5.9 يجب أن تقوم الإدارة المالية بكا

5.9 يجب أن تقوم الإدارة المالية بكافة الإجراءات المالية المتعلقة بالأصول الثابتة، وهذا يشمل تسجيل المشتريات من الأصول الثابتة، استبعادها، أو بيعها واحتساب الاستهلاك، ويجب أن تعكس السجلات المحاسبية جميع التغيرات التي تطرأ على الأصول الثابتة من إضافة واستبعاد ونقل وإهلاك.5.10 ينبغي الحصول على موافقة مدير الفرع / م الإدارة / القسم لنقل الأصول الثابتة سواء داخل او لخارج الفرع / الإدارة / القسم مع اخطار الادارة المالية لإجراء العمليات والتحديثات اللازمة.5.11 تعتبر الأصول الثابتة المنقولة عهدة على الموظفين الذين يستعملونها وهم مسؤولون عن المحافظة عليها كما يعتبر مدير الفرع أو الإدارة مسؤول عن جميع الأصول التابعة لقسمه أو إدارته ويوقع على استلامها بموجب قوائم يحتفظ بها لدى المحاسب المسئول على ان يتم أرشفة تلك القوائم الكترونيا.

النتائج (الإنجليزية) 1:

5.9 should the financial management of all financial procedures relating to fixed assets, and this includes the registration of purchases of fixed assets, excluded, or selling them and calculating depreciation, and must accounting records reflect all changes in the fixed assets of the addition and the exclusion of transfer and depreciation.
5.10 should obtain the approval of the branch manager / m Administration / Department for the transfer of fixed assets , whether inside or outside the branch / department / section with notification of financial management to carry out the operations necessary updates.
5.11 is the fixed assets transferred to the custody of the employees who use them and are responsible for maintaining , as is the branch or department manager is responsible for all of the assets or management of his department and sign a receipt under the lists maintained by the accountant in charge that those lists are archived electronically.

النتائج (الإنجليزية) 2:

5.9 Financial management must perform all financial actions relating to fixed assets, including the registration of purchases of fixed assets, exclusion, sale or depreciation, and accounting records must reflect all changes in fixed assets from addition, exclusion, transfer and depreciation.
5.10 The approval of the branch manager/department/department should be obtained for the transfer of fixed assets either in or outside the branch/department/department with financial management notification to carry out the necessary operations and updates.
5.11 Fixed assets transferred are the custody of employees who use them and are responsible for maintaining them, and the branch manager or department is responsible for all assets of his department or administration and signs receipt under lists held by the responsible accountant, to be archived electronically.

النتائج (الإنجليزية) 3:

5.9 financial management must record all financial procedures of fixed assets, including purchase registration, exclusion, sale or consumption of fixed assets, and reflect the records Accounting treatment of all changes in the increase, exclusion, transfer and depreciation of fixed assets
5.10 the approval of the Department Manager, the transfer of fixed assets within or outside the Department, and the notice of the Department for necessary operation and update.
5.11 is considered to be the custodian of fixed assets. They use it to be responsible for maintaining all assets of their department as a branch manager or department, and sign The list received is electronically archived by the accountant.