My company bought a computer

Answer 1

If your company purchased a computer, the accounting process would involve the following procedures:
1. Prepayment to the supplier: If the purchase agreement requires payment before delivery, there will be two accounting entries. One was a loan: advance payment, and the other was a loan: account payables. The other was a loan: account payables, and the other was a bank deposit. It could also be simplified as borrowing: advance payment, lending: bank deposit.
2. The unit received the laptop and checked and accepted it into the warehouse and out of the warehouse (indicating that the computer was taken away by the user): Borrowing: transit-fixed assets, loan: accounts payable-estimation (the "transit" here is the transition account).
3. Create a fixed asset card: Create a card based on the receipt of the goods (including basic information such as the start date of use, depreciated period, residual value, user, supplier, etc.). At the same time, generate an accounting entry of Borrowing: Fixed asset, Borrowing: Transfer-Fixed asset.
4. Receiving the receipt and writing off the advance payment: Two accounting entries were required. The first entry was to borrow: accounts payable-estimation, tax payable-vat input tax; the second entry was to borrow: accounts payable-equipment payment; the second entry was to borrow: accounts payable-equipment payment; the second entry was to borrow: accounts payable-equipment payment; the second entry was to borrow: accounts payable-equipment payment; and the second entry was to borrow: accounts payable-advance payment.
5. Depreciation of assets starting from the next month (if involved): For example, if the life of the computer is 5 years and the residual value is 0, the straight-line method will be used to depreciate it. The annual amount of depreciations will be the price of the computer divided by 5, and the monthly amount of depreciations will be the annual amount of depreciations divided by 12. The accounting entries will be: Borrowing: Administrative expenses-Depreciation expense, Borrowing: Accumulated Depreciation.

At the same time, when buying a computer, one had to pay attention to whether the configuration of the computer met the needs of the unit and the cost-performance ratio. For example, if your company bought a computer worth more than 6000 yuan last year, the configuration is a leno-XCCF- ZXE -ZX200- mATX, 8GB of memory, the main drive is a ZSPD 256GB, the main graphics card is a Granffy Glenfly Arisse 1020, the monitor is LEC2409LEC00B 23.8 inches, the network card is a Realtime 8168/8111/8112 Thousand-bit ether Controller/Link, and the sound card is a Granffy High Definition Audio device. Compared with the more than 6000 common configuration on the market (such as 12600kF with ASUS B760M Tianxuan Ddr4, Kyushu Wind God Frost Tower V5 for cooling, Ddr4 -Asgard Tuf co-branded 3200 32GB memory, Western Digital SSN5801T for solid state drive, 4060T 18G graphics card, 650W-MStar MAGA650GN for power supply, Xianma Suzaku Air ATX, equipped with 240 water cooling), you may find some differences.
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