1. The clerks and accountants are responsible for the management of fixed assets, and there are team property keepers.
2. When the property keeper changes, there should be handover procedures.
3. Every semester, clerks, accountants and teams * * * check the fixed assets once or twice to ensure that the accounts are consistent with each other.
2. Accounting treatment of fixed assets:
1. All fixed assets belonging to the garden should be accounted for, so that the accounts are consistent.
2. The accountant shall establish general ledger, subsidiary ledger and fixed assets distribution account according to the classification of fixed assets, and ensure that each team has a property distribution table.
3. For the increase of property, the clerk shall fill in the physical acceptance form (in duplicate, one for the accountant and the other for his own use), and the accountant shall make a voucher for registration and numbering. It can only be used after the entry formalities are completed.
4. The clerk shall fill in the approval form for scrapping fixed assets and report it to the Finance Department for approval before writing off the account.
5. The transfer of property should be handled according to the transfer form issued by the Finance Department of the Bureau.
three, materials, tools and all kinds of consumables should be set up by special personnel.
IV. Property storage contents
1. Furniture
2. Sports equipment
3. Electrochemical equipment
4. Musical instruments
5. Medical equipment
6. Cooking machinery
7. Office supplies
8. Books
.
2. The staff of articles in this park must take good care of the articles under their control, and shall not be damaged or lost for any reason. In case of similar situation, the person in charge and the parties concerned must compensate according to the original price as appropriate.
3. For low-value consumables, they must be exchanged with the person in charge by formalities or original articles.
4. For high and medium-grade articles, the special person in the park is responsible for using them, and other personnel are not allowed to use them without authorization. In case of damage, the accident victim shall pay compensation according to the original price.
5. The venue in the park is not open to the public. Large toys are for children in the park to play with (outsiders are forbidden to play with large toys). If it is used by other people, the doorman will be responsible for the damage.
6. If the articles in the canteen are lost, the canteen staff will compensate them.
7. The teaching AIDS of each class shall be the responsibility of the teaching staff of each class. In case of loss or damage, the person in charge shall pay compensation according to the price.