docs: accounting reports, finance book, reverse JV, fixed asset management

foundation/www/docs/user/manual/de/accounts/accounting-reports.md

@@ -20,7 +20,7 @@ Eine Probebilanz ist eine Liste von Kontoständen aller Konten (Bücher und Grup
 * Summe Haben
 * Schlußstand
 
-<img alt="Probebilanz" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/trial-balance.png">
+<img alt="Probebilanz" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/trial-balance.png">
 
 Die Summe aller Schlußstände in einer Probebilanz muss 0 sein.
 
@@ -28,12 +28,12 @@ Die Summe aller Schlußstände in einer Probebilanz muss 0 sein.
 
 Diese Berichte helfen Ihnen dabei, die offenen Posten bei Rechnungen von Kunden und Lieferanten nachzuverfolgen. In diesem Bericht sehen Sie die offenen Beträge nach Zeiträumen geordnet, d. h. 0-30 Tage, 30-60 Tage und so weiter.
 
-<img alt="Forderungskonten" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/accounts-receivable.png">
+<img alt="Forderungskonten" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/accounts-receivable.png">
 
 ### Auflistung der Verkäufe und Einkäufe
 
 In diesem Bericht wird jedes Steuerkonto in Spalten dargestellt. Für jede Rechnung und jeden Rechnungsposten erhalten Sie den Betrag und die individuelle Steuer, die gezahlt wurde, basierend auf der Tabelle der Steuern und Abgaben.
 
-<img alt="Übersicht Verkäufe" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/sales-register.png">
+<img alt="Übersicht Verkäufe" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/sales-register.png">
 
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foundation/www/docs/user/manual/en/accounts/accounting-reports.md

@@ -4,43 +4,99 @@
 Some of the major accounting reports are:
 
 ### General Ledger
+The General Ledger is a detail report for all transactions posted to each account and for every transaction there is a Credit and Debit account so it lists them all up.
 
-General Ledger is based on the table GL Entry and can be filtered by Account
+The report is based on the table GL Entry and can be filtered by many pre-defined filters like Account, Cost Centers, Party, Project and Period etc. This helps you to get a full update for all entries posted in a period against any account account. The result can be grouped by Account, Voucher/Transaction and Party with opening and closing balances for each group. In case of multi-currency accounting, there is also an option to check the amounts in any other currency than company's base currency.
-and between a period. This will help you to get a full update for all entries
-done in that period for that Account.
 
 <img alt="General Ledger" class="screenshot"
-    src="{{docs_base_url}}/assets/img/accounts/general-ledger.png">
+    src="{{docs_base_url}}/assets/img/accounts/reports/general-ledger.png">
 
 ### Trial Balance
 
-Trial Balance is the list of Account balances for all your Accounts
+A Trial Balance is an accounting report which lists account balances for all your Accounts
-(“Ledger” and “Group”) on a particular date. For each Account it will give you
+(“Ledger” and “Group”) for any given reporting period. A company prepares a trial balance periodically, usually at the end of every reporting period. The general purpose of producing a trial balance is to ensure the entries in a company's bookkeeping system are mathematically correct. The totals of Debit and Credit columns must be same for any given period, to ensure the entries are correct. In ERPNext, the report shows following columns:
-the:
 
-  * Opening
+  * Opening (Dr): Opening debit balance as on From Date
-  * Debits
+  * Opening (Cr): Opening credit balance as on From Date
-  * Credits
+  * Debit: Total Debited amount against the account between the selected period
-  * Closing
+  * Credit: Total Credited amount against the account between the selected period
+  * Closing (Dr): Closing debit balance as on To Date
+  * Closing (Cr): Closing credit balance as on To Date
 
-<img alt="Trial Balance" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/trial-balance.png">
+There are some other options as well to include or exclude Period Closing Entries, show / hide accounts with zero balance and to show unclosed previous fiscal year's P&L (Income & Expenses) balances. All the figures in the report are shown in company's base currency.
 
-The sum of all closing balances in a Trial Balance must be zero.
+<img alt="Trial Balance" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/trial-balance.png">
 
-### Accounts Payable and Accounts Receivable (AP / AR)
+### Balance Sheet
 
-These reports help you to track the outstanding invoices sent to Customer and
+A Balance Sheet is the financial statement of a company which states assets, liabilities and equity at a particular point in time.
-Suppliers. In this report, you will get your outstanding amounts period wise.
-i.e. between 0-30 days, 30-60 days and so on.
 
