Departments purchasing fixed assets, must fill out the requisition form, signed by the fixed asset administrator to confirm. After the arrival, go to the fixed asset administrator to get the number plate and do the registration. Fixed asset administrator in order to make the number plate, and record the fixed asset card or fixed asset ledger, do a good job of fixed asset account registration. Including: fixed asset name, fixed asset number, original value of purchase, estimated useful life, net residual value, the use of department and other information.
The work of registering fixed asset cards can be done by the fixed asset manager or fixed asset accountant. After the fixed asset manager collects the purchase contract, requisition form, fixed asset invoice and fills in the fixed asset usage form, he/she fills in the reimbursement form and goes to the fixed asset accountant for reimbursement, entry into the account and request for payment.
At the end of the year, the fixed asset manager and the fixed asset accountant together with the fixed asset inventory, the fixed assets of the inventory gain or loss of the fixed assets after the approval of the treatment.