プロ経理養成講座 固定資産をめぐる会計と税務

• Course Overview: Mastering Fixed Assets Accounting

This course provides a comprehensive understanding of fixed asset accounting, designed for accounting professionals and business owners seeking to accurately manage and report on their company's valuable assets.

Section 1: Introduction & Course Objectives

• Learning Goals: Understand the fundamentals of fixed assets, their accounting treatment, and related tax implications.
• Target Audience: Accountants, bookkeepers, finance professionals, and business owners.
• Instructor Introduction: Learn about the instructor's expertise and experience in fixed asset accounting.

Section 2: Understanding Fixed Assets

• What are Fixed Assets? A detailed explanation of both tangible fixed assets (e.g., buildings, equipment) and intangible fixed assets (e.g., patents, copyrights).
• Depreciation: What's Included? Learn which assets are eligible for depreciation and which are not.
• Small Fixed Assets: Understand the specific accounting rules for small fixed assets.
• Capitalized Assets: Explore the treatment of expenditures for small fixed assets as capitalized assets.

Section 3: Recording Fixed Asset Acquisitions

• Acquiring Fixed Assets: A step-by-step guide to recording fixed asset acquisitions.
• Valuation Considerations: Key points to consider when determining the acquisition cost of various fixed assets, including land.
• Construction in Progress & VAT: Learn the accounting procedures for construction in progress and the associated consumption tax implications.

Section 4: Calculating Depreciation Expense

• Depreciation & Tax Accounting: Understand the relationship between depreciation expense for financial reporting and tax purposes.
• Depreciation Limits: Explore depreciation limits and how they impact your accounting.
• Depreciation Methods: A detailed look at common depreciation methods, including straight-line method and declining balance method.
• Depreciation Examples: Practical examples illustrating the calculation of depreciation using different methods.
• Changing Depreciation Methods: Learn how to handle changes in depreciation methods.
• Useful Life & Residual Value: Guidance on estimating legal useful lives and residual values, including considerations for used assets.

Section 5: Capital Expenditures vs. Repairs

• Capital Expenditures & Repairs: Key Differences: Distinguish between capital expenditures (investments that increase asset value or extend its life) and repairs (routine maintenance).
• Examples of Capital Expenditures & Repairs: Real-world examples to help you differentiate between the two.
• Asset Disposal: Learn the accounting procedures for asset disposal, including physical disposal.

Section 6: Leasing & Deferred Tax Assets

• Lease Accounting: A comprehensive overview of accounting for lease assets, covering both financial reporting and tax implications.
• Deferred Tax Assets: Understand deferred tax assets related to lease accounting and their impact on corporate tax.
• Deferred Tax Assets (Corporate Law): Explore the treatment of deferred tax assets under corporate law.