The laboratory should establish three accounts: general ledger, subsidiary ledger and low-value consumables account. Scrapping of instruments can be in the form of scrap account or scrap sheet. Accounting requirements: complete account books, clear accounts, complete documents and correct accounting. Only one instrument is filled in each page, and the same number and specifications of teaching instruments are filled in the same page. Teaching instruments with the same number and different specifications should be filled in pages.
If it is a new account, first count the actual inventory of all experimental instruments in this laboratory, fill in the inventory column, fill in the inventory in the summary column, and then keep an account as required according to the increase or decrease of instruments. If it is a newly-built school and all the experimental instruments are purchased for the first time, it is necessary to fill in the column of adding instruments first, and only when the instruments are re-purchased or scrapped, that is, the quantity and amount of instruments change, do you need to fill in the column of inventory.
Related conditions
1, loss reporting and scrapping conditions
Except for the damaged, lost or long-term aging low-value consumables of teaching instruments that have no storage value, the procedures for reporting the loss or scrapping shall be handled and deducted from the instrument ledger.
2, reported loss scrap standard
For normal damaged instruments with little value, fill in the damage compensation record, which will be deducted from the ledger by the experimental teacher after being signed by the damaged person. For instruments with greater value, besides the damage compensation record, a list of damaged and scrapped instruments should also be filled in, which can be deducted from the ledger by the experimental teacher after being approved by the head of the laboratory. Every school has its own understanding of the value of musical instruments.