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Advantages of Fixed Assets Register
There are several advantages if the register properly maintained:
a) There is an independent record of all fixed assets showing particularly their position and the internal control over fixed assets is strengthened. This record can be separately checked to the assets themselves on a periodic foundation.
b) Accurate depreciation records can be sustained for every asset.
c) It assists the auditor in examination the existence and completeness of the assets, it would be mostly impossible to do this from the common ledger.
d) It gives a good record for tax purposes in calculations of wear and tear.
i have assignment
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