number,
date of its preparation,
name of the registered object.

Here, in the column on the right, the enterprise code according to OKPO (All-Russian Classifier of Enterprises and Organizations) is indicated - it is contained in the constituent papers and the code of the fixed asset object according to OKOF (All-Russian Classifier of Fixed Assets). Continuing to fill out the right column, we enter detailed information about the object:

number of the depreciation group to which it belongs according to the accounting of the enterprise,
passport registration number,
serial and inventory numbers,
date of registration of the fixed asset for accounting,
number of the account (sub-account) through which it passes.

Below, the location of the fixed asset object is entered in the corresponding lines (indicating the department code, if such coding is used at the enterprise) and information about the manufacturer (this data can be found in the technical passport).

Filling out detail tables

The second part of the document opens sections dedicated to the registered object.

Note: information is entered into the first section only if the property was already in use at the time of entry into the card. If it is new, you do not need to fill out this section.

To the second section The cost of the object at the time of acceptance for accounting and its useful life are included.

Third section is issued when revaluing a fixed asset - and the price can vary both upward and downward. The difference between the original cost and after revaluation is determined as the replacement price.

To the fourth section cards, information about all movements of registered property is entered. The data is entered here strictly on the basis of accompanying papers indicating the type of operation, the structural unit to which the asset belongs, the residual value and information about the responsible person.

If the fixed asset is owned by several persons, then they must be indicated under the fourth table with the percentage distribution of shares.

Filling out sections of the reverse side of the OS-6 form

In the fifth section indicates all changes in the original value of the object, regardless of the actions performed with it. The type of operation, data from the supporting document, as well as the amount of expenses incurred by the organization in the process of carrying out the necessary procedures are written here.

Sixth section includes information about repair costs, with a full breakdown of each operation performed (type of repair, accompanying documentation, amount of expenses).

Seventh section contains special data about the object of fixed assets, including data on the content of precious and semi-precious metals, stones and materials in its composition.

In the last table of cards Structural units, elements and other features that are a distinctive feature of the property, as well as its qualitative and quantitative indicators, are registered. If there are any comments, they are entered in the last column of the table.

Finally, the document is certified by the employee responsible for maintaining inventory cards at the enterprise (his position must be indicated here and a signature must be affixed with a transcript).

How to fill out the inventory card number. An example is given in the configuration “1C: Accounting of a government institution, ed. 1.0"

Rice. 1. Inventory card

If for some reason you do not have the inventory card number filled in, you can use the “Manage Inventory Card Numbers” processing; the path to processing is shown in Fig. 2.

Rice. 3. Processing

The next step is to fill in the OS information; on the left you need to check 3 boxes:

1) Availability of rooms (is there a room or not)

2) Account

1) The end-to-end method “From the last number of the inventory card of the selected institution” will assign in order the next number after the last assigned number, “From the number” means you can set it manually.

2) By template – this is a method in which you need to select a template in which the method of generating the number (the data that is included in it) is configured.