Sales alaabta: xarkaha. Xisaabiyenimo iibka badeecadaha

hawlaha shirkadda ee la xidhiidha iibka, hadduu yahay shaqada, adeegyada ama wax soo saarka. habka caadiga ah ee samaynta faa'iido ah waa iibka badeecadaha. Taararka, sharaxaya geedi socodka waa mid aad u muhiim ah in xisaabaadka. Ina keena aynu baaro si faahfaahsan heerarka kala iibsiga alaabta iibsadayaasha iyo sharciyada lagu xisaabiyo shaqo.

Accounting of ogaansho for sale

Macluumaad Kooban oo ku saabsan alaabada iyo agabka ay dhaqdhaqaaq ka kooban by 41. Isticmaalka ay xisaabaadka waa caadiga ah ee ururada shirkadaha, saadka, diiradda iibka iyo dhaqaalaha ganacsiga. ururada Industrial waxaa isticmaalkiisa aad u dhif ah oo keliya xaaladaha kuwa marka ay lagama maarmaan tahay in ay qaataan on account of-soo-saarka, kharashka kaas oo magdhow macaamiisha si gooni gooni ah.

XISAABIN alaabta on account 41 waxaa la samayn karaa labada for iibka iyo qiimaha sale. Haddii uu yimid ka dhigi soo baxay isticmaalaya qiimaha iibka, furitaanka dheeraad ah dhalin 42, kaas oo ka tarjumaya qiimaha goolasha ay.

Waa maxay fulinta?

Ka dib markii la ansaxiyo alaabta si bakhaarka ama wax soo saarka ee alaabta dhammeeyey, shirkadda uu xiiseynayo inuu la helo degdegga ah ee dakhliga si ay u sii wadaan howlaha ay ka. Under xaqiijinta ogaadaan iibinta alaabta iyada oo la soo gabagabeeyo heshiiska uu labada dhinac u dhaxeeya ama habka tafaariiqda.

document A joogto ah hirgelinta qodobada heshiiska ka mid ah iibiyaha iyo iibsadaha, badanaaba waa sifo for ganacsiga jumlada. Tani waa xaqiijinta wax soo saarka si ay hay'adaha kale ee sharciga ah, kuwaas oo ay qorshaynayaan in ay isticmaalaan alaabta iyo qalabka gadista ama wax soo saarka baahida. sale Direct xagga shuqullada, alaabo ama adeegyo ah oo ku lug leh xidhiidhada tafaariiqda.

XISAABIN hanaanka fulinta

In xisaabaadka, hirgelinta gaar ah xisaab macaamil ganacsi waxa lagu tilmaamay by warqadihiisa. Waxaa hore u la og yahay in booska hore ee alaabta iyo qalabka in stock 41 go'an yahay inay hogaanka. Laakiin ilaa hadda dheeraad ah oo ku dhaqaaqin hab, ku tilmaamay iibinta?

Marka laga nooca ganacsiga iyo jihada geedi socodka fulinta shirkada iyo natiijooyinka ay tilmaameen 90 ee xisaabaadka. Its-xisaab-hoosaadka waxaa la siiyaa in ay soo ururiyaan macluumaad ku saabsan sida qiimaha howshaasi, iyo qadarka VAT, qiimaha alaabta ku iibinayay iyo kuwii danbaysay guud ahaan natiijada dhaqaale.

Buundada 90 ee xisaabiyenimo firfircoon-dadban, xaddi amaah tilmaamay, kordhinta dakhliga ee shirkadu, iyo in debit ah - natiijada faqri. Waxaa halkan waa, ka bixitaanka alaabta ka account of 41 iyo qaybinta kharashaadka (cq. 44) iibiyey.

Sales alaabta: taararka ka jumladlayaasha

Shirkadda, ku simaha qeybiyaha ah, iibsadaha uu ogolaado in shuruudaha bixinta badeecadaha habka qandaraas. Intaa waxaa dheer, iibiyaha, guud ahaan, warqad soo socda waa in loo diraa:

• ama taageeraya badeecadaha ka,
• dalbadaan lacagta,
• qaansheegta.

Milicsi geedi socodka fulinta ee diiwaanka ku xiran tahay habka ay u garashada kala guurka ah ee lahaanshaha alaabta geeyey. Ka fikir xaaladda markii ururka aqoonsan isaga waqtiga shixnad, iyadoo aan loo eegin oo ka mid ah shuruudaha lacag bixinta. waraaqaha Taageeridda ka kooban doonaan warbixin ku saabsan qiimaha iibinta alaabta, iyo sidoo kale xaddiga VAT waxaa ka. Waayo, wax iibsadaa waxaa la aasaasay ururtay in xaddiga kharashka soo saarka bixisey, oo lagu daray xaddiga VAT. Operation u baahan yahay waqti isku mid ah ka dhigi entries xisaabinta for sale alaabta:

1. DT "ka macaamiisha," CR "Revenue" - go'an qadarka receivables ganacsiga, oo ay ku jiraan VAT.
2. DT "Qiimaha iibka" "Alaabada" KT - Joornaalkan waxa la cadadka alaabta geeyey by qiimaha iibka.
3. DT "Sales VAT" "Deymaha for VAT" KT - qaatay on account of VAT ku bixin.

Kharashka lagu tiriyaa hirgelinta

Ka dib markii fulinta taararka ahay 90.2 41 CR qori off kharashka fulinta, oo ay ku jiraan kharashka wax soo saarka. The qiyamka idiina ay Data account 44. la ururiyo ilaa iyo inta yimaaddo xaqiijinta badeecadaha iyo adeegyada. Taararka waqti isku mid ah, iyada oo ku xiran hanuun siyaasadda xisaabinta loo diyaariyey karaa sida soo socota:

• DT 90,2 Km 44 - kharashka ku qoran-off la xiriira iibka;
• Waxaan ahay 90 (subsch kharashka ganacsiga.) Km 44 - on kharashka ganacsiga jaro wadarta kharashka qaybinta alaabta iibiyey.

The shaqo account labaad macquul tahay oo kaliya haddii la aasaasay by shirkadda. Habka More caadiga ah iyo guud ahaan lagu dabaqi karo ee qoraal off kharashka wareegga waa taararka ugu horeysay.

Sales alaabta: xarkaha ee tafaariiqda

iibka Direct alaabta macaamiisha inta badan ay fuliyeen by yahay ee lacagaha kaashka ah, laakiin sidoo kale waxaa loo isticmaali karaa kaararka deynta, rasiidhada bixinta, heshiiska guddiga ama lacag bixinta ee qaybood. Raad-Muga dakhliga on gacanta si ay u caawiyaan ku CMC, kuwaas oo loo baahan yahay in loo isticmaalo warshadaha, iyadoo dadweynaha shaqeeya. Muujiyeyaasha gaariga dhamaadka maalinta foomka xaddiga lacageed ee keenay iibka badeecadaha. Taararka - tusaale ahaan in natiijada lacageed ee kala soocidda ee lacagta qaan-50 ah - kor loogu bixiyey sida soo socota:

• DT "Lacaghayaha" KT "Revenue" - dakhliga loo xilsaaray ka soo harta iibka alaabta qiimaha iibka, oo ay ku jiraan VAT;
• DT "Qiimaha iibka" KT "alaab at tafaariiqda," - Joornaalkan waxa la cadadka qiimaha iibka badeecadaha ah;
• . DT "Sales" (subsch "VAT") dhexena "Xisaabtaan hoos VAT ah" - iftiimiyay VAT ku bixin.

Waa wax aan macquul in ay qoraan sida illoobin oo ku saabsan dusha ka ganacsiga ganacsiga sida:

• DT "Qiimaha iibka" KT "kharashka Hirgelinta" - ee qiimaha iibka waxaa ka mid ahaa wadarta kharashka qaybinta.
• Marka la abuuro gaar ah sub-account on-Ji. 90 shaqo account waa sida soo socota: AT 90 (kharashka ganacsiga) 44 CR.

Inta lagu guda jiro bisha warbixinta, xisaabaadka kaliya ma ka dhigi kartaa taararka lagu tilmaamay. Kuwaas waxaa la xisaabay 90 a subaccounts qeybaha ururay muddo ah, ka dibna ka fariistay. Calan of turnovers debit-Ji. 90,2, 90,3, 90,4 iyo xaddiga cq amaah. 90,1 qeexayaa natiijada dhaqaale iyo waxa ku qoran dhajinta 90,5 Km AT 99 ama AT 99 Km 90,5. Balance dhamaadka bisha by 90 leeyahay.

XISAABIN for sale alaabta qiimaha sale

margin Trading waa la tixgeliyaa in xisaabta 42. Marka la helo wax soo saarka si ay xisaabiye bakhaarka ka tarjumaysaa xaddiga farqiga u waxiibsashada iyo qiimaha iibka ee debit. Ka dib dhammaystirka iibka iyo natiijooyinka ku qor-off in habka 90 waxaa loo isticmaalaa entry khad cas, taas oo ku lug leh milicsiga ee qadar xun. Operation lagu gartaa koronto Am 90.2 42 CR (furida cas). Joornaalkan waxa ka mid ah VAT. Ka dib markii go'doon ah xaddiga canshuurta qayb ka haray lacagaha loo qoondeeyay si ay u daboosho kharashka. shaqooyinka account dheeraad ah ayaa la fuliyaa la mid ah in habka ay u tirinaya at qiimaha iibka.

Sida aan ka arki kartaa, waxaa si toos ah oo la xidhiidha iibka alaabta la VAT. Taararka in sifaha loo qoondeeyay oo ka mid ah canshuurta iyo lacagta miisaaniyadda kor loo qeybin doonaa sida soo socota:

• . DT "Sales" (subsch "VAT") dhexena "Xisaabtaan hoos VAT ah" - shaaca ka qaaday xaddiga canshuurta oo uu soo helay macaamiisha iyo la bixin;
• DT "Xisaabtaan hoos VAT ah" CR "account Dejinta" - xaddiga canshuurta wareejiyay gobolka. miisaaniyadda.

sale Commission of alaabta: taararka, dabeecad

feature ugu weyn ee iibka alaabooyinka aan cuntada ahayn, ay qaateen Guddiga, waa in wareejinta xuquuqda hantida lahaanshaha ceshan yihiin by consignor ah. Xiriirka u dhexeeya labada dhinac waxaa u taliya dowlada heshiiska.

Ujeedooyinka xisaabaadka, ay qaateen waxyaabaha Guddiga ayaa waxaa loo isticmaalaa by 004. Marka alaabta on qadarka guddiga muuqataa in debit ah, haddii aad hawlgab - amaahda. gunnadooda, guddiga ka tarjumaya taararka AT 76 Km 90,1.

Hirgelinta iyo qardarin in waraaqaha qayb muhiim ah oo xisaabaadka. musuqmaasuqa Data waxay keenaysaa xisaabinta sax ahayn saldhigga canshuurta iyo qiimayn sax ahayn waxqabadka dhaqaalaha.