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Asset register

Forums › Ask ACCA Tutor Forums › Ask the Tutor ACCA FA – FIA FFA › Asset register

  • This topic has 1 reply, 2 voices, and was last updated 9 years ago by John Moffat.
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  • October 22, 2015 at 9:39 am #278361
    Abror
    Member
    • Topics: 75
    • Replies: 38
    • ☆☆

    Hi Mr John…Can you explain Asser register in more details? I came across this term in questions I don’t know how to deal with it…Thank you

    October 22, 2015 at 4:27 pm #278431
    John Moffat
    Keymaster
    • Topics: 57
    • Replies: 54701
    • ☆☆☆☆☆

    All the asset register is, is a book listing all of the assets together with their original cost, the accumulated depreciation, and the net book value (carrying value).

    It is not part of the double entry – just a book (to help the business keep track of their non-current assets – many businesses stick a number on all of their assets just so that they can keep control).

    Again, it is not part of the double entry, but it does act as a check because the balances in the asset account (at cost) and the accumulated depreciation account should agree with the totals in the asset register.

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