-<img alt="Accounts Receivable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/accounts-receivable.png">
+The Balance Sheet in ERPNext gives you more flexibility to analysis your financial position. You can run the report across multiple year to compare values. You can check values for a specific Finance Book or Cost Center. You can also choose any other currency to display the balances.
+
+<img alt="Balance Sheet" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/balance-sheet.png">
+
+
+### Profit and Loss Statement
+
+A Profit and Loss Statement is a financial statement which summarizes all the revenues and expenses in a given period. The report is also known as P&L Statement.
+
+In ERPNext, you can run the report across multiple year / period to compare the values. You can also check values for a specific Finance Book, Project or Cost Center. You can also choose any other currency to display the balances. If you are running the report to see quarterly / monthly balances, you can choose whether you want to show accumulated balances or only for each period.
+
+<img alt="Profit and Loss Statement" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/profit-and-loss.png">
+
+
+### Cash Flow Statement
+
+A Cash Flow is a financial statement which shows the incoming and outgoing of cash or cash-equivalents for a company. It is used to analyse the liquidity position of the company.
+
+<img alt="Cash Flow Statement" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/cash-flow.png">
+
+
+### Consolidated Financial Statements
+
+The report shows a consolidated view of Balance Sheet, Profit and Loss Statement and Cash Flow for a group company, by merging financial statements of all the subsidary companies. It shows balances for all individual company and as well as accumulated balances for a group company.
+
+<img alt="Consolidated Financial Statement" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/consolidated-financial-statement.png">
+
+
+### Accounts Receivable and Accounts Payable (AR / AP)
+
+These reports help you to track the outstanding amount of Customers and Suppliers. It also provides againg analysis i.e. a break-up of outstanding amount based on the period for which the amount is outstanding.
+
+<img alt="Accounts Receivable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/accounts-receivable.png">
 
 ### Sales and Purchase Register
 
-In this report, each tax Account is transposed in columns. For each Invoice and
+The Sales and Purchase Register report shows all the Sales and Purchase transactions for a given period with invoiced amount and tax details. In this report, each taxes has a separate column, so you can easily get total taxes collected / paid for a period for each individual tax type, which helps to pay the taxes to government.
-invoice Item, you will get the amount of individual tax that has been paid,
+
-based on the Taxes and Charges table.
+<img alt="Sales Register" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/sales-register.png">
+
+### Budget Variance
+
+In ERPNext, you can assign expense budget for an expense account against any specific cost center. This report gives a comparison between budgeted and actual expenses and the variance (the difference between the two) in monthly / quarterly / yearly view.
+
+<img alt="Budget Variance" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/budget-variance.png">
+
+### GSTR-1 (India)
+
+The GSTR-1 report helps Indian users to file monthly return of outward supplies. This report shows all the sales transactions of the company in Govt specified format. The output of the report is changed based on the selected type of business (B2B, B2C Large, B2C Small, CDNR and Export).
+
+<img alt="GSTR-1" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/gstr-1.png">
+
+### GSTR-2 (India)
+
+The GSTR-2 report helps Indian users to file monthly return of inward supplies. The report gives the details of all inward supplies of goods or services received during a month, in Govt specified format.
+
+<img alt="GSTR-2" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/gstr-2.png">
+
+### Other Reports:
+
+- **Ordered Items To Be Billed:** The report shows the items which has been ordered by customers, against which Sales 
+Invoice has not been created / partially been created.
+- **Delivered Items To Be Billed:** The items which has been delivered to the customers, but Sales Invoice has not been created / partially been created.
+- **Purchase Order Items To Be Billed:** The report shows the items which has been ordered from the suppliers, but Purchase Invoice has not been created / partially been created.
+- **Received Items To Be Billed:** The items which has been received from the suppliers, but Purchase Invoice has not been created / partially been created.
+- **Customer Credit Balance:** The report shows the credit limit, outstanding and credit balance for each customer.
 
