How to register the fixed asset ledger?

Fixed asset management is a headache, because the specific physical use of the department is too arbitrary, and it is necessary to formulate certain fixed asset management assessment methods, such as updating, dismantling, scrapping and so on.

1. Check the physical items according to the original fixed asset ledger. According to the asset situation, the tag number is uniformly numbered with the physical administrator. The tag is quite critical, the tag is unique, and it is useful when taking inventory of fixed assets.

After checking the accounts, the corresponding accounting treatment will be carried out according to the actual situation. If there is a loss or scrapping, it must be submitted for approval.

2. According to the 05 annual account, the fixed assets ledger of 09 years can be used in the form of excel spreadsheet to reflect the monthly accounting of fixed assets, the original price of fixed assets, net residual value, depreciation period, monthly depreciation, accumulated depreciation, net value, and the purchase unit, quantity, model, use of the department and other information.

3. Calculate the depreciation accrued for the month according to the electronic ** every month.

The detailed ledger of fixed assets is recorded by variety, for example, 5 identical cars, bought together, can be placed on one account page, otherwise this is the case, it must be recorded separately. The accumulated depreciation does not need to correspond to the fixed asset details one by one, and the total amount can be recorded, because the fixed assets details have been recorded separately.

Net value of each fixed asset = original value of each fixed asset - accumulated depreciation.

When recording accumulated depreciation, it is based on the "Depreciation Statement", and the total amount is recorded in the "Accumulated Depreciation" account, and the details are recorded in the "Fixed Assets Detailed Account", so that the balance of each "fixed asset" is the net value.

The processed fixed asset is to be recorded on the credit side of the original value of the fixed asset. Is the original value higher than the cleaned-up value? That is, although you have already dealt with it, but there is still a book balance? This is adjusted through the previous year's profit and loss adjustment.

Fixed assets are a copy.

Therefore, for enterprises with standardized management, it is relatively rare and abnormal to find that the fixed assets with a profit in the inventory are found, and the profit of fixed assets will affect the judgment of the financial statement users on the financial status, operating results and cash flow of the enterprise in the previous years. Therefore, the inventory gain of fixed assets should be treated as a prior-period error and accounted for through the "Profit and Loss Adjustment for Previous Years" account. It mainly depends on whether the value you sell is greater or less than, and it is processed with a fixed asset disposal account; In addition, the previous year's profit and loss adjustment account is used for cross-year adjustments.

Fixed assets refer to non-monetary assets held by enterprises for the production of products, provision of labor services, leasing or operation and management, which have been used for more than 12 months and have reached a certain standard in value, including houses, buildings, machines, machinery, means of transportation and other equipment, appliances and tools related to production and business activities. Fixed assets are the means of labor of an enterprise, and they are also the main assets on which an enterprise relies for production and operation. From the perspective of accounting, fixed assets are generally divided into production fixed assets, non-production fixed assets, leased fixed assets, unused fixed assets, unused fixed assets, financial lease fixed assets, and donated fixed assets.

When a new fixed asset is purchased, the purchase price of the fixed asset is debited, and then the monthly depreciation amount is credited to the fixed asset, and then it can be calculated in turn1

I'm sorry I didn't make it clear. When I say credit, I mean credit in the depreciation column. I don't know if you have seen the page of the fixed asset ledger?

On each page of the folio trace, the first column is the debit, credit, and balance columns under the original price or replacement value. In these three columns, new purchases are debited and decreases are credited. There is a column of depreciation at the back, and there are three columns under it, which are divided into debit, credit, and accumulated depreciation.

Fill in the credit here the depreciation amount accrued every month or Suizhou. Finally, there is a column for net worth.

The fixed asset ledger is in the form of a card ledger. In China, generally only the fixed assets ledger is in the form of a card account. Because the physical form of fixed assets remains unchanged in the process of long-term use, and the use department is often transferred, therefore, it is convenient to set up card dry accounts to facilitate the transfer with physical objects.

