How to do the fixed assets inventory table?
Enterprises should regularly take stock of fixed assets. Before the inventory, the fixed assets management department, the user department and the accounting department should check the fixed assets account books to ensure that the accounts are consistent and the accounts are consistent. Enterprises should form a fixed assets inventory team to make an inventory of fixed assets, fill in the fixed assets inventory table according to the inventory results, and check it with the account books. If the reconciliation is inconsistent, a fixed assets inventory profit and loss table shall be prepared.
The inventory surplus and inventory deficit of fixed assets shall be determined by the departments using fixed assets and the management departments one by one. * * * After being approved by the authorized department or personnel of the enterprise, the accounting department shall timely adjust the relevant account books and records to reflect the actual situation of fixed assets.
Compared with inventory, fixed assets are not easy to be lost or stolen, but they exist for a long time, and the physical objects are inconsistent with the book records, or the physical objects are in abnormal use or are more likely to be forgotten. Periodic inventory of fixed assets is a necessary control means to protect property.
What does the fixed assets inventory table include?
1. If the financial department has a fixed assets card account, first sort out the categories of financial fixed assets and know how many types of fixed assets the company has.
2. Understand the organizational structure of the company and see how many departments there are, including office, production department, warehouse and so on.
3, arrange the plan, from which department to start the inventory, what information needs to be recorded, and make an inventory table; Then register the fixed assets counted on site in the inventory table.
4. Then check with the financial fixed assets account and sort out the papers.
The advantage of the above inventory method is that it can comprehensively inventory the company's fixed assets, check the differences between physical objects and fixed assets accounts, and better inventory the fixed assets that are not on the accounts, but the disadvantage is that the workload is large; You can also count fixed assets according to the financial fixed assets account, and take the account to various departments to count fixed assets. The advantage of doing this is to save labor and reduce the workload. The disadvantage is that it is easy to ignore the fixed assets that are not on the account.