-<img alt="Sales Register" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/sales-register.png">
 
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foundation/www/docs/user/manual/en/accounts/finance-book.md

@@ -0,0 +1,9 @@
+A Finance Book is a book against which all the accounting entries are booked. You can have multiple finance books, for example one book for tax authorities and another for stockholders.
+
+This is useful if you have to report depreciation and other values in different ways based on regulatory requirements. You can also use this to post alternate balance sheets for your internal reporting.
+
+In ERPNext, Finance Book is not a mandatory setup. But if you choose to create multiple finance books, then you can make entries against a specific finance book by selecting that book in Journal Entry. If a Finance Book field is blank in Journal Entry that means the entry will be available in all finance books.
+
+Many a times, for fixed asset depreciation, company use different depreciation method (Straight Line / Written Down Value / Double Declining Balance) for different finance book. In ERPNext, you can setup different depreciation schedule for each finance book and auto depreciations will booked against that finance book only.
+
+<img class="screenshot" alt="Finance Book" src="{{docs_base_url}}/assets/img/accounts/finance-book.png">

foundation/www/docs/user/manual/en/accounts/index.txt

@@ -9,6 +9,8 @@ debit-note
 inter-company-invoices
 payments
 journal-entry
+reverse-journal-entry
+finance-book
 mode-of-payment
 inter-company-journal-entry
 payment-entry
@@ -21,7 +23,6 @@ payment-request
 credit-limit
 bank-guarantee
 loyalty-program
-accounting-reports
 accounting-entries
 managing-fixed-assets
 budgeting
@@ -32,5 +33,6 @@ pricing-rule
 tools
 setup
 share
+accounting-reports
 articles
 

foundation/www/docs/user/manual/en/accounts/reverse-journal-entry.md

@@ -0,0 +1,3 @@
+In ERPNext, one can make a reverse Journal Entry very easily. In any submitted Journal Entry, there is a dedicated button to reverse a Journal Entry. On clicking the button, the system creates a new Journal Entry by reversing debit and credit amount against all the accounts.
+
+<img alt="Reverse Journal Entry" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reverse-journal-entry.png">

foundation/www/docs/user/manual/en/asset/asset-category.md

@@ -0,0 +1,9 @@
+## Asset Category
+
+First step towards asset management, is creating Asset Category based on the type of assets. For example, all your desktops and laptops can be part of an Asset Category named "Electronic Equipments".
+
+In Asset Category, you can set default depreciation method, periodicity and depreciation related accounts, which will be applicable to all the assets under the category.
+
+<img class="screenshot" alt="Asset Category" src="{{docs_base_url}}/assets/img/asset/asset-category.png">
+
+> **Note:** You can also set default depreciation related Accounts and Cost Centers in Company master.

foundation/www/docs/user/manual/en/asset/asset-depreciation.md

@@ -0,0 +1,25 @@
+### Depreciations
+
+The system automatically creates a schedule for depreciation based on depreciation method and other related inputs in the Asset record. It is also possible to create multiple depreciation schedule for different Finance Book.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/depreciation-schedule.png">
+
+On the scheduled date, system creates depreciation entry by creating a Journal Entry and the same Journal Entry is updated in the depreciation table for reference. Next Depreciation Date and Current Value are also updated on submission of depreciation entry.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/depreciation-entry.png">
+
+In the depreciation entry, the "Accumulated Depreciation Account" is credited and "Depreciation Expense Account" is debited. The related accounts can be set in the Asset Category or Company.
+
+You can enable booking of depreciaiton entry automatically from "Account Settings". This will create depreciation entry automatically on scheduled date via scheduler. Otherwise, you have to create Journal Entry manually by clicking "Make Depreciation Entry" in corresponding Depreciation Schedule row.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/book-asset-depreciation-accounting-automatically.png">
+
+The system will automatically set the fiscal year end date as the next depreciation date and calculate the depreciation amount prorata temporis based on the Available-for-use Date (IFRS16)
+
+<img class="screenshot" alt="Asset" src="/docs/assets/img/asset/asset_prorated_depreciation.png">
+
+For better visibility, net value of the asset on different depreciation dates are shown in a line graph.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-graph.png">
+
+{next}

foundation/www/docs/user/manual/en/asset/asset-movement.md

@@ -0,0 +1,11 @@
+## Asset Movement
+
+In ERPNext, you can track the location of an asset or to whom it is issued. For that, you need to create a Asset Movement transaction, whenever the asset is moved from one location to another. You can also keep a track to issuance of the asset to any employee.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-movement.png">
+
+There is also a dedicated button "Transfer Asset" inside the Asset form to initiate the Asset Movement.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-movement-using-button.png">
+
+{next}

foundation/www/docs/user/manual/en/asset/asset-value-adjustment.md

@@ -0,0 +1,9 @@
+## Asset Value Adjustment
+
+In case of fixed asset managment, sometimes the value of an asset needs some adjustment. For example, if a laptop got damaged some reason, and it's value will be dropped instantly. And in that case, we have to readjust the value of the asset.
+
+Using Asset Value Adjustment form, you can do that easily. In the transaction, select the asset and mention the current value. And the system will book a "Gain/Loss on asset revaluation" and adjust the valuation of the asset.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-value-adjustment.png">
+
+{next}

