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Kế toán chi tiết tăng, giảm tài sản cố định: M0X-"#,)^"),N!>2%:H",)0%02%%'0<4",L.?")#‚O H")#0H}#)0<L50F-~%'0<4",L.?")U   !"#10 [...]... tăng nguyên gi tài sản cố định Bên Có: Nguyên giá tài sản cố định hữu hình giảm do giảm tài sản cố định Điều chỉnh giảm nguyên giá tài sản cố định Số dư bên Nợ: Nguyên giá tài sản cố định hữu hình hiện có ở đơn vị - TK 213: tài sản cố định vô hình phản ánh số hiện có và tình trạng tăng, giảm tài sản cố địnhvô hình theo nguyên giá Bên Nợ: Nguyên giá tài sản cố định vô hình tăng Bên Có: Nguyên giá tài sản. .. kế toán chi tiết tài sản cố định ở các bộ phận kế toán và các đơn vị bộ phận quản lý, sử dụng tài sản cố định 3.1 Đánh số tài sản cố định Đánh số tài sản cố định là quy định cho mỗi tài sản cố địnhmột số hiệu theo những nguyên tắcnhất định Việc đánh số tài sản cố định được tiến hành theo từng đối tượng ghi tài sản cố định Mỗiđối tượng ghi tài sản cố định không phân biệt đang sử dụng hay lưu trữ đều... sử dụng tài sản cố định Tại nơi sử dụng, bảo quản tài sản cố định( các phòng ban, phân xưởng…) sửdụng sổ ‘ Tài sản cố định theo đơn vị sử dụng” để theo dõi tình hình tăng, giảm tài sản cố định trong phạm vi bộ phận quản lý Tổ chức kế toán chi tiết tại bộ phận kế toán: Căn cứ vào hồ sơ, phòng kế toán mở thẻ và sổ tài sản cố định để hạch toán chi tiết tài sản cố định. Thẻ chi tiết tài sản cố định được... biết tài sản cố định theo nhóm, theo loại và tuyệtđối không trùng lặp 3.2.2 Nội dung kế toán chi tiết tài sản cố định: Kế toán chi tiết tài sản cố định gồm: Lập và thu thập các chứng từ ban đầu có liên quanđến tài sản cố định ở doanh nghiệp; Tổ chức kế toán chi tiết tài sản cố định ở phòng kế toán và tổchức kế toán ở các đơn vị sử dụng tài sản cố định Chứng từ ban đầu phản ánh mọi biến động của tài sản. .. và sử dụngtài sản cố định 3.2 Kế toán chi tiết tài sản cố định ở bộ phận kế toán và các đơn vị, bộ phận bảo quản, sử dụng 3.2.1 Xác định đối tượng ghi tài sản cố định: Tài sản cố định của doanh nghiệp là các tài sản có giá trị lớn cần phải được quản lý đơnchiếc Để phục vụ cho công tác quản lý kế toán ghi sổ phải theo từng đối tượng ghitài sản cố định Đối tượng ghi tài sản cố định là từng vật kết cấu... một bản và lưu tại phòng kế toán để theo dõi diễn biếnphát sinh trong quá trình sử dụng Ở phòng kế toán, kế toán chi tiết tài sản cố định được thựchiện ở thẻ tài sản cố định (mẫu 02 – TSCĐ/BB) và sổ tài sản cố định Thẻ tài sản cố định: Do kế toán lập cho từng đối tượng ghi tài sản cố định của doanh nghiệp.Thẻ được thiết kế thành các phần để phán ánh các chỉ tiêu chungvề tài sản cố định, các chỉtiêu... tài sản cố định có thể dùng riêng một loại sổ hoặc một sốtrang Căn cứ ghi sổ là chứng từ tăng giảm tài sản cố định và các chứng từ gốc liên quan V Kế toán tổng hợp tăng, giảm tài sản cố định: 1 .Tài khoản sử dụng - TK 211: tài sản cố định hữu hình để phản ánh số hiện có và tình hình tăng, giảmtài sản cố địnhhữu hình theo nguyên giá Bên Nợ :Nguyên giá tài sản cố định hữu hình tăng do tăng tài sản cố định. .. bảo quản sử dụng tại đơn vị Số hiệu củanhững tài sản cố định đã thanh lý hoặc nhượng bán không sử dụng lại cho những tài sản mớitiếp nhận Số hiệu tài sản cố định là một tập hợp số bao gồm nhiều chữ số sắp xếp theo một thứ tựvà nguyên tắc nhất định để chỉ loại tài sản cố định, nhóm tài sản cố định và đối tượng tài sản cố định và đốitượng tài sản cố định trong nhóm Nhờ đánh số tài sản cố định mà thống... sản cố định vô hình giảm Số dư bên Nợ: Nguyên giá tài sản cố định vô hình hiện còn ở doanh nghiệp - TK 212: Kết cấu TK 212 Bên Nợ :Nguyên giá tài sản cố định thuê tài chính tăng Bên Có :Nguyên giá tài sản cố định thuê tài chính giảm do hoàn trả khi hết hạn hợp đồng hoặc mua lại và chuyển thành tài sản cố định tự có của doanh nghiệp Số dư bên Nợ: Nguyên giá tài sản cố định thuê tài chính hiện có 2 .Kế toán. .. giá trị: Nguyên giá, giá đánh giá lại, giá trị hao mòn Thẻ tài sản cố địnhcũng được thiết kế để theo dõi tình hình ghi giảm tài sản cố định Căn cứ để ghi thẻ là chứng từ ghi tăng, giảm tài sản cố định Ngoài ra để theo dõi việclập thẻ tài sản cố định doanh nghiệp có thể lập sổ đăng ký thẻ tài sản cố định Sổ tài sản cố định: Được mở để theo dõi tình hình tăng giảm, tình hình hao mòn tài sản cố địnhcủa . giảm tài sản cố định. Chứng từ kế toán và kế toán chi tiết tài sản cố định: 1. Thủ tục tăng, giảm tài sản cố định theo chế độ quản lý tài sản cố định: 1.1.   Luận văn Đề tài: Kế toán tài sản cố định tại Công ty TNHH THÉP BÌNH NGUYÊN   !"#1   LỜI