The fixed asset card ledger is a subsidiary ledger, but it is not a memorable ledger. The fixed assets ledger records the fixed assets owned by the company, and it is necessary to record the name, quantity, amount, depreciation period, monthly depreciation amount, and residual value of the fixed assets in detail. The ownership of the fixed assets leased by the operating lease is not the company, but the company is in use, so there is no record in the detailed account of the fixed assets, and the name, quantity, value, lease period, etc.

However, there is no provision for depreciation and there is no residual value. Which books are to be listed for fixed assets.

1. General ledger: The general ledger should fill in the account name and page number according to the numbering order of the ledger account. When the loose-leaf subledger is enabled, the account name and page number should be filled in according to the ledger account, and after the annual closing, the blank account page should be removed and the page number should be filled in.

The accounting of fixed assets includes the acquisition, depreciation, reconstruction and expansion, maintenance, disposal and valuation of fixed assets. In order to account for fixed assets, it is necessary to set up general ledgers such as "fixed assets", "accumulated depreciation", "provision for impairment of fixed assets", "construction materials", "construction in progress", "provision for impairment of construction in progress", and "disposal of fixed assets". Second, the fixed assets ledger:

The "Fixed Assets" account calculates the original price of fixed assets, and carries out detailed classification accounting according to fixed asset items. The fixed asset ledger is generally in the form of a card, also known as a fixed asset card. The fixed asset card is generally in duplicate, one copy is registered and kept by the user department, and the other copy is kept by the finance and accounting department.

In order to prevent the loss of fixed asset cards, the fixed asset management department should also set up a "fixed asset card register" to register the opening and cancellation of cards one by one.

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1.Fixed asset inventory table.

Inventory Department: Inventory Date:

Serial number, name, number, specification, model, quantity, unit, original value, storage location, remarks.

2.Accounting processing.

The scale of the enterprise is not large, the number of fixed assets is not large, and the depreciation is generally calculated according to a single item, and a single fixed asset is set up on a single account page. When registering the "original value" column of the fixed assets ledger, the "increase" column should be filled in according to the original vouchers of the fixed assets such as the completion and delivery of the enterprise's infrastructure, purchase, and profit; Fill in the "reduction" column according to the scrapping, transfer, inventory loss and other vouchers of fixed assets; Fill in the "Balance" column according to the difference between the increase and decrease.

When filling in the "depreciation" column of the fixed asset ledger, if the depreciation is calculated according to the individual fixed assets, the "withdrawal" column can be registered once a month, and the amount of withdrawal can be calculated according to the following formula:

A fixed asset = (original value of the fixed asset + estimated disposal cost - estimated residual value is received) The useful life of the fixed asset.

A fixed asset = annual depreciation of the fixed asset 12

The monthly depreciation amount calculated according to the above formula is filled in the "Extraction" column of the "Depreciation" column every month.

When filling in the "Transfer-out" column in the "Depreciation" column, according to the transfer and reporting of fixed assets, fill in all the depreciation withdrawal numbers in the "Withdrawal" column, and the depreciation number in the "Withdrawal" column is the "Withdrawal" column. If fixed assets**, investment, adjustment or scrapping occur, all of which are transferred out of Xiaofeng due to depreciation, the "Balance" column should be "zero".

The "Net" column of the fixed asset subledger is filled in by the difference between the "Balance" column in the "Original Value" column and the "Balance" column in the "Depreciation" column.

If the scale of the enterprise is large and the number of fixed assets is large, if the depreciation is calculated according to a single fixed asset, the workload is larger, and the classified depreciation rate can be used to calculate the depreciation. The formula for calculating the classification depreciation rate is as follows.

The annual depreciation rate of a certain type of fixed asset = the annual depreciation amount of the fixed asset The original value of the fixed asset.

Monthly depreciation rate of a certain type of fixed asset The annual depreciation rate of this type of fixed asset is 12

When the classified depreciation rate is used to calculate depreciation, you can usually not register the sub-ledger, and wait until the fixed asset is scrapped or **, and then calculate the depreciation amount according to the original value of the fixed asset, the annual depreciation rate and the monthly depreciation rate, the actual number of years and months used.