{"id":26,"date":"2009-01-23T17:34:11","date_gmt":"2009-01-23T16:34:11","guid":{"rendered":"http:\/\/blogs.uab.cat\/summa\/2009\/01\/23\/actiu-fix-en-cmpra-de-llibres\/"},"modified":"2023-06-12T10:01:38","modified_gmt":"2023-06-12T08:01:38","slug":"actiu-fix-en-cmpra-de-llibres","status":"publish","type":"post","link":"https:\/\/webs.uab.cat\/summa\/2009\/01\/23\/actiu-fix-en-cmpra-de-llibres\/","title":{"rendered":"Actiu Fix en compra de llibres i revistes"},"content":{"rendered":"<p>Segons la normativa comptable de les universitats catalanes, els fons bibliogr\u00e0fics es consideren com un actiu fix (immobilitzat).<\/p>\n<p>A SUMMA a l&#8217;hora de comprar un article relacionat amb llibres i revistes es demanar\u00e0 que s\u2019obri\/adjunti una fitxa d\u2019actiu. Aquesta fitxa haur\u00e0 de tenir les dades m\u00ednimes (descripci\u00f3 gen\u00e8rica i centre de cost). Una vegada creada, <strong>les seg\u00fcents compres que es realitzin s\u2019hauran d\u2019imputar en la mateixa fitxa gen\u00e8rica per centre de cost<\/strong>.<\/p>\n<p>Aquesta fitxa solament ser\u00e0 per acumular imports per\u00f2 no ser\u00e0 necessari portar un control de les compres realitzades.<\/p>\n","protected":false},"excerpt":{"rendered":"<p>Segons la normativa comptable de les universitats catalanes, els fons bibliogr\u00e0fics es consideren com un actiu fix (immobilitzat). A SUMMA a l&#8217;hora de comprar un article relacionat amb llibres i revistes es demanar\u00e0 que s\u2019obri\/adjunti una fitxa d\u2019actiu. Aquesta fitxa haur\u00e0 de tenir les dades m\u00ednimes (descripci\u00f3 gen\u00e8rica i centre de cost). Una vegada creada, [&hellip;]<\/p>\n","protected":false},"author":118,"featured_media":0,"comment_status":"closed","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"footnotes":""},"categories":[2,4],"tags":[],"class_list":["post-26","post","type-post","status-publish","format-standard","hentry","category-actius","category-compres"],"_links":{"self":[{"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/posts\/26","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/users\/118"}],"replies":[{"embeddable":true,"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/comments?post=26"}],"version-history":[{"count":2,"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/posts\/26\/revisions"}],"predecessor-version":[{"id":2643,"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/posts\/26\/revisions\/2643"}],"wp:attachment":[{"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/media?parent=26"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/categories?post=26"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/webs.uab.cat\/summa\/wp-json\/wp\/v2\/tags?post=26"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}