Noocyada ganacsiga ee xisaabaadka iyo raadka ay ku leeyihiin sheet dheelitirka

unit The ECU of account waa macaamil ganacsi. Waa dhacdo gaar ah oo keena isbedel ku kooban hantida iyo ilaha ay formation. Faahfaahin dheeraad ah oo ku saabsan noocyada ganacsiga ee xisaabinta jiraan diiwaanka iyo xaqa ay u leeyihiin inay fuliyaan, akhri on.

isbedel

Si aad u si fiican u fuliyaan maamulka, waxaa muhiim ah in ay warbixin ku saabsan dhamaan wakiilada dhaqaale, oo ay qaab-dhismeedka, goobta, ilaha formation iyo tilmaamaha isticmaalka. Dhammaan xogta waxyaalahan waxaa loo diiwaan geliyey sheet dheelitirka. Waxaa ku dhisan kooxda dual of shay: ururka hantida (hantida) iyo ilaha ay formation (deymaha). Dhamaan arimahan ayaa ka muuqda dheelitirka ee lacag caddaan ah.

double entry

Dhammaan noocyada ganacsiga ee xogta xisaabaadka ku sameynayaan isbeddel ah ee ka kooban hantida iyo deymaha. Marka taasi la sameeyo soo galo double in sheet dheelitirka: Debit iyo credit. Kuwani waa laba xisaab kala duwan. Macluumaadka diiwaan si taariikh. Under macaamil kasta oo dhameystiran waa in ay ahaadaan caddayn dokumeenti ah.

Conventionally, hawlgal kasta oo u qaybsan yahay laba marxaladood: go'an xisaab dhiganta (oraah) iyo milicsiga jeebbooyin dheelitirka (fiilooyinka). ee la soo dhaafay ayaa laga diiwaan geliyay log waxqabadka ama si xusuus. Si loo fududeeyo habka this, mid kasta kharashka article xilsaaray tiro ka mid ah, taas oo u muuqata in xarkaha. qolalka Kuwan waxaa midaysan oo u dhigma magaca waxyaabaha sheet dheelitirka. Waayo, mid muujisa saxda ah ee hawlgalka waxaa muhiim ah in la fahmo in macaamil kasta u muuqataa in laba ama in ka badan xisaab, laakiin tiro la mid ah.

noocyada

hawlgalka dhaqaalaha saamayn ku yeelan kara oo kaliya hantida (A), oo kaliya dadban (P) ama hantida iyo helitaanka ilaha lacagaha. Saamayn macaamil gaar ah laga arki karaa on dheelitirka sidan oo kale:

Soo baxa A + = Capital Kharashka + + ballan.

Iyada oo ku xidhan isbeddel ah ee hantida iyo deymaha qoondeeyo doonaa noocyada ganacsiga ee diiwaanada xisaabta:

• badala hantida kaliya;
• beddelo hantida kaliya;
• korodhka Sheet la dheelitirka ee ilaalinta;
• hoos hantida iyo deymaha ka ilaalinta dheelitirka.

kala soocidda macaamil laga yaabaa in lagu conventionally bixiyo qaab isla'egyada:

A "+" iyo "-";
N "+" P "-";
A "+" P "+";
A "-" P "-".

Aynu u baaro si faahfaahsan.

Nooca koowaad ee hawlgallada

Miisaanku shirkadu u baahan tahay si ay u muujiyaan hawlgalka socodka lacagaha kaash ka xisaab bangi in ay bixiyaan. Halkan waxaa ku qoran laba articles hantida saameeyeen. At tiro la mid ah hoos u article "Account hadda" oo kor u kacay "Lacaghayaha". total sheet Balance uusan waxba iska badalin. Waxa kale oo ka mid noqon kara:

• dhalmada ka dhigan tahay ka dayn ku lahaa;
• yaryar celiyo lacagta caddaanka ah ee aan la isticmaalin, waayo,
• qaybinta qalabka wax soo saarka;
• products waa la raray, iyo wixii la mid ah. d.

ganacsiga bedeli kooban nooca ugu horeysay ee hantida ma saamayn ku dheelitirka ee wadarta guud. Waxay qaab isla'eg this waxaa loo qori karaa:

A + X - n = X, kuna waari dhexdeeda X - cadadka lacagta xawaaladda.

