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Sample report on increase and decrease of fixed assets

Sample report on increase and decrease in fixed assets is a sample report of an enterprise on the increase or decrease in the number of fixed assets of the enterprise, including the number of fixed assets at the beginning of the year, the number of assets increased in year, the decrease for the year, and the total of fixed assets at the end of the year.

  • Amortization table of fixed assets and prepaid expenses
  • Registration form of fixed asset depreciation method
  • Minutes of liquidation of fixed assets, form No. 02-fixed assets

1. Sample report on increase and decrease of fixed assets

Code:……………….

Reporting unit: …………..

SDNS unit code:…………

Model No. B04-FUL
(Issued according to Decision No: 19/2006/QD/BTC
March 30, 2006 of the Minister of BTC)

REPORT ON SITUATION OF INCREASE AND REDUCTION OF CUSTOMERS

Year……

Unit:…………

STT – Type of fixed asset
– Group of fixed assets
Quantity unit First number of the year Increase during the year Reduced during the year Year-end number
SL GT SL GT SL GT SL GT
A REMOVE OLD first 2 3 4 5 6 7 8
I Tangible fixed assets
1.1 House, building materials
– House
– Working house
– ………….
1.2 Devices
– …………..
1.3 Means of transport, transmission
– ……………………
1.4 equipment, management tools
– ……………………
Other fixed assets
– ……………………
II Intangible fixed assets
…………………….
…………………….
……………………
……………………
Add x x x x x
………, day month Year…..
Scheduler
(Signature, full name)
Chief accountant
(Signature, full name)
Unit heads
(Signature, full name, stamp)

2. How to account for increase or decrease in tangible fixed assets

1. Accounting principles

a) This account is used to record the current value and the increase or decrease in all tangible fixed assets of the enterprise at their historical cost.

b) Tangible fixed assets are assets with physical form held by enterprises for use in production and business activities in accordance with the recognition criteria of tangible fixed assets.

2. Structure and contents of account 211 – Tangible fixed assets

Debtor:

– The historical cost of tangible fixed assets increases due to completion of construction, handing over and putting into use, due to procurement, receipt of contributed capital, grant, donation, sponsorship, discovery of excess;

– Adjustment to increase the historical cost of fixed assets due to construction, installation, retrofit or renovation;

– Adjustment to increase the historical cost of fixed assets due to re-evaluation.

Yes Party:

– The historical cost of tangible fixed assets decreases due to transfer to another enterprise, sale, liquidation or contribution to joint ventures, etc.

– The historical cost of the fixed asset decreases due to the removal of one or several parts;

– Adjustment to decrease historical cost of fixed assets due to re-evaluation.

Debit balance: Historical cost of existing tangible fixed assets in the enterprise.

Account 211 – Tangible fixed assets has 6 tier 2 accounts:

– Account 2111 – Houses and structures:

– Account 2112 – Machinery and equipment:

– Account 2113 – Means of transport and transmission:

– Account 2114 – Management equipment and tools:

– Account 2115 – Perennial plants, working animals and products:

– Account 2118 – Other fixed assets:

3. Accounting method for some economic transactions that increase major tangible fixed assets

At Point 3.2, Clause 3, Article 35 of Circular 200/2014/TT-BTC guiding the operations of reducing tangible fixed assets as follows;

The company’s tangible fixed assets decrease, due to sale, liquidation, loss, lack of inventory, capital contribution to a joint venture, transfer to another enterprise, dismantling of one or several parts, etc. In all cases of reduction of tangible fixed assets, accountants must complete all procedures and correctly determine losses and incomes (if any). Based on relevant documents, accountants shall record books on a case-by-case basis as follows:

3.1 In case of sale of fixed assets used for production, business, non-business activities and projects: Fixed assets for sale are usually fixed assets that are not needed or are considered ineffective. When selling tangible fixed assets, they must complete all necessary procedures as prescribed by law. Based on the minutes of delivery and receipt of fixed assets and documents related to the sale of fixed assets:

a) In case of sale of fixed assets used for production and business, the following accounts shall be recorded:

Dr. 111, 112, 131,…

Cr 711 – Other income (sale price exclusive of VAT)

Cr 3331 – Value added tax payable (33311).

If VAT cannot be immediately separated, other incomes include VAT. Periodically, the accountant shall record a decrease in other income for the payable VAT amount.

– Based on the minutes of delivery and receipt of fixed assets to write down the sold fixed assets:

Dr 214 – Depreciation of fixed assets (2141) (amortized value)

Dr 811 – Other expenses (residual value)

Cr 211 – Tangible fixed assets (historical cost).

