Ready database Access "Accounting of fixed assets by business units"
1. Create tables:
Table 1. Group of fixed assets
Table structure: Group code, Group name, Annual depreciation rate (depreciation rate is set in% of the original cost)
Table 2. Subdivision
Table structure: Unit code, Unit name, name of materially responsible person (abbreviated as MOL)
Table 3. Property, plant and equipment
Table structure: Inventory number, Name, Group code, Initial value, Commissioning date, Unit code
Enter in Table 1 information about the five groups (machines, instruments, electrical equipment, copying machinery, computer equipment), in Table 2 - on three divisions.
Create the "Accounting Card" form to enter data into table 3. Use the combo boxes to enter the department code and group code. Enter 15 units of accounting.
Create a form (such as master / subordinate) "Information on depreciation charges for the unit for the month" to view the fixed assets of the unit. The main form should contain the code and the name of the subdivision, the month number and the total amount of depreciation for the month, the subordinated form - in the table form the list of fixed assets of the unit and the amount of depreciation for the month for each accounting unit. Provide input code for the unit and the month number on request. If the depreciation period has not expired (the expiration date of the depreciation exceeds the end date of the month), the amount of depreciation for the month is calculated by the formula: A = S * N / (12 * 100), where S is the initial cost, N-year depreciation rate in% . Otherwise, the amount of depreciation for the month is 0. The depreciation deadline is calculated by the formula:
Commissioning date + 365 * 100 / N
Create a query to find the fixed assets put into operation this year.
Create a report "Summary statement of depreciation charges for the current month for the unit" with an indication of the initial cost and the calculation of depreciation amounts from the beginning of operation and for the current month, as well as the residual value for each item, group and all. .