Magazine-tushe. Ciko mujallar umarni. Mujallu umarni a kan asusun

Kowane kamfanin yana da wata damar zabi wani tsarin da kuma nau'i na haraji da kuma lissafin kudi. Tanƙwasãwa ka'idojin da samuwar lissafin kudi data ne: AMINCI, nuna gaskiya, samun fahimta, da ikon samu wani rahoto na wani kadara ko nau'i na biyan bashin, tare da banda data yayyo da kuma murdiya.

M siffofin da lissafin kudi tsarin

The tarin takardun, rajista, lissafin kudi records, da jerin da umurnin cika, da bayyanar shi ne hukunci ga lissafin kudi siffofin. Yana yanke shawarar ware wasu daga cikin jinsunan:

1. Memorial-domin lissafin kudi tsarin.
2. Journal-domin lissafin kudi tsarin.
3. Saukake tsarin.

Mafi na kowa tsarin na tunani da lissafin kamfanin da aka dauke su mujallar-domin form. A zamani tsari aiki da yanayi halitta yawa software zabin, wanda aka mayar da hankali a kan samun sakamako mafi kyau. Lokacin amfani lissafin kudi software bayyana iyakoki tsakanin siffofin da lissafin kudi tsarin ne ba samuwa, tun da samuwar da rahoton na kowane irin daukan kadan adadin lokaci da kuma} o} arin.

Janar halaye na mujallar-domin lissafin kudi tsarin

A tsarin dogara ne a kan manufa na ordering da kuma ajiya na data kunshe a cikin primary takardun. Rikodin bayanai a rajista na faruwa lokaci guda tare da shekara-shekara jerin. Babban takardun da tsarin ne: mujallar-tushe accumulative (support) wata sanarwa, janar ledger da fitina balance balance. Domin ƙarin bayani watsuwar hikimar tantance lissafin kudi za a iya amfani da katin yawa balance sheet asusun. Su data da aka canjawa wuri zuwa dace log-domin da sanarwa. Don asusu na da babban samarwa da kuma wadanda ba samarwa dukiya, ko iskar dukiya suna da za'ayi kaya cards na kowane abu, shan la'akari da kudin samar da daukan wuri ta hanyar lissafi zanen gado. Daban-daban iri lissafi alluna da kuma Mabudi suna da za'ayi kamar yadda ya cancanta ga kowane irin kadara lissafin.

A hanya ga ciko da rajista

Cika-log umarni na faruwa a bashi ma'amala alama, t. E. The data nuna a cikin primary takardun, an summed musamman rance asusun da aka rubuta a cikin dace Register. A wannan offsetting zare kudi littãfi da aka nuna a shi ne cewa Hanyar damar yin amfani da da biyu shigarwa a daya daftarin aiki. Kowane mujallar-tushe - wannan sanarwa, dangane da manufa na dara, kafa a kan aro na ɗaya ko fiye na wannan (irin wannan a ciki) asusun.

Accrued darajar da kasuwanci ma'amala da aka sanya a kan rarrabawa jere da shafi rajista. An misali ne a log-domin 2 nufi №51 «Yanzu ci" to gani da rance account bayanai, zare kudi asusun 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75 da kuma sauransu. d.

Magazine-tushe №2

Wadannan ayyukan suna nuna a nan:

• 10-05-2010 daga asusun ba a] en 2.0 raka'a.
• 12.05.2010 canjawa wuri kudi kaya na raw kayan, 57,0 raka'a.
• 13.05.2010 - tsabar kudi janye a tsabar kudi tebur na sha'