Measures for the administration of fixed assets in schools

School fixed assets management method 1: 1, daily assets operation management function

It mainly includes the daily work of adding, modifying, recovering, transferring, deleting, borrowing, returning, maintaining, calculating depreciation rate and residual rate of fixed assets.

2, print bar code function

According to the selected fixed assets, the barcode pasted on the fixed assets is automatically generated.

3. Inventory function

Check the data in the barcode reader with the data in the database, process the normal or abnormal data, get the actual situation of fixed assets, and generate inventory profit schedule, inventory loss schedule, inventory loss schedule, inventory summary table and inventory summary table by unit and department.

4. Asset depreciation

Including extracting monthly depreciation of fixed assets, printing monthly depreciation report, backing up depreciation information, resuming depreciation work, manually entering depreciation and adjusting depreciation.

5. Monthly report on fixed assets

According to the unit, department, time and other conditions, query the monthly (annual) report of classified statistics, increase the monthly report of fixed assets this month, reduce the monthly report of fixed assets this month, and provide printing function.

6. Comprehensive query of fixed assets

You can query a single fixed asset or a batch of fixed assets. The query criteria include asset card, custody, valid asset information, department asset statistics, scrapped assets, transferred assets, historical assets, name specifications, start and end dates, and company or department.

7. System maintenance function

The system administrator classifies the asset code table, exit code table, purchase code table, storage code table, department code table, custodian table and company name table. Add, modify and delete.

School fixed assets management method 2: (1) Strictly define the scope of fixed assets.

General equipment with unit value above 500 yuan and special equipment above 800 yuan as stipulated in the financial system are included in fixed assets. In addition, considering the particularity of school units, desks, student beds and other equipment that do not meet the above standards but have a large number can be included in the inventory of fixed assets and managed according to fixed assets. Other materials with small amount, such as office telephone, are managed as low-value consumables; Should experiment, sporting goods, etc. Be included? Special material fee? Subject accounting and school accounting are included in fixed assets and should be corrected. It makes the definition of fixed assets more in line with the requirements of the financial system, and it is also convenient for schools to manage their own assets more pertinently.

(2) In the valuation of fixed assets.

Introduce the accounting practice of industrial enterprises, newly established? Accumulated depreciation? Subject, as a fixed asset? A deduction, including the loss value of fixed assets? Accumulated depreciation? . Is it debited when depreciation is accrued? Business expenses? , credited? Accumulated depreciation? . This is convenient to reflect the real value of fixed assets from the books at any time, and it is convenient for users of accounting statements to understand the relevant dynamic information in real time, holographically and multi-dimensionally.

(3) Establish electronic files of fixed assets.

Establish detailed electronic files of fixed assets, so that relevant personnel can keep abreast of the increase and decrease of fixed assets in their own units, and further deepen management and supervision. Electronic files of fixed assets should run through the whole process of fixed assets management, including fixed assets procurement procedures, supplier bidding documents and quotation materials, supplier information, purchase and sale contracts, fixed assets acceptance reports, fixed assets carry-over procedures, cost details, invoice number, invoice number, number of copies, relevant vouchers, maintenance expense details, net salvage value, scrapping procedures, scrapping profit and loss, etc. Relevant original materials shall be filed and kept, and serial numbers and catalogues shall be compiled. The serial number should be registered in the electronic file, according to which the original can be found quickly. Conditional units can scan the original into the computer and establish database management. Fixed assets management rules also include fixed assets accounting rules and fixed assets account registration rules. Enterprises should have a detailed regulation or description for each important operation process, so as to standardize the operation of each operation and make the operation process and template.

(4) Using special software to strengthen fixed assets accounting.

For example, Youwei is an asset management software, using financial software to create fixed asset cards, and then automatically generating detailed accounts, which can be called, printed and bound at any time when needed, which not only ensures the quality of bookkeeping, but also improves work efficiency. Make the management of fixed assets get twice the result with half the effort In addition, Youwei Asset Management System realizes the management of the whole life cycle of assets, from the budget demand, purchase acceptance and warehousing of assets to the deployment, disposal and scrapping of assets, the whole process will have detailed associated management, including records of users, personnel, changes and maintenance. Through the strict and standardized management process of the system, the utilization rate of assets is improved and the repeated waste of resources is avoided. Youwei adopts advanced bar code technology to manage assets, which greatly improves the efficiency of asset inventory, solves the problems of irregular asset management and heavy workload in the past, changes the existing management mode, and effectively improves the asset management level of enterprises.