Howlgalkaan qaataan door hogaamineed dhaqdhaqaaqa dhaqaale. geedi socod kasta oo wax soo saarka ku xiran yahay helitaanka lacagaha iyo shaqada lafteeda. Dhammaan qaybaha kuwaas waa in hantida.

Nooca labaad ee hawlgalada

Miisaanku shirkadu u baahan tahay si ay u muujiyaan hawlgalka inuu dib u bixiyo deynta si loogu kharash ku credit bangiga in qadarka 20 million rubles.

dadban laba articles halkan wada hadleen. Daynta lagu leeyahay ururka bangiga kordhay iyo ururtay si loogu hoos. total sheet Balance badelin. canshuurta ku hayn loo saarin karaa in hawlgalka isla, jihada of faa'iido inay fund reserve ah, ku qor off qayb ka mid ah dakhliga mustaqbalka iyo dakhliyada si. d.

Noocyadaas macaamil ganacsi ee diiwaanada xisaabta saamayn ilaha kaliya ee hantida. Waxay qaab isla'eg this waxaa loo qori karaa:

A = P + X - X.

Nooca sadexaad ee hawlaha

Si noocan ah waxaa ka mid ah hawlaha kaas oo badala dheelitirka mar firfircoon oo dadban. Marka sinnaanta this la hayo u dhaxeeya. Tusaale ahaan, socodka deyn inay bixiso mushaaraadka, rasiidka OS sida qaaraan caasimada idman, iyo wixii la mid ah. D. Hantida iyo daymaha ee xaashida hadhaagga xisaabaadku waxay isbedel by tiro la mid ah. hawlaha noocan oo kale ah waxaa loo qori karaa sida isla'eg waa sidan:

A + X = C + H.

Nooca afraad ee hawlgalka

Miisaanku shirkadu u baahan tahay si ay u muujiyaan hawlaha bixinta amaahda ee cadadka 2 million rubles. Sidaas darteed waxaa jira hoos u dhigan tahay in ay "account hadda" iyo yaraynta "Amaahda Muddada Gaaban" ah. Hantida iyo daymaha Xaashidda Hadhaagga waxaa hoos u tiro la mid ah, sidaas oo kale hoos u dheelitirka lacagta:

A - X = R - H.

Waxaan ka fiirsan si faahfaahsan sida si ay u muujiyaan in gacan dhammaan noocyada ganacsiga.

Tusaalooyinka hawlaha firfircoon

lacag kaash ah ka soo account ka helay lacag xaddiga 150 kun. xoq. Sidaas darteed of howlgalkan, waxa ay yaraynaysaa dheelitirka ee bangiga account (KT51) iyo kordhisaa dheelitirka ee diiwaanka lacagta caddaanka ah (DT50). entries Accounting on ganacsiga: DT50 KT51 - 150 kun rubles ..

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	40
diiwaanka lacagta caddaanka	17	ururtay Tax	10
account hadda	150	Ururtay ee mushaharka	36
xisaabaha lacagta	19	Deymanka	4
WADARTA	240	WADARTA	240

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	40
diiwaanka lacagta caddaanka	167	ururtay Tax	10
account hadda	0	Ururtay ee mushaharka	36
xisaabaha lacagta	19	Deymanka	4
WADARTA	240	WADARTA	240

Tusaalooyinka hawlaha dadban

canshuurta dakhliga shakhsiga ka mushahar in qadarka 20 kun lexejeclaysan. xoq. hawlgalka ganacsiga Tani waxay keenaysaa in hoos u of deynta shaqaalaha (KT68). Isla mar ahaantaana kor u ururtay in miisaaniyadda (DT70). Taararka: DT70 KT68 - 20 kun rubles ..

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	40
diiwaanka lacagta caddaanka	17	ururtay Tax	10
account hadda	150	Ururtay ee mushaharka	36
xisaabaha lacagta	19	Deymanka	4
WADARTA	240	WADARTA	240

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	40
diiwaanka lacagta caddaanka	167	ururtay Tax	30
account hadda	0	Ururtay ee mushaharka	16
xisaabaha lacagta	19	Deymanka	4
WADARTA	240	WADARTA	240

Tusaalooyinka hawlaha firfircoon-dadban

Nooca saddexaad. At bakhaarka ka iibiya helay qalab in cadadka 320 kun oo rug.. biilasha aan la bixin. Hawlgalka ayaa waxa uu leeyahay saameyn ku leh hantida iyo deymaha:

• qalabka sii kordhaya in stock: KT10 320 kun rubles ..
• degsiimooyinka lala heshiiyo ganacsatada iyo qandaraaslayaasha: KT60 320 kun rubles ..

