2009Journal of Jilin Teachers Institute of Engineering and TechnologyRequires access

A Study on the Establishment of Fixed Assets Depreciation System in Colleges

Zhou Qi-ying

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Abstract

For a long time,the depreciation has not been considered in fixed assets accounting of colleges,and this method has showed many drawbacks in practical work.In order to strengthen the management of college fixed assets and enhance the use benefit of fixed assets,the paper analyzed the necessity of establishing fixed assets depreciation system in colleges from the reasons for no-accounting depreciation of college fixed assets,and put forward corresponding accounting methods.

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What this paper is about

For a long time,the depreciation has not been considered in fixed assets accounting of colleges,and this method has showed many drawbacks in practical work.In order to strengthen the management of college fixed assets and enhance the use benefit of fixed assets,the paper analyzed the necessity of establishing fixed assets depreciation system in colleges from the reasons for no-accounting depreciation of college fixed assets,and put forward corresponding accounting methods.

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Available abstract

For a long time,the depreciation has not been considered in fixed assets accounting of colleges,and this method has showed many drawbacks in practical work.In order to strengthen the management of college fixed assets and enhance the use benefit of fixed assets,the paper analyzed the necessity of establishing fixed assets depreciation system in colleges from the reasons for no-accounting depreciation of college fixed assets,and put forward corresponding accounting methods.

Key concepts: Fixed asset, Consumption of fixed capital, Depreciation (economics), Order (exchange), Accounting, Business, Book value, Work (physics)

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