COURSE Accounting for fixed assets

3 introduction
1. Fixed assets: concept and classification 4
2. Initial, replacement and residual value of fixed assets 8
3. Documenting the movement of fixed assets 11
4. Analytical accounting of fixed assets 12
5. Synthetic accounting of the availability and movement of fixed assets 13
6. Accounting for the receipt of fixed assets 14
7. Depreciation of fixed assets in accounting 17
8. Depreciation of fixed assets in tax accounting 20
9. Accounting for disposal of property, plant and equipment 23
Conclusion 27
References 28