By the establishment of a single fixed asset, the ledger should be registered with the name of the fixed asset, number, specifications, the use of the department, the date of purchase, the original value, depreciable life, unit depreciation, the estimated residual value, etc., the general financial software have, or to purchase a special fixed asset ledger pages.
The ledger is a common term for fixed assets, generally used in the inventory records of materials, items purchased time, price, operator, use, etc., but more comprehensive than the accounting ledger, recording each material and their flow of every detail,
From the ledger can be seen directly from the receipt of each type of material, payment, storage, is the warehouse custodians, production Statisticians and other records, accounting and management of the main means. The ledger can be designed according to the actual needs, there is no fixed format.
Fixed asset ledger is the financial department and the physical custody of the department to build a copy. Management of fixed assets from the perspective of financial accounting, because the two departments to manage equipment from different perspectives, so that the physical management department and financial management department to manage fixed assets of the same caliber.
The account according to the financial management of assets, set up the project: number, name, original value, monthly depreciation, net value, monthly repair costs, etc., is the financial sector to implement computerized management of fixed assets to lay the foundation.
Expanded Information:
1, safety responsibility (safety production target management responsibility signed with the competent unit and each internal team, contract);
2, documents on the establishment of safety production institutions (leading group, safety organization, etc.);
3, safety production management system (safety production responsibility system, safety technology measures plan, safety production education, safety production Regular inspection, investigation and treatment system of casualties and accidents). Enterprise registered safety director, safety officer, team leader and other job responsibilities;
4, the higher level of the relevant safety production management department to develop and issue institutional documents, notices, circulars, etc.
5, safety publicity and education, training, learning, activity information
6, safety production inspection information;
7, safety meeting minutes;
8, Roster: full roster, roster of special operators;
9, new workers (including civilian and temporary workers) three-level education;
10, mechanical, electrical and other equipment management information;
11, safety technology delivery information;
12, explosives management ledger;
13, emergency response plan for accidents, accident records and Reporting information, safety accident investigation and handling materials;
14, safety facilities and labor protection supplies purchased, issued registration ledger.
Baidu Encyclopedia - ledgers