Completing the fixed-asset and depreciation schedules
A schedule of movements rather than balances, a disposals column carrying gross value and never the sale price, three reducing-balance coefficients and a depreciation floor that cannot be caught up. Three modules built on a €48,000 press and a €1,200 gap to track down. All the prose is free to read; only the quizzes are sold.
Intermediate3 modules24 minModule 1 free to read
2026 rules — verified on September 11, 2026
Figures are tied to dated, sourced tax constants. A module whose rules have changed is flagged for review, and is unpublished automatically beyond 90 days.
By the end of this course, you can…
These outcomes are the modules' own: the promise cannot say anything the course does not teach.
- Tell apart what the balance sheet carries and what the fixed-asset schedule carries
- Place an acquisition in the correct heading of schedule 2054
- Record a disposal without losing track of the asset's original gross value
- Choose between straight-line and reducing-balance knowing the access conditions
- Apply the right reducing-balance coefficient to the useful life retained
- Carry the year's charges into the columns the schedule expects
- Check how the fixed-asset schedule and the depreciation schedule fit together
- Verify that net values feed correctly into the assets side of the balance sheet
- Locate the origin of a gap before changing any accounting entry
The programme, module by module
Each module has its own page. Durations are derived from the actual text, never announced by hand.
- Module 18 minFree — no accountWhat the fixed-asset schedule recordsWhat you will be able to do
- Tell apart what the balance sheet carries and what the fixed-asset schedule carries
- Place an acquisition in the correct heading of schedule 2054
- Record a disposal without losing track of the asset's original gross value
- Module 28 minIncluded in the full courseComputing and reporting depreciationWhat you will be able to do
- Choose between straight-line and reducing-balance knowing the access conditions
- Apply the right reducing-balance coefficient to the useful life retained
- Carry the year's charges into the columns the schedule expects
- Module 38 minIncluded in the full courseReconciling the schedules with the balance sheetWhat you will be able to do
- Check how the fixed-asset schedule and the depreciation schedule fit together
- Verify that net values feed correctly into the assets side of the balance sheet
- Locate the origin of a gap before changing any accounting entry
What you take away
A handout you keep, not just a page you read. The sections are derived from the course itself: what is announced here is exactly what gets generated.
Participant handout (PDF)
PDF
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Exercise workbook (Word)
Word
- Learning objectives (3)
- Key figures (3)
- Mistakes to avoid (3)
- Official sources (3)
Answers live in a separate appendix: the participant handout and the workbook stay distributable before the exercise.
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