Accounting for Assets - منتدى المحاسبين المصريين

09-03-2010, 09:26 PM

ايمان حسن

تاريخ التسجيل: Sep 2007

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Accounting for Assets

Accounting for Assets

Assets are economic recourses and provide entities with future economic benefits from their use in day-to-day business operations. Assets can be broken down into a number of different categories such as current and non-current assets, tangible (physical assets such as cash) and intangible assets (non-physical assets such as goodwill). Assets are considered assets if they are controlled by an entity in which all the risks and rewards of controlling the asset flow to the entity

Accounting for the Acquisition of Plant, Property and Equipment

Accounting for the acquisition of plant, property and equipment is essential in today’s business environment. Plant, property and equipment make up a large part of an entity’s non-current assets and so it is important to be able to account for them correctly to ensure that the true value of the entity is reported.
A non-current asset is anything that lasts for more than 12 months. More formally defined a non-current asset is expected to provide an entity future economic benefit from its use, lasting an entity more than 12 months for the purpose of earning revenue during day to day business activities.

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09-03-2010, 09:34 PM

ايمان حسن

تاريخ التسجيل: Sep 2007

العمر: 38

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مشاركة: Accounting for Assets

Depreciation

Buildings, computers, vehicles and machinery can only last so long before they need to be knocked down, traded in or simply disposed of. Depreciation is an expense that is distributed over each period of an assets estimated useful life and makes up a large portion of an entity’s annual expenses. The following depreciation methods are covered in this tutorial:
Straight line method: The straight line depreciation method is the most basic and thus the most commonly used depreciation method. It allocates an equal amount of depreciation expense over the assets estimated useful life.
Declining balance method: The declining balance depreciation method allocates a certain percentage of depreciation expense over the assets estimated useful life. Therefore, as time progresses, less and less depreciation is recorded in each period. This is a reasonable approach to take.
Sum of digits method: the sum of digits method allocates a greater amount of depreciation in the earlier years of the assets life. Depreciation is calculated as the book value multiplied by years remaining in the assets estimated life divided by the sum of digits.
Units of production method: The units of production depreciation method depreciates an asset on the bases of how much it is used, or rather, how many units of output the asset produces. The most common asset that is depreciated this way would be manufacturing machinery

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09-03-2010, 09:44 PM

ايمان حسن

تاريخ التسجيل: Sep 2007

العمر: 38

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مشاركة: Accounting for Assets

Accounting for the Disposal of Plant, Property and Equipment

This tutorial covers how to account for the disposal of plant, property and equipment. Assets are usually sold for their salvage value but occasionally entities may be able to sell their assets for a gain or at a loss. Entities may chose to trade in their old asset for a new one, in which case, the journal entries will change. The tutorial also covers the closing off of the accumulated depreciation account and the transfer of gains and losses to the profit and loss summary account.

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09-03-2010, 09:49 PM

ايمان حسن

تاريخ التسجيل: Sep 2007

العمر: 38

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مشاركة: Accounting for Assets

Accounting for Inventory

Inventory is stock or merchandise that a company purchases in order to sell to a consumer to make a profit. Supermarkets and retail outlets purchase stock from varies suppliers in order to sell it back to consumers for the sole purpose of making a profit.

Learn how business entities account for inventory. Understand how to record the purchase and sale of inventory on credit. Record purchase and sale returns. Account for stock loss and stock gain. Use stock cards and stock control accounts to keep an accurate record of inventory on hand. Accurately record the true value of inventory on hand by using the lower of cost price or net realise value.

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09-04-2010, 09:02 AM

اسامة سمير برغوث

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تاريخ التسجيل: May 2009

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جزاك الله كل خير

09-04-2010, 09:17 AM

rh742008

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09-04-2010, 09:54 AM

thefakedude

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Thanks a million

09-04-2010, 01:37 PM

معا نصنع الحياة

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تاريخ التسجيل: Apr 2010

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جزاكى الله خيرااااااااااااااا

09-04-2010, 01:37 PM

معا نصنع الحياة

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تاريخ التسجيل: Apr 2010

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09-04-2010, 01:43 PM

#10

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تاريخ التسجيل: Apr 2010

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