Asset accounting

Asset accounting is a sub-area of bookkeeping. It is also called asset accounting or asset accounting. Your task is to save and manage the data of the operational systems and to provide them according to type, quantity and value.
Dazu zählen insbesondere der Tag des Zugangs der beschafften Anlage, die Höhe der acquisition cost oder der Manufacturing costs, die Höhe des Bilanzwertes (Bestände), der Tag des Abgangs der Anlage. Die Daten der Anlagenbuchhaltung dienen der Erstellung der Handelsbilanz und Steuerbilanz, der Ermittlung von Informationen für die Kostenrechnung, der Feststellung kalkulatorischer Kosten und der Fundierung von Entscheidungen der Unternehmensleitung.

The EDP enables the current availability of important information about plants. You are z. B. contained in:

• The inventory directory, ie the listing of all inventoried assets, which can be sorted according to inventory numbers, cost centers and investment accounts.

• The asset balance sheet, which is used to determine the outflow, additions, write-ups, transfer postings, disposals, depreciation, and ending inventory.

• The depreciation lists, whereby the imputed depreciation and depreciation as well as the depreciation for wear and tear (Depreciation) are recorded.

• The receipts and issues lists with which the individual records for the asset receipts and asset issues are made in the form of the asset receipt journal and asset issue journal. With the help of the technical system data recorded in the system accounting, it is possible to plan and monitor the maintenance and repair of the machines, tools and devices.

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