– Expenses incurred in connection with the sale of fixed assets are recorded to Dr 811 “Other expenses”.

b) In case of sale of tangible fixed assets used for non-business activities and projects:

– Based on the minutes of delivery and receipt of fixed assets to write down the sold fixed assets:

Dr 466 – Funding for fixed assets (residual value)

Dr 214 – Depreciation of fixed assets (depreciated value)

Cr 211 – Tangible fixed assets (historical cost).

-The proceeds and expenditures related to the sale of tangible fixed assets shall be recorded in relevant accounts according to the regulations of the competent authority.

c) In case of sale of tangible fixed assets used for cultural and welfare activities:

– Based on the minutes of delivery and receipt of fixed assets to record a decrease in the sold fixed assets, the following accounts shall be recorded:

Dr 353 – Bonus and welfare fund (3533) (residual value)

Dr 214 – Depreciation of fixed assets (depreciated value)

Cr 211 – Tangible fixed assets (historical cost).

– Simultaneously recording the revenue from sale of fixed assets, the following accounts shall be recorded:

Dr. 111, 112,…

Account 353 – Bonus and welfare fund (3532)

Cr 333 – Taxes and other payables to the State (3331) (if any).

– To reflect expenses on sale of fixed assets, the following accounts shall be recorded:

Dr 353 – Bonus and welfare fund (3532)

There are accounts 111, 112,…

3.2. In case of liquidation of fixed assets: Liquidated fixed assets are damaged fixed assets that cannot be continued to be used, fixed assets that are technically backward or not suitable for production and business requirements. When having liquidated fixed assets, the enterprise must issue a liquidation decision and set up a council for liquidation of fixed assets. The Fixed Asset Liquidation Council is responsible for organizing the liquidation of fixed assets in accordance with the order and procedures specified in the financial management regime and making a “Minute on liquidation of fixed assets” according to the prescribed form. The minutes are made in 2 copies, 1 copy is sent to the accounting department to keep track of bookkeeping, 1 copy is assigned to the management and use department of fixed assets.

Based on the minutes of liquidation and documents related to the receipts and expenditures of liquidation of fixed assets, etc., accounting records are recorded as in the case of sale of fixed assets.

3.3 When contributing capital to subsidiaries, joint ventures or associates with tangible fixed assets, the following accounts shall be recorded:

Dr. 221, 222 (according to revaluation value)

Dr 214 – Depreciation of fixed assets (depreciated amount)

Dr 811 – Other expenses (the difference between the revaluation price is smaller than the residual value of the fixed asset)

Cr 211 – Tangible fixed assets (historical cost)

Cr 711 – Other income (the difference between the revaluation price is larger than the residual value of the fixed asset).

3.4 Accounting for tangible fixed assets detecting excess or deficiency: Any case of detecting excess or shortage of fixed assets must be traced to the cause. Based on the “Minutes of inventory of fixed assets” and conclusions of the Inventory Council to make accurate and timely accounting, according to each specific reason:

a) Fixed assets discovered in excess:

– If fixed assets are discovered in excess due to being left out of the books (not yet recorded), the accountant must base on the fixed asset records to record the increase in fixed assets on a case-by-case basis, the following accounts shall be recorded:

Dr 211 – Tangible fixed assets

Account 241, 331, 338, 411,…

– If the excess fixed assets are in use, in addition to the recording of an increase in tangible fixed assets, the historical cost and depreciation rate must be based on the depreciation value as a basis for calculating, making additional deductions for the depreciation of fixed assets or making additional deductions. For fixed assets used for welfare, non-business activities and projects, the following accounts shall be recorded:

Debits to accounts Production and business expenses (fixed assets used for production and business)

Dr 3533 – Welfare fund has formed fixed assets (used for welfare)

Dr 466 – Funding for fixed assets (used for production and projects)

Cr 214 – Depreciation of fixed assets (2141).

– If the excess detected fixed assets are identified as fixed assets of other enterprises, they must immediately notify the enterprise that owns such assets. If the property owner cannot be identified, it must immediately notify the superior agency and the financial agency at the same level (if it is a SOE) for handling. In the meantime, accountants must base themselves on inventory documents, temporarily monitor and keep them.

b) Fixed assets that are found to be deficient must be traced to the cause, determined the responsible person and handled according to the current financial regime.

