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Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities

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Software Engineering and Knowledge Engineering: Theory and Practice

Part of the book series: Advances in Intelligent and Soft Computing ((AINSC,volume 114))

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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.

This work is partially supported by the Zunyi Normal College research projects under grant 2010023.

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References

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Author information

Authors and Affiliations

  1. Financial Department, Zunyi Normal College, Zunyi, China

    Chaoqiong Yang

Authors
  1. Chaoqiong Yang
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Correspondence to Chaoqiong Yang .

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Editors and Affiliations

  1. Hong Kong, China, People's Republic

    Yanwen Wu

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© 2012 Springer-Verlag Berlin Heidelberg

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Yang, C. (2012). Fixed Assets Accounting Drawbacks and Countermeasures in Colleges and Universities. In: Wu, Y. (eds) Software Engineering and Knowledge Engineering: Theory and Practice. Advances in Intelligent and Soft Computing, vol 114. Springer, Berlin, Heidelberg. https://doi.org/10.1007/978-3-642-03718-4_32

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  • DOI: https://doi.org/10.1007/978-3-642-03718-4_32

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  • Publisher Name: Springer, Berlin, Heidelberg

  • Print ISBN: 978-3-642-03717-7

  • Online ISBN: 978-3-642-03718-4

  • eBook Packages: EngineeringEngineering (R0)

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