Management in production


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Problem


The following transactions took place on the account of depreciation of fixed assets of 23 schools of Fergana district, Fergana region in 2021:

No

Content of transactions

Dt

Kt

Basic
document

Amount




Depreciation on fixed assets (monthly)
















When the fixed assets-inventory objects received from other organizations and previously in use are received:
a) minus the depreciation from the initial (recovery) value
















b) to the depreciation amount
















An increase in the amount of depreciation
of the fixed asset as a result of revaluation













Required:

  1. Determine the amounts of transactions on the account of depreciation of fixed assets independently (on the basis of depreciation calculation standards).

  2. Show the documents that are the basis for transactions on the account of depreciation of fixed assets, as well as fill out the forms of documents and transfer them to the relevant memorial order.

  3. Show the accounting records of transactions on the account of depreciation of fixed assets.




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