Accounting is a popular saying. As far as fixed assets are concerned, it is generally used to record the inventory of materials, such as purchase time, price, agent and purpose. But it is more comprehensive than accounting books, recording every material and every detail of their circulation.
From the ledger, you can directly see the receipt, payment and storage of each material, which is the main means for warehouse keepers, production statisticians and so on to record, calculate and manage. Accounts can be designed according to actual needs, and there is no fixed format.
Fixed assets accounts are set up by the finance department and the physical storage department respectively. Managing fixed assets from the perspective of financial accounting, because the two departments have different perspectives on managing equipment, the physical management department and the financial management department have the same caliber in managing fixed assets.
Items are set in the account according to the requirements of wealth management assets: quantity, name, original value, monthly depreciation, net value, monthly repair fee, etc. It laid a foundation for the financial department to implement computerized management of fixed assets.
Extended data:
The ledger includes
1, safety responsibility book (safety production target management responsibility book and contract signed with the competent unit and internal team);
2. Documents formulated by safety production organization (leading group, safety organization, etc.). );
3. Safety production management system (safety production responsibility system, safety technical measures plan, safety production education, safety production regular inspection, casualty accident investigation and handling system). Enterprise registered safety officer, safety officer, team leader and other job responsibilities;
4. Institutional documents, notices, circulars, etc. Formulated and issued by the relevant safety production management department at a higher level;
5. Safety publicity, education, training, study and activities.
6, production safety inspection data;
7, safety meeting records;
8. Roster: the roster of all employees and the roster of special operations personnel;
9, new workers (including migrant workers and temporary workers) three-level education;
10, mechanical, electrical and other equipment management information;
1 1, safety technical disclosure information;
12, management ledger of blasting materials;
13, accident emergency plan, accident records and report materials, safety accident investigation and handling materials;
14. Registration ledger for purchase and distribution of safety facilities and labor insurance supplies.
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