1. If it is an enterprise, there is no difference between large equipment and small equipment in accounting. Those that need to be installed are included in the construction in progress and will be transferred to fixed assets after completion; those that do not need to be installed are directly included in the fixed assets.

If it is a public institution, the "Special Fund - Repair and Purchase Fund", "Business Expenditure", "Special Expenditure" and other accounts will be debited according to the source of funds, and the "Bank Deposit" account will be credited. At the same time, the "Fixed Assets" account will be debited and credited.

Record the "Fixed Fund" account.

2. The catalog list should be pasted as an attachment at the back of the accounting voucher. The purchase contract does not need to be attached and should be kept separately. Just indicate the number of the purchase contract on the summary of the voucher.

The original contract needs to be kept in the accounting files.

The contract should be bound into a volume by number and kept as an accounting file.

Generally, there should be at least 4 copies of the contract, 2 for each party, one of which is given to the financial officer as an accounting file.