Fixed assets management

The Asset Accounting ( Anbu ) is a part of the area of ​​financial accounting and management accounting ( KLR). Here the long-lived fixed assets (according to § 247 HGB) are collected and maintained a company. Responsibility for the investment accounting is the evaluation and posting of additions and disposals of fixed assets and the calculation and posting of depreciation.

The accounts of the fixed assets in the accounts are pooled accounts as are recorded as changes in value for all vehicles in the fleet account. For each object independently usable, therefore, a separate annex card is out, containing all relevant details such as date of purchase, cost and useful life. The manually or electronically -run complex index forms a sub-ledger accounting and is the basis for the complete coverage of the fixed assets inventory.

Literature and sources

  • Siegfried Schmolke, Manfred Deitermann, including: Industrial Accounting IRs. Financial Accounting - Analysis and review of the financial statements - cost and management accounting, 38th edition, Winkler Verlag 2009, ISBN 978-3804566521
  • Dieter Schlagenhauf, Jörg Siebert Asset Accounting with SAP: Setting, apply, optimize, SAPPRESS, ISBN 978-3836215480
  • Http://fico-forum.de/fiaa.php
  • Accounting
  • Cost accounting
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