Accounting for Similar-type Fixed Assets in State  Funded Educational Institutions

Abstract

The article is devoted to the study of the mechanism of budget accounting to combine the fixed assets of the same type into one inventory item. It provides the analysis of advantages and disadvantages of this mechanism. The methodological base of the study includes the theory of accounting for fixed assets in state funded institutions. The analysis proves that the combination of fixed assets in a single inventory unit reduces labor costs for their accounting because the write-off of any out-of function fixed asset making part of such combined accounting item involves its decomposition and recording as separate fixed assets with individual inventory numbers. The article considers the structure of accounting records of fixed assets of the same type, proposes a modified template of an inventory card of group accounting (form 0504032) and an example of how to fill it in. It also provides recommendations on improvement of the accounting of such fixed assets to be used in the preparation of new norms in accounting for state funded organizations.

Keywords

• основные средства
• бухгалтерский учет
• бюджетные учреждения
• объединение однотипных средств
• инвентарная карточка
• учетная политика
• инвентарный объект