– In case there is a decision on immediate handling: Based on the approved “Minutes of handling shorted fixed assets” and the fixed asset file, the accountant must accurately determine the historical cost and amortization value of that fixed asset as a basis for recording a decrease. Fixed assets and material handling of the remaining value of fixed assets. Depending on the handling decision, record:

+ For short-term fixed assets used for production and business, the following accounts shall be recorded:

Dr 214 – Depreciation of fixed assets (value of depreciation)

Dr. 111, 112, 334, 138 (1388) (if the person at fault must compensate)

Dr 411 – Owner’s investment capital if allowed to write down capital)
Dr 811 – Other expenses (if the business suffers a loss)
Cr 211 – Tangible fixed assets.

+ For short-term fixed assets used for non-business activities and projects:

When reflecting the decrease in fixed assets, the following accounts shall be recorded:

Dr 214 – Depreciation of fixed assets (value of depreciation)

Dr 466 – Funding for fixed assets (residual value)

Cr 211 – Tangible fixed assets (historical cost).

For the remaining value of the missing fixed assets that must be recovered according to the handling decision, the following accounts shall be recorded:

Dr 111, 112 (if money is collected)

Dr 334 – Payables to employees (deduct from employee’s salary)

There are related accounts (depending on handling decisions).

+ For short-term fixed assets used for cultural and welfare activities:

When reflecting the decrease in fixed assets, the following accounts shall be recorded:

Dr 214 – Depreciation of fixed assets (value of depreciation)

Dr 3533 – Welfare fund has formed fixed assets (residual value)

Cr 211 – Tangible fixed assets (historical cost).

For the remaining value of the missing fixed assets that must be recovered according to the handling decision, the following accounts shall be recorded:

Dr 111, 112 (if money is collected)

Dr 334 – Payables to employees (deduct from employee’s salary)

Account 3532 – Welfare fund.

– In case of shortage of fixed assets, the cause of which has not been determined, pending handling:

+ For short-term fixed assets used in production and business activities:

To reflect the decrease in fixed assets for the remaining value of the missing fixed assets, the following accounts shall be recorded:

Dr 214 – Depreciation of fixed assets (2141) (value of depreciation)

Dr 138 – Other receivables (1381) (residual value)

Cr 211 – Tangible fixed assets (historical cost).

When there is a decision to handle the residual value of the missing fixed asset, the following accounts shall be recorded:

Dr. 111, 112 (compensation money)

Dr 138 – Other receivables (1388) (if the person at fault must compensate)

Dr 334 – Payables to employees (deduct from employee’s salary)

Dr 411 – Owner’s investment capital (if allowed to write down capital)

Dr 811 – Other expenses (if the business suffers a loss)

Cr 138 – Other receivables (1381).

+ For short-term fixed assets used for non-business activities and projects:

When reflecting the decrease in fixed assets, the following accounts shall be recorded:

Dr 214 – Depreciation of fixed assets (value of depreciation)

Dr 466 – Funding for fixed assets (residual value)

Cr 211 – Tangible fixed assets (historical cost).

Simultaneously, the remaining value of the shortfall fixed assets is recorded in account 1381 “Lack of assets pending”, the following accounts shall be recorded:

Dr 1381 – Debt pending assets

Cr 338 – Other payables and payables.

When there is a decision on settlement of compensation for the remaining value of the missing fixed asset, the following accounts shall be recorded:

Dr. 111, 334,…

Cr 1381 – Shortage of assets pending settlement.

Simultaneously, the amount collected for compensation for the remaining value of the missing fixed assets shall be recorded in relevant accounts according to the decision of the competent authority:

Dr 338 – Other payables and payables

Have a related account (account 333, 461, …).

+ For short-term fixed assets used for cultural and welfare activities:

When reflecting the decrease in fixed assets, the following accounts shall be recorded:

Dr 214 – Depreciation of fixed assets (value of depreciation)

Dr 3533 – Welfare fund has formed fixed assets (residual value)

Cr 211 – Tangible fixed assets (historical cost).

Simultaneously, the remaining value of the shortfall fixed assets is recorded in account 1381 “Lack of assets pending”, the following accounts shall be recorded:

Dr 1381 – Shortage of assets pending settlement

Account 3532 – Welfare fund.

When there is a decision on settlement of compensation for the remaining value of the missing fixed asset, the following accounts shall be recorded:

Dr. 111, 334,…

Cr 1381 – Shortage of assets pending settlement.

3.2.5. For tangible fixed assets used for production and business, if not meeting the criteria for recognition as prescribed, they must be converted into tools, the following accounts shall be recorded:

Dr. 623, 627, 641, 642 (if the residual value is small)

Dr 242 – Prepaid expenses (if the remaining value is large, it must be amortized gradually)

Dr 214 – Depreciation of fixed assets (value of depreciation)

Cr 211 – Tangible fixed assets (historical cost of fixed assets).

We invite you to read more in the section Business Investment in the item form Please.

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