How to make a computer account
1. The computer entry should be included in the "fixed assets" account, and the accounting entry is:
Debit: Fixed assets - computer
Tax payable - VAT payable (input tax)
Credit: accounts payable (or bank deposit)
Where, when the enterprise is a small-scale taxpayer, the computer entry is:
Debit: Fixed assets - computer
Credit: accounts payable (or bank deposit)
2. Accrue depreciation on schedule:
Debit: management expenses, etc. (included in the corresponding account according to the computer department)
Credit: accumulated depreciation
The computer entry of enterprises should be accounted through the "fixed assets" account, and the corresponding depreciation should be withdrawn on schedule. According to the relevant provisions of the accounting standards, fixed assets refer to tangible assets that have a service life of more than one accounting year and are held for the enterprise to produce goods, provide labor services, lease or operate and manage. Depreciation refers to the systematic allocation of the depreciation amount within the service life of the fixed assets according to the determined method. Computer belongs to electronic equipment of fixed assets, and its depreciation life is 3 years.