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What the fixed-asset schedule records

A way to check what has landed — no marks, no account · 1 section · 185 words · 3 min

Test yourself

Question 1 of 3

A metal lathe bought for €22,000 is sold during the year for €6,000. What goes in the disposals column?

€6,000, the sale proceeds received€22,000, the original gross value€16,000, the difference between the two

Question 2 of 3

Where does a rental deposit paid to the landlord of business premises belong?

In tangible fixed assets, alongside the fixturesIn financial fixed assetsNowhere: it stays in expenses and is never capitalised

Question 3 of 3

Which relationship must the schedule verify for every heading?

Opening gross plus additions less disposals equals closing grossClosing gross less depreciation equals the net balance-sheet valueAdditions for the year equal the investments financed by borrowing

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Educational content, current with the sources cited. It does not replace advice tailored to your situation. These courses are neither certifying nor CPF-eligible: they prepare for no certification registered with the French RNCP or specific register.