foundation/www/docs/user/manual/en/asset/asset.md

@@ -1,14 +1,16 @@
-## Asset Category
-
-Based on the type of assets, create Asset Category. For example, all your desktops and laptops can be part of an Asset Category named "Computers". Here you can set default depreciation method, periodicity and depreciation related accounts, which will be applicable to all the assets under the category.
-
-<img class="screenshot" alt="Asset Category" src="{{docs_base_url}}/assets/img/asset/asset-category.png">
-
-> **Note:** You can also set default depreciation related Accounts and Cost Centers in Company master.
 
 ## Asset
 
-Asset master is the heart of fixed asset management feature. All the transactions related to Asset like purchasing, sales, depreciation, scrapping will be managed from the Asset master.
+Asset record is the heart of fixed asset management feature. All the transactions related to Asset like purchasing, sales, depreciation, scrapping, movement or maintenance will be managed against the Asset record.
+
+
+There are two use cases for creating an asset record. The asset can be existing asset which has been bought erlier and it might already been depreciated partially. Or the asset is a newly purchased item.
+
+For the existing asset, you can create the asset record directly checking "Is Existing Asset" field. In this case, you also need to enter already booked depreciation amount and number of booked depreciation. And based on the input, system will create a schedule for remaining depreciation.
+
+<img class="screenshot" alt="Existing Asset" src="{{docs_base_url}}/assets/img/asset/existing-asset.png">
+
+For new asset, you cannot create the asset record directly from Asset master. Asset record will be created automatically on submission of Purchase Receipt / Purchase Invoice for the Asset. And later you can modify the details of the asset record. Find more details in (Purchasing Asset)[/docs/user/manual/en/asset/purchasing-asset.html] section.
 
 <img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset.png">
 
@@ -23,78 +25,21 @@ Explanation of the fields:
 4. Status: The options are - Draft, Submitted, Partially Depreciated, Fully Depreciated, Sold and Scrapped.
 5. Warehouse: Set the location of the asset.
 6. Gross Purchase Amount: The purchase cost of the asset.
-7. Expected Value After Useful Life: Useful Life is the time period over in which the company expects that the asset will be productive. After that period, either the asset is scrapped or sold. In case it is sold, mention the estimated value here. This value is also known as Salvage Value, Scrap Value or Residual Value.
+7. Depreciation Start Date: The date from which booking of depreciation will be started.
-8. Opening Accumulated Depreciation: The accumulated depreciation amount which has already been booked for an existing asset.
+8. Expected Value After Useful Life: Useful Life is the time period over in which the company expects that the asset will be productive. After that period, either the asset is scrapped or sold. In case it is sold, mention the estimated value here. This value is also known as Salvage Value, Scrap Value or Residual Value.
-9. Current Value (After Depreciation): In case you are creating record of an existing asset which has already been partially/fully depreciated, mention the current value of the asset. In case of new asset, mention the purchase amount or leave it blank.
+9. Opening Accumulated Depreciation: The accumulated depreciation amount which has already been booked for an existing asset.
-10. Depreciation Method: There are two options: Straight Line and Double Declining Balance.
+10. Available-for-use Date: The date from which the asset has been started to use. The depreciation for the first period will be calculated from this date.
+11. Current Value (After Depreciation): In case you are creating record of an existing asset which has already been partially/fully depreciated, mention the current value of the asset. In case of new asset, mention the purchase amount or leave it blank.
+12. Depreciation Method: There are two options: Straight Line and Double Declining Balance.
 	- Straight Line: This method spreads the cost of the fixed asset evenly over its useful life.
 	- Double Declining Method: An accelerated method of depreciation, it results in higher depreciation expense in the earlier years of ownership.
-10. Total Number of Depreciations: The total number of depreciations during the useful life. In case of existing assets which are partially depreciated, mention the number of pending depreciations.
+13. Total Number of Depreciations: The total number of depreciations during the useful life. In case of existing assets which are partially depreciated, mention the number of pending depreciations.
-11. Number of Depreciations Booked: Enter the number of already booked depreciations for an existing asset.
+14. Number of Depreciations Booked: Enter the number of already booked depreciations for an existing asset.
-12. Frequency of Depreciation (Months): The number of months between two depreciations.
+15. Frequency of Depreciation (Months): The number of months between two depreciations.
-13. Next Depreciation Date: Mention the next depreciation date, even if it is the first one. If the asset is an existing one and depreciation has already been completed, leave it blank.
+16. Next Depreciation Date: Mention the next depreciation date, even if it is the first one. If the asset is an existing one and depreciation has already been completed, leave it blank.
 
