Accounting of fixed assets and analysis of the effectiveness of their use

The relevance of the research of the chosen topic is due to the constant changes that are introduced by the legislator in the regulation of accounting. The author in this article discusses the concept, structure and classification of fixed assets of educational organizations. The features of accounting of these funds in the specified type of organizations are also highlighted. The methods of analyzing the efficiency of the use of fixed assets are analyzed. In conclusion of this article, the author concludes that there is a certain difference in accounting depending on the type of organization (commercial or budgetary).