Taararka: DT10 KT60 - 320 kun rubles ..

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	40
diiwaanka lacagta caddaanka	17	ururtay Tax	10
account hadda	150	Ururtay ee mushaharka	36
xisaabaha lacagta	19	Deymanka	4
WADARTA	240	WADARTA	240

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	334	Xisaabaha la deyn	360
diiwaanka lacagta caddaanka	167	ururtay Tax	30
account hadda	0	Ururtay ee mushaharka	16
xisaabaha lacagta	19	Deymanka	4
WADARTA	560	WADARTA	560

Nooca afraad. Ururka oofin qeybiyaha ee lacagta 500 kun. Xoq. Hawlgalka ayaa waxa uu leeyahay saameyn ku leh hantida iyo deymaha:

• degsiimooyinka lala heshiiyo ganacsatada iyo qandaraaslayaasha: DT60 -500 kun rubles ..
• yaraynta xaddiga lacageed ee xisaab bangi: DT51 -500 kun rubles ..

Taararka: DT60 KT51 - 500 kun rubles ..

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	540
diiwaanka lacagta caddaanka	17	ururtay Tax	10
account hadda	650	Ururtay ee mushaharka	36
xisaabaha lacagta	19	Deymanka	4
WADARTA	740	WADARTA	740

dheelitirka ee macaamil ganacsi ee la soo bandhigay ee kala sareynta horyaalka soo socda.

hantida	Kun. masaxo.	liability	Kun. masaxo.
nidaamka hawlgalka	40	Dambiyada	150
qalabka	14	Xisaabaha la deyn	40
diiwaanka lacagta caddaanka	17	ururtay Tax	10
account hadda	150	Ururtay ee mushaharka	36
xisaabaha lacagta	19	Deymanka	4
WADARTA	240	WADARTA	240

Xaaladaha oo dhan, isbadaladii aagga loo siman yahay. total sheet Balance waxaa laga beddelo by tiro la mid ah.

Muhiimadda dheelitirka

Waxaa muhiim ah in ay u hoggaansamaan shuruudaha ku qoran xaashida dheelitirka. Waxa uu si cad u tarjumaysaa xaaladda lacageed ee ururka, waxay muujinaysaa ayaa maal sidii ay kaalinta iyo deynta waxaa xaqiijisatay. Ka dib markii la falanqeeyo dheelitirka muddo dhawr, waxaa suurtagal ah in la qiyaaso ee dhaqdhaqaaqa ururka oo loo ogaado in khayraadka waxaa si fiican loo isticmaalo. Joogitaanka warbixinta si fiican u soo ururiyey ogolaanaya tababaraha in ay ka fekeraan oo dhan cawaaqibka ururka, oo og reer hayso, raadi kaydka gudaha.

Sida document xisaabaadka, dheelitirka ka kooban yahay macluumaad muhiim ah. Ururkiisa waa lala xisaabtami karo in meydadka maamulka ee maamulka canshuuraha, statistics, hay'adaha credit. Iyada oo ku saleysan macluumaadka ku jira faa'iido ah sheet dheelitirka iyo noocyada kale warbixinta waxaa loo xisaabiyaa net, dhigay qiimaha canshuurta, darsaday khasab iyo lacag bixinta.

Balance cilmi waa mid kooban oo ka mid ah sax ah, macluumaad habaysan ku saabsan xaaladda guriga, hawlaha dhaqaale, statics iyo dhaqdhaqaaqa beeraha shaqsi. Haddii aan cilmi dhamaystiran iyo waxbarasho taxadir ah ee warbixinnada waa macquul in ay ka shaqeeyaan siyaabo wax ku ool ah ee horumarinta iyo dib u soo kabashada dhaqaalaha ee guud ahaan iyo urur gaar ah si gaar ah.