-### Depreciations
+### Accounting Entry
 
-The system automatically creates a schedule for depreciation based on depreciation method and other related inputs in the Asset record.
+On submission of an asset, "Capital Work in Progress" account will be credited and the asset account related to the asset will be debited. Submission is only possible after entering "Available-to-use Date". If "Available-to-use Date" is a future date, then accounting entry will be booked automatically on that date via scheduler.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/depreciation-schedule.png">
-
-On the scheduled date, system creates depreciation entry by creating a Journal Entry and the same Journal Entry is updated in the depreciation table for reference. Next Depreciation Date and Current Value are also updated on submission of depreciation entry.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/depreciation-entry.png">
-
-In the depreciation entry, the "Accumulated Depreciation Account" is credited and "Depreciation Expense Account" is debited. The related accounts can be set in the Asset Category or Company.
-
-If you are required to calculate the depreciation based on your Fiscal Year and prorated by the number of days left, select the corresponding option in "Account Settings".
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/book-asset-depreciation-accounting-automatically.png">
-
-The system will automatically set the fiscal year end date as the next depreciation date and calculate the depreciation amount prorata temporis based on the Available-for-use Date (IFRS16)
-
-<img class="screenshot" alt="Asset" src="/docs/assets/img/asset/asset_prorated_depreciation.png">
-
-
-For better visibility, net value of the asset on different depreciation dates are shown in a line graph.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-graph.png">
-
-
-## Purchase an Asset
-
-For purchasing a new asset, create and submit the asset record with all the depreciation settings. Then create a Purchase Invoice via "Make Purchase Invoice" button. On clicking the button, system will load a new Purchase Invoice form with pre-loaded items table. It will also set proper fixed asset account (defined in the Asset Category) in the Expense Account field. You need to select Supplier and other necessary details and submit the Purchase Invoice.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-purchase-invoice.png">
-
-On submission of the invoice, the "Fixed Asset Account" will be debited and payable account will be credited. It also updates purchase date, supplier and Purchase Invoice no. in the Asset master.
-
-
-## Sell an Asset
-
-To sell an asset, open the asset record and create a Sales Invoice by clicking on "Sell Asset". On submission of the Sales Invoice, following entries will take place:
-
-- "Receivable Account" (Debtors) will be debited by the sales amount.
-- "Fixed Asset Account" will be credited by the purchase amount of asset.
-- "Accumulated Depreciation Account" will be debited by the total depreciated amount till now.
-- "Gain/Loss Account on Asset Disposal" will be credited/debited based on gain/loss amount. The Gain/Loss account can be set in Company record.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-sales.png">
-
-
-## Scrap an Asset
-
-You can scrap an asset anytime using the "Scrap Asset" button in the Asset record. The "Gain/Loss Account on Asset Disposal" mentioned in the Company is debited by the Current Value (After Depreciation) of the asset. After scrapping, you can also restore the asset using "Restore Asset" button.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/scrap-journal-entry.png">
-
-## Asset Movement
-
-The movement of the assets (from one warehouse to another) is also tracked via Asset Movement form.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-movement.png">
-
-There is also a dedicated button "Transfer Asset" inside the Asset form to track the Asset Movement.
-
-<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-movement-using-button.png">
 
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foundation/www/docs/user/manual/en/asset/index.md

@@ -1,7 +1,7 @@
 <!-- add-breadcrumbs -->
 # Managing Fixed Assets
 
-In ERPNext, you can maintain fixed asset records like Computers, Furnitures, Cars, etc. and manage depreciations, sale or disposal of those assets.
+In ERPNext, you can maintain fixed asset records like Computers, Furnitures, Cars, etc. and manage their depreciations, sale or disposal of those assets. It gives you to track locations or keep records of the employees to whom the asset has been assigned. You can also manage maintenance details of the assets.
 
