Asset accounting
The Asset Accounting (AnBuHa) is a portion of the financial accounting and cost accounting (KLR). Here the long-lived assets of the fixed assets (according to § 247 HGB ) of a company are recorded and managed. Asset accounting is responsible for the valuation and posting of additions and disposals of fixed assets and the determination and posting of depreciation .
The fixed asset accounts are collective accounts in the bookkeeping , so, for example, all changes in value for vehicles are recorded in the fleet account. A separate asset card is therefore kept for each independently usable object, which contains all relevant information such as acquisition date, acquisition costs and useful life. The manually or electronically managed asset file forms a sub-ledger of the bookkeeping and is the basis for the complete recording of fixed assets in the inventory .
literature
- Siegfried Schmolke, Manfred Deitermann, a. a .: Industrial accounting ICR. Financial accounting - analysis and criticism of the annual financial statements - cost and performance accounting , 38th edition, Winklers Verlag 2009, ISBN 978-3804566521
- Dieter Schlagenhauf, Jörg Siebert Asset accounting with SAP: set up, use, optimize , SAPPRESS, ISBN 978-3836215480