Determined assets are a very common accounting account in accounting. In enterprises, production equipment, housing construction, office desks, chairs and computers are all fixed assets. Then do you know how to keep fixed assets accountable?

Custom assets are a very common accounting account in accounting. In enterprises, production equipment, housing construction, office desks, chairs and computers are all fixed assets. Then do you know how to keep fixed assets accountable?

The management of fixed assets includes many aspects, such as inventory of fixed assets, calculation of fixed assets depreciation, cleaning of fixed assets, and investment of fixed assets. Many novice accountants do not know how to get the first time they handle fixed assets. Today, Accountant Liu, who earns 20,000 yuan a month, has sorted out the accounting entries and accounting processing of fixed assets. Novices who don’t know can collect it can read it slowly~ (can be taken away at the end of the article)

Fixed Assets Accounting Entry entries

. Initial measurement of purchased fixed assets

Purchase fixed assets that do not need to be installed can be recorded like this: borrow fixed assets, taxes and fees payable-value-added tax (input tax), lending bank deposits, etc.

. Build fixed assets by self-operating

If you build fixed assets yourself, the method of accounting is different. Also when purchasing fixed assets, you need to record as follows: borrow engineering materials, taxes and fees payable - value-added tax (input tax); lend bank deposits, etc.

. Project materials are profitable or lost, scrapped and damaged

. Safety production fees withdrawn by high-risk industry enterprises in accordance with national regulations

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. Accounting processing for depreciation of fixed assets

. Impairment of fixed assets

. Sales and transfer of fixed assets

9. Fixed assets scrapping and cleaning of fixed assets

Accounting processing of fixed assets

. Relevant regulations on the accounting account of fixed assets

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. The space is limited, and the accounting entries and accounting processing of fixed assets will come here first. There is a complete one. I hope it can help everyone.