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Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities

  • Chaoqiong Yang
Conference paper
Part of the Advances in Intelligent and Soft Computing book series (AINSC, volume 114)

Abstract

As multivariate of capital source in colleges and universities, the method of fixed assets accounting can not be suitable to the current situation. In this paper, to compensate for wear and tear of fixed assets, improved accounting and extracted depreciation were proposed. Further more, capital construction accounting merge into enterprise accounting will truly report real state of fixed assets in colleges and universities.

Keywords

Colleges and universities fixed assets checking method drawback countermeasure 

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References

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Copyright information

© Springer-Verlag Berlin Heidelberg 2012

Authors and Affiliations

  1. 1.Financial DepartmentZunyi Normal CollegeZunyiChina

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