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什么是二元Fixed Time Trade

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Fixed Assets Journal Entries

The fixed assets journal entries below act as a quick reference, and set out the most commonly encountered situations when dealing with the double entry posting of fixed assets.

In each case the fixed 什么是二元Fixed Time Trade assets journal entries show the debit and credit account together with a brief narrative. For 什么是二元Fixed Time Trade a fuller explanation of journal entries, view our examples section.

Typical Fixed Assets Journal Entries

Purchase of fixed assets journal entry
AccountDebitCredit
Fixed assetsXXX
Cash XXX
Journal entry to record depreciation
AccountDebitCredit
Depreciation expenseXXX
Accumulated depreciation XXX

Gain on sale of asset journal entry
AccountDebitCredit
CashXXX
Accumulated depreciationXXX
Fixed assets XXX
Gain on disposal XXX
Loss on sale of asset journal entry
AccountDebitCredit
CashXXX
Loss on disposalXXX
Accumulated depreciationXXX
Fixed assets XXX
To remove a fully depreciated asset
AccountDebitCredit
Accumulated depreciationXXX
Fixed asset XXX
Asset write off journal entry
AccountDebitCredit
Accumulated depreciationXXX
Loss on disposalXXX
Fixed asset XXX

About the Author

Chartered accountant Michael Brown is the founder and CEO of Double Entry Bookkeeping. He has worked as an accountant and consultant for more than 25 years and has built financial models for all types of industries. He has 什么是二元Fixed Time Trade been the CFO or controller of both small and medium sized companies and has run small businesses of his own. He has been a manager and an auditor with Deloitte, a big 4 accountancy firm, and holds a degree from Loughborough University.

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