 <div class="embed-container">
     <iframe src="https://www.youtube.com/embed/I-K8pLRmvSo" frameborder="0" allow="autoplay; encrypted-media" allowfullscreen>

foundation/www/docs/user/manual/en/asset/index.txt

@@ -1,2 +1,9 @@
+asset-category
 asset
+purchasing-asset
+selling-asset
+scrap-asset
+asset-depreciation
+asset-movement
+asset-value-adjustment
 asset-maintenance

foundation/www/docs/user/manual/en/asset/purchasing-asset.md

@@ -0,0 +1,15 @@
+## Purchase an Asset
+
+For purchasing a new asset, first you have to create Asset Category and related Item record for the asset. Then the normal purchase cycle should be followed for purchasing an asset. In Purchase Receipt or Purchase Invoice through which you are receiving the item, you have to enter "Asset Location". And on submission of the Receipt entry, asset record will be created automatically. You can then enter other details of the asset manually from the Asset record.
+
+<img class="screenshot" alt="Purchasing Asset" src="{{docs_base_url}}/assets/img/asset/asset-purchase-receipt.png">
+
+Folllowing accounting entries will be posted on submission of the Receipt entry.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-purchase-receipt-gl-entries.png">
+
+It is noticeable here that, instead of corresponding asset account, Capital Work in Progress (CWIP) has been debited. It is because, asset has been just purchased and it is still not available for use. Until the asset is available for use, the asset value maintained against this account. On the day when it is available for use, the CWIP account gets credited and corresponding asset account gets debited.
+
+We also use a temporary account "Asset Received But Not Billed" (a liability account) which gets credited on submission of Purchase Receipt entry. Later, on submission of Purchase Invoice, this account gets debited / reversed.
+
+{next}

foundation/www/docs/user/manual/en/asset/scrap-asset.md

@@ -0,0 +1,8 @@
+## Scrap an Asset
+
+You can scrap an asset anytime using the "Scrap Asset" button in the Asset record. The "Gain/Loss Account on Asset Disposal" mentioned in the Company is debited by the Current Value (After Depreciation) of the asset. After scrapping, you can also restore the asset using "Restore Asset" button.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/scrap-journal-entry.png">
+
+{next}
+

foundation/www/docs/user/manual/en/asset/selling-asset.md

@@ -0,0 +1,12 @@
+## Sell an Asset
+
+To sell an asset, open the asset record and create a Sales Invoice by clicking on "Sell Asset". On submission of the Sales Invoice, following entries will take place:
+
+- "Receivable Account" (Debtors) will be debited by the sales amount.
+- "Fixed Asset Account" will be credited by the purchase amount of asset.
+- "Accumulated Depreciation Account" will be debited by the total depreciated amount till now.
+- "Gain/Loss Account on Asset Disposal" will be credited/debited based on gain/loss amount. The Gain/Loss account can be set in Company record.
+
+<img class="screenshot" alt="Asset" src="{{docs_base_url}}/assets/img/asset/asset-sales.png">
+
+{next}

foundation/www/docs/user/manual/es/accounts/accounting-reports.md

@@ -15,7 +15,7 @@ actualizado de todas las entradas que existan para una cuetna dada en un
 periodo determinado. 
 
 <img alt="Libro Mayor" class="screenshot"
-    src="{{docs_base_url}}/assets/img/accounts/general-ledger.png">
+    src="{{docs_base_url}}/assets/img/accounts/reports/general-ledger.png">
 
 ### Balance Contable
 
@@ -27,7 +27,7 @@ en una fecha particular. Para cada cuenta proporciona:
   * Creditos
   * Cierre
 
-<img alt="Balance Contable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/trial-balance.png">
+<img alt="Balance Contable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/trial-balance.png">
 
 La suma de todos los balances de cierre en el Balance Contable debe ser igual a cero.
 
@@ -36,7 +36,7 @@ La suma de todos los balances de cierre en el Balance Contable debe ser igual a
 Este reporte permite hacer seguimiento a las facturas enviadas a los clientes y proveedores. En este 
 reporte, se resaltan diferentes periodos de tiempo. p.e. entre 0-30 días, 30-60 días y así por el estilo.
 
-<img alt="Accounts Receivable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/accounts-receivable.png">
+<img alt="Accounts Receivable" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/accounts-receivable.png">
 
 ### Registro de Ventas y Compras
 
@@ -44,7 +44,7 @@ En este reporte, cada cuenta de impuestos es transpuesta en columnas. For cada f
 se puede obtener la cantidad de impuestos individuales que debe ser pagados, de acuerdo a la
 tabla de Impuestos y Contribuciones,
 
-<img alt="Sales Register" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/sales-register.png">
+<img alt="Sales Register" class="screenshot" src="{{docs_base_url}}/assets/img/accounts/reports/sales-register.png">
 
 **Trabajo en progreso.**