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Introduction
Law of bookkeeping and accountancy obliges all companies to keep record of fixed assets, and to perform various monthly and annual accounts. Large amount of fixed assets in most of the companies, and the need for accurate and quickly formed reports as a part of everyday routine, imposed the requirement for automatization of keeping record of fixed assets. The subsystem of fixed assets is integral part of the IS company project, and it conducts automatic accountancy of fixed assets and its bookkeeping values by forming directives and directive's item so.
Fixed assets
Fixed assets project includes both financial and non - financial dealings concerning fixed assets. All fixed assets are recorded non - financially at the fixed assets table, while the financial changes are recorded at the directive's items table, wherefrom they are automatically transferred to the general legend. That way, control of data entering is tightened; it is impossible to enter double type or to conduct any kind of incomplete accounting. Source/home data stay permanently memorized in the table of fixed assets, while the financial changes at the end of the year are being archived together with other financial data. Such an act enables the preservation of data in the period issued by the law, and if necessary, the data are easy being de - archived.
Project of fixed assets includes the following functions:
Entering of new fixed assets,
Expensing of the existing fixed assets,
Change of the value of fixed assets through the year
Accounting of the monthly amortization on the level of balance, or for the individual basic resource
Amortization schedule
Account of annual revaluation on the level of balance, or for individual basic resource
Inventory of fixed assets
Year closure and opening
Change of the fixed assets' purchase value
Change of the fixed assets' write-off value
Various reports
All of these functions are backuped with appropriate programs for data processing through terminals. Each function is automatically written in the directive's item, then automatically recorded, and it appears in the general legen on the balance level.
Apearance of the basic mask for entering source data of fixed assets
Reports concerned with fixed assets include the following: listing of source data for new, recorded or used up fixed assets, listing of the changes in value for the existing fixed assets, monthly accounting of amortization on the balance level, or for individual fixed assets, amortization schedule, survey of the accounted revaluation on the monthly or annual level, survey of the conditions of fixed assets for all, or for individual fixed assets on monthly or annual level, pre - inventory list, inventory list, etc.
Project includes several special tables dealing with technical characteristics of fixed assets, then tables dealing with the location, tables of amortization grous and items, as well as revaluation groups and items that are specific for this subsystem. Access to tables, their up - to - dating, ir data listing is enabledthrough masks for terminals' data processing.
Considering the uniqueness of the fixed assets subsystem, at the end of the year it is necessary to conduct specific annual closure - opening, where each basic resource is automatically given its revaluation value, purchase as well as value correction.