How to make a fixed assets inventory list?

When taking inventory of fixed assets, there may be a profit or a loss. In either case, the accounting department should prepare a corresponding fixed asset inventory sheet based on the actual situation.

Methods for preparing fixed asset inventory forms

Enterprises should prepare fixed asset inventory forms based on the company’s fixed assets. The content of the fixed assets inventory form includes the basic information of the fixed assets: fixed asset number and name, structure or specification model, location or department of use, date of construction that is, date of putting into use, direction of use (unit’s own use, logistics use, leasing, lending, Idle, other), usage status (normal use, damage, scrapping, sealing, partial dismantling, technical obsolescence, etc.), ownership of property rights (including nature of ownership, ownership certificates and license plates, etc.), changes, quantity, original value ( Public institutions also include accumulated depreciation and net value, depreciation life, service life), etc.

What are the fixed asset inventory processes?

1. Drawing of inventory tables

When conducting inventory work, naturally you cannot check the numbers empty-handed, but you must make preparations in advance, such as making a fixed asset inventory table. Preparing a fixed asset inventory sheet requires that all details be in place.

2. Recording of the inventory process

When taking inventory, in addition to faithfully recording the number of fixed assets, it is more important to pay attention to the issues of profit and loss and depreciation. The first is the issue of profit and loss. For example, some fixed assets are not accounted for or are overaccounted for, and some fixed assets are scrapped early or continue to be used beyond their depreciation life. These are all issues that require attention. In addition, during the inventory process, the usage status of fixed assets should also be recorded in order to formulate next steps.

3. Post-inventory work

After completing all matters related to the inventory of fixed assets, the financial person finally needs to report back to the leader. Of course, the indispensable thing is the fixed assets inventory report . This report is a written expression made by the financial staff through the fixed asset inventory list. Although it does not need to be too formal, the content must be clear. The report is a summary of the inventory and must reflect various problems with fixed assets so that leaders can resolve them in a timely manner.

Contents of fixed asset costs

Fixed asset costs refer to all reasonable and necessary expenditures incurred by an enterprise before the purchase and construction of a fixed asset reaches its intended usable state. Enterprises can obtain fixed assets through outsourcing, self-construction, investor investment, non-monetary asset exchange, debt restructuring, business mergers and financing leasing. Under different acquisition methods, the specific components of fixed asset costs and their determination methods also vary. Not quite the same.