51 account. 51. Accounting by debit xisaabay 51

Hawl kasta oo dhaqaale waa wax aan macquul aheyn oo aan ururka ka mid ah socodka dhaqaale. Cash ka qayb dhan geedi socodka ka dhacaya shirkadaha of qaab kasta oo lahaanshaha. Iibsiga caasimada ka shaqeeya, maalgashiga hantida ma guurtada ah, lacagaha miisaaniyadda ee heerarka kala duwan, aasaasayaasha, shaqaalaha shirkadda - saarka oo dhan iyo tallaabooyinka maamulka waxaa lagu sameeyaa ayadoo la marayo hab lacag, iyo si ay rasiidka.

Noocyada bixinta

In dhaqanka, waxaa jira laba nooc oo waaweyn oo lacagta - lacag caddaan ah iyo listicmaalka. Cash waxaa inta badan loo isticmaalaa in qadar yar oo ah dhaqdhaqaaqa kaashka - a lacagaha fud-wadarta waxaa la samayn karaa iyada oo shaqaalaha dukaanka shirkadda. Waayo, ganacsiyada yaryar leh dakhli yar iyo dakhliga suubban, isticmaalka lacagta caddaanka ah waa ikhtiyaarka ugu fiican. Shirkadaha waaweyn sii kordheysa waxaa la go'aansaday habka listicmaalka; sida lagu muujiyey by natiijada isticmaalkeeda, waa wax badan ka fiican, dhaqso iyo ka jaban tahay iyadoo tiro badan oo ah lacag caddaan ah ka shaqeeya. Sidaa darteed, si ay u taariikhda, 98% dhammaan lacagaha dhigay iyada oo loo marayo nidaamka bangiyada, by salaysan bangiga.

Milicsi nidaamka listicmaalka ah in xisaabaadka

Waayo, falanqaynta, qorshaynta, xisaabinta, taabato shirkadda nadiifinta furmay sheet dheelitirka dardaro xisaabaadka by 51. Isagu waa firfircoon, taas oo macnaheedu yahay milicsiga lacagaha soo socda dhinaca debit ah, socodka ilaha dhaqaale - amaah ah. 51 account qotomiyey ee koontada ee mobile ka soo hantida shirkadda - kayd bangi. Miisaanku waa ka muuqataa qaab guud ee ka hadhay (balance) waxaa ka go'an maalin kasta ka ah maareynta maaliyada operative. diiwaanka Analytical lagu hayo si gooni gooni ah shay kasta oo dakhliga iyo kharashka. Ururka isku furi karaan tirada loo baahan yahay xisaab hal ama ka badan hay'adaha credit. Marka laga tiradooda, dhammaan xogta ku saabsan dhaqdhaqaaqa lacagta aan lacagta caddaanka ah waxaa lagu daray oo lagu qabtay 51 account. The dheelitirka (dhiman) waxaa la aasaasay sida ay caanaha: + hadhay bilowga ah ee soo xeroota in account debit ah - Warega of daynta. Natiijadu waxay tahay wadarta heli karo (hadda) waxay ka dhigan tahay. Waxaa loola jeedaa in 51 sida dheelitirka ah account debit bilowga muddada soo socota.

Noocyada lacagta aan lacagta caddaanka ah

All hawlgallada lacagta iyo dejinta la fuliyaa by bangiga, oo Organization ayaa soo gabagabeeyay heshiis dayactirka account. The salaysan waayo komishanka bixitaanka ama kala iibsiga hawlgallada lacagta waa ogeysiis qoraal ah mulkiilaha, kaas oo lagu xaqiijin karo by shaqaalaha bangiga on waafaqsan sharciga iyo noocyo caadiga ah. Foomka A ururka bixinta listicmaalka ka dhigan tahay milkiilaha doorto iyaga u gaar ah, oo ku salaysan ballanqaadyadii of counterparties gaar ah. Inta badan, shirkadda bixinta taasi oo ka qalab in bangiga siiyo amar baxaan (joojiyo, kala iibsiga) lacag listicmaalka ka koontada ay guushu ku shirkadda sheegay. In ka yar caadi ahaan loo isticmaalo joojiyo shuruud la'aan, xaqiijinta looma baahna ka milkiilaha hantida. bixitaanka Cash baahidaada gaarka ah iyadoo la kaashanayo ururka dhigay jeegaga ah. The milkiilayaasha xisaabaha bangiga waxaa looga baahan yahay jeeg xadka ku salaysan codsi. Buuxsamay iyo shahaado by ku haboon oo saxiix iyo shaabadihiisa go'yaal numbarka sidoo kale u adeegi kartaa xisaabinta xisaabta shirkadda lahaanshaha ee ururada-qandaraaslayaasha, qeybiyeyaasha, iyo wixii la mid ah. D. Xaaladdan jeeg waxaa la soo saarey ururka ama hay'ad jirka (ay wakiil) iyo soo bandhiga uu bangiga sarifan qofka.

