ACCOUNTING FOR FIXED ASSERTS (A CASE STUDY OF COCA-COCA BOTTLING COMPANY PLC 9TH MILE CORNER)



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ACCOUNTING FOR FIXED ASSERTS (A CASE STUDY OF COCA-COCA BOTTLING COMPANY PLC 9TH MILE CORNER)



TABLE OF CONTENTS

 

CHAPTER ONE

 

Introduction

1.1     backgrounds

 

Statement of problems

The objective of the study

Significance of the study

Scope and limitations of the study

Time

Definition of terms

Hypothesis

CHAPTER TWO

 

2.0     Literature review

 

Components of acquisition of cost

Recognition of interest on deferred payment contracts

Components of cost of self constructed property

Consideration other than cash

Amount substituted for historical cost

Requirement and disposal

Depreciation of fixed assets

Causes of depreciation

Provision for depreciation as allocation of cost.

Main method of calculating provision for depreciation

Accounting treatment of depreciation

CHAPTER THREE

 

3.0     Research method and methodology

 

Research methods used

Descriptions of respondents

Determination of sample size

CHAPTER FOUR

 

PRESENTATION, ANALYSIS AND INTERPRETATION OF DATA

CHAPTER FIVE

 

Summary of findings conclusions and recommendation

5.1     Summary of finding

 

Conclusion

Recommendation

Bibliography

 

Appendix

 

 

 

CHAPTER ONE

 

INTRODUCTION

 

1.1     BACKGROUND OF THE STUDY

 

Fixed Assets are those assets of a business which are of material value, like property, plant and equipment and other assets with relatively permanent life acquired by the enterprise for use in production or supply of goods or instructed with intention of being used on a continuing basis or for administrative purpose and many include items held for the resale or for conversion into cash in the ordinary source of business.

 

However, there are other long lived assets which we cannot see such ones are classified as in tangible assets.

 

They are: Goodwill, trademark.  Be it tangible or intangible all fixed assets represent a bundle of future services which are paid for in advance and used subsequently in the process of generating revenue.

 

Basically, in a bottling company, there are only three important stages to note down in records of the company as it relates to the fixed assets in liquidation.  They are:

 

The stage of acquisition of the fixed assets

The stage of provision for depreciation of fixed assets

The third stage is the time of the period when the assets must have been useless for the company, then the management can then decide to sell if off and make replacement.

Citation - Reference

All Project Materials Inc. (2020). ACCOUNTING FOR FIXED ASSERTS (A CASE STUDY OF COCA-COCA BOTTLING COMPANY PLC 9TH MILE CORNER). Available at: https://researchcub.info/department/paper-7913.html. [Accessed: ].

ACCOUNTING FOR FIXED ASSERTS (A CASE STUDY OF COCA-COCA BOTTLING COMPANY PLC 9TH MILE CORNER)


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Fixed Assets are those assets of a business which are of material value, like property, plant and equipment and other assets with relatively permanent life acquired by the enterprise for use in production or supply of goods or instructed with intention of being used on a continuing basis or for administrative purpose and many include items held for the resale or for conversion into cash in the ordinary source of business. However, there are other long lived assets which we cannot see such ones are classified as in tangible assets. They are: Goodwill, trademark. Be it tangible or intangible all fixed assets represent a bundle of future services which are paid for in advance and used subsequently in the process of generating revenue. Basically, in a bottling company, there are only three important stages to note down in records of the company as it relates to the fixed assets in liquidation. They are: The stage of acquisition of the fixed assets The stage of provision for depreciation of fixed assets The third stage is the time of the period when the assets must have been useless for the company, then the management can then decide to sell if off and make replacement... Click here for more

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