How do I record the sale of a fixed asset at a loss in my accounts?

When there is a loss on sale of fixed assets. It means that you have received cash or proceeds that are less than the book value of the assets.
For example assume that you have a car with a cost of 10,000 and accumulated depreciation of 6,000 and you sale this car for 3,000. Accordingly, you should record a loss from sale of fixed assets by an amount of 1,000. The entry will be as follows:
Dr. Cash 3,000
Dr. Accumulated depreciation 6,000
Dr. Loss from sale of fixed assts 1,000
Cr. Car (cost) 10,000