XISAABIN kharashka wax soo saarka hoose iyo waxqabadka qorshaha shirkada

kharashka Accounting ee wax soo saarka asaasiga ah, iyo taageero, waxa ay ku lug kooxaynta tilmaamayaasha weyn ee dabaqadaha soo socda:

• by hab - ugu weyn, kaabayaal ah, u adeega;
• on ilaha formation - timi si toos ah inta lagu guda jiro soo saarka by habka maareynta ganacsiga,
• sababo kale (si toos ah, wax soo saar leh, invoice, iwm).

Ururka mabaadiida xisaabinta ee ay sabab u tahay:

• tuso aasaasay habka;
• warbixinta dhameystiran dhammaan hawlaha;
• qraallo aamin kharash muddada;
• kaladuwan ee kharashka hadda iyo kharashyada caasimada;
• Qaab dhismeedka kharashka beekhaamin.

wax soo saarka ugu weyn ee la fahamsan yahay sida hawlaha wax soo saarka ganacsiga ama shirkadda oo sabab u ah oo uu soo saaray ku alaabta badeecadaha, adeegyada, kaas oo shirkadda this waxaa la abuuray. Dhammaan kharashka wax soo saarka ugu weyn waxaa lagu fuliyay ku saleysan account xisaabinta 20, kaas oo loogu yeero - "wax soo saarka asaasiga ah".

Sida by xisaabinta kharashka wax soo saarka asaasiga ah soo jeediyay, in debit ee koontada koobayaa kharashka lacag dhan iyo liiska credit ah, waa in ay la muuqataa sida a qortaa-off iyadoo ay ku saleysan qiimaha kharashka guud ahaan ayaa horey u soo saaray iyo waxyaabaha iibiyey. More si gaar ah, debit ee account ka tarjumayaa qiimaha gashay shirkadda si toos ah ururka iyo fulinta waxqabadyada soo saarka. Waxa kale oo ay ka muuqataa tiriyo kharashka wax soo saarka kaabayaal: Debit - 20, deyn - by 23. Mararka qaarkood, marka lagu daro kor ku xusan account furay-xisaabaadka sub si ay u muujiyaan ah non-muhiimka ah oo xuduudaheedu kharashka aan caadiga ahayn.

Dhaqan ahaan, qiimaha wax soo saarka ugu weyn ee ku tirinaya on account 20 tilmaamayaasha ka muuqataa lug tilmaamay nooca alaabta soo saaray, kharashka ka mid ah noocyada kala duwan ee kharash-wadaaga ee u dhexeeya xubno ka dhismaha ee shirkadda.

List ka tarjumaysaa articles kuwaas oo ka kooban xisaabinta kharashka wax soo saarka ugu weyn waxaa nidaaminaya by tilmaamaha habka ay ururka iyo maamulka, kuwaas oo la soo saaray waaxda line khuseeya. Waxay u muuqdaan in ay u qaadan articles sida (alaabta):

1. alaabta ceeriin iyo alaabta ceeriin semi-dhammeeyayna.
2. qashinka dib loo warshadeyn karo ka go'i kara.
3. Iibsatay badeecada semi-dhammeeyayna iyo qaybaha.
4. Shiidaalka iyo tamarta.
5. adeegyada Warshadaha in waxaa bixiya shirkado dhinac saddexaad iyo shirkadaha.
6. MUSHAHARKA.
7. bixinta bulshada iyo jarin.
8. Cashuuraha.
9. kharashka hordhaca ah wax soo saarka.
10. Kharashyada uu galay ee la xidhiidha dayactirka qalabka wax soo saarka.
11. Dusha iyo kharashka orodka guud ee shirkada.
12. Kharashyada uu galay ee la xidhiidha arrinta soo saarka haleysan.
13. Kharashka la xidhiidha hirgelinta wax soo saarka.

Sida caadiga ah, xisaabinta ugu weyn ee kharashka wax soo saarka waxaa la sameeyaa by xisaabinta kharashka, kaas oo ku lug leedahay xisaabinta ee wadarta guud ee kharashka iyo go'aaminta qiimaha unit alaabta soo saaray.

Dhammaan xogta xisaabaadka waa dhimaya muhiim u ah horumarinta istiraatijiyadda iyo xeeladaha ganacsiga wax soo saarka ah. Wax kasta oo nooca dhaqaalaha, xubno ka mid ah qorshaynta ee ganacsi, waxaa mar walba jira. Sidaa darteed, tilmaamayaasha ugu muhiimsan ee qorshaha wax soo saarka shirkadda ama shirkadaha karaan, iyo xitaa waa ka mid ah mawduucyo arrimaha sida:

• Magac - Halabuurka ee alaabta ganacsiga ee hantida parametric (fasalada, ujeedada, nooca, baaxadda, iwm);
• Heerka helid - qiimaha, qiimaha calaamad ratio ee shaybaarka cusub soo saarka loogu talagalay jir ah.

In qorshaha jiro kala soocidda ka mid ah tilmaamayaasha ee aasaasiga ah iyo hawl. Kooxdu waxay ugu horeysay waxaa ka mid ah, tusaale ahaan, iibka, tayada wax soo saarka, xadad faa'iido, siyaasadda waaritaanka, qiimaha saamiyada iyo kuwa kale.

By waxqabadka hawl siyaasadaha u sabab kharashka hoos, qiimaha ku daray, ratio isbeddelkaas, maalgelinta. qorshaynta ee hadda ka mid ah tiro ka mid ah tilmaamayaasha cutubyo-soo-saarka, kaydka qalabka, waxqabadka dhaqaale, fund mushaharka, ay heerka celceliska oo kale.