Asset inventory personnel must implement the fixed assets inventory plan in strict accordance with the requirements and procedures, classify the fixed assets, and fill in the inventory list carefully to ensure that there is no omission, repetition or cross-inventory. Explain the reasons why fixed assets are scrapped, and explain them in words. Some department heads sign the inventory list and responsibility statement to determine the inventory results.
Second, the inventory range
All fixed assets of the company
Third, the inventory steps
1, define the division of assets.
There may be differences in the division of fixed assets among enterprises in different industries. First, you need to determine how your enterprise divides the fixed assets.
2. Sort out asset categories
If the company's finance has established a fixed assets card account, then first sort out the categories of financial fixed assets and grasp which categories the company's fixed assets are roughly divided into.
3. Understand the company structure
It is very important to understand the organizational structure of enterprises. You should ensure the fixed assets of several departments (including offices, production departments, warehouses, etc.). ) It needs to be counted under your business name.
Step 4 make an inventory plan
Before asset inventory, you need to make an inventory plan, which department to start inventory from, what information to record, make an inventory plan, and then use the asset cloud management mobile phone to make inventory.
5. Check the asset account table
Import asset data through the inventory module of asset cloud management, conduct on-site data inventory and generate inventory variance information. Check the obtained asset account table with the financial fixed assets account.
Fourth, the key points of inventory
1. Set the inventory cycle of the company's fixed assets according to the actual situation of the company, and conduct a comprehensive inventory at least once a year.
2. In addition to the field inventory of the company's fixed assets, the inventory personnel also need to analyze the inventory results and explain the reasons.
3. Supervise the whole process of inventory when necessary to ensure the authenticity of the inventory process.
4. Relevant departments should update the asset information in time according to the inventory results, and conduct accounting treatment to ensure that the accounts are consistent with the facts.
Verb (abbreviation for verb) summary report
After the inventory is completed, summarize according to the above contents, generate a summary report of fixed assets inventory and report it to the boss. The inventory summary report can be explained from the following aspects: (1) Basic introduction, including inventory purpose, time, personnel and methods; (2) Fixed assets inventory, such as fixed assets, asset usage, inventory results, etc. It is best to make the data more intuitive in the form of charts; (3) Problems and suggestions. Only in this way can we find the shortcomings in the company's fixed assets management and improve it.