Aalada on account hadda

51 account ku salaysan yahay war bangiga. Si aad iyada waraaqaha qasab ah ku lifaaqan, kaas oo u adeega si ay u dhaqdhaqaaqa lacagaha ee account gaar ah oo ganacsi ah. Dhamaan waxaad u qortaa-offs, wareejinta in milkiilaha hantida soo saaray muddo hadal, oo ay taageerayaan nuqul ka mid ah amarka xilka bixinta ama codsi. dhabarta waxay u adeegtaa sida a xaq jeeg soo bixid. Diiwaangelinta of xaddi ka milkiilaha ganacsi (dhiibin of qayb ka mid ah soo baxa ee lacagta caddaanka ah), si ay bangiga go'an helay. Funds ka macaamiisha iyo qaamaysan kale heshay, in qaab dhismeedka of waajibaadyo heshiis, ayaa xaqiijiyay in ay nuqul ka mid ah ururka soo socda si ay lacag bixinta. Dhamaan waraaqaha on dhaqdhaqaaqa lacagta aan lacagta caddaanka ah la sameeyey sida waafaqsan adag la foomamka heerarka u dejisan iyo shuruudaha bangiga, waa in ay saxiixaan dadka idman oo shaabadaysan.

debit

51 xisaab debit ka tarjumaysaa araaciyey lacag caddaan ah. Diiwaangelinta ka ilaha soo socda ka dhici:

• Company Lacaghayaha (D 51, K 50) - dhajiyay Tan waxaa loo sameeyey gelitaanka account of lacag caddaan ah diiwaanka lacag kaash ah.
• Lacagaha in qandaraaslayaasha (D 51, K 62/60/76) - tixgalinayo in account of qadarka macaamiisha, receivables kale ganacsatada ka (soo celiyo, lacagta dheeraadka ah, dejinta cabashada macaamiisha).
• Credits, daymaha (R 51, R 66), - howlgalka waa la fuliyay in ay dhacdo soo socda in account ka helay baadan.
• In xisaabaha la saamileyda, milkiilayaasha (R 51, R 75) - oo macneheedu yahay ka dhigay dhiirrigeliyeyaasha (sida iyadoo la kordhinayo wareegaya ama caasimada idman).
• Xisaabaha la miisaaniyadda iyo ururada ka baxsan miisaaniyadda (L 51, 68, 69) - waa cashuurta dheeraadka ah ama xaddiga taageerada bulshada (benefits, fasaxa bukaanka, iwm ...).

isbeddelkaas debit soo koobay muddada wakhtiga warbixintan waa tilmaame guud ee lacag caddaan ah in xisaabta ee shirkada. Waayo, falanqaynta sida dakhliga loo isticmaalaa warqadda dheelitirka isbeddelkaas iyo falanqaynta account.

Dhaqdhaqaaqa amaah

account Credit 51 ahbaa ka debit ah (flow) hantida aan lacagta caddaanka ah ee shirkada. Isbeddelkaas ayaa amaah ku tuseyso tirada guud ee suuqa kala iibsiga, iyo qaadashada, la dhigay on by 51. Macaamilada amaah ku-taxne qoro sida soo socota:

• bixitaanka Cash (D 50, K 51) - ka account hadda in ay ka baxaan lacag caddaan ah soo galay shirkada (dahableyaal dhacdaa qaab xaddidan, iyadoo calaamad u ah kharashka). Inta badan ururada isticmaasho qeyb ka mid ah lacagtaas in bixinta mushaarka ama baahida dhaqaale.
• listicmaalka guurista (D 51/55, A 51) - warqadihiisa this waxaa lagu fuliyaa ka yar kala iibsiga lacagaha ay u account kale ama waraaqaha gaarka ah ee furitaanka loogu talagalay xisaabaha la dhigooda.
• Lacagaha si loogu, qandaraaslayaasha iyo deynta kale (D 60/62/76, K 51) - iibsiga hantida la account hadda la cinwaanka qandaraaslayaasha, (waayo, badeecadaha iyo adeegyada, celinta wax soo saarka, iwm ...).
• Amaahashada xisaabaha, deyn iyo credits (D 66, K 51) - waa boqolkiiba ee loo isticmaalin lacagaha amaahatay ama oofin daymaha amaahda.
• Fulinta waajibaadka in miisaaniyadda of heerarka kala duwan iyo lacago dheeri ah miisaaniyadda (R 68/69, R 51) -, taas oo ku xidhan canshuurta ama fund, in waraaqo muujinaya-account sub la xiriira.
• Mushaharka (R 70, R 51) - shaqaalaha List s / PL.
• Xisaabaha la aasaasay (D 75, K 51) - iyadoo ay sabab u ah hawlaha Aasaasayaasha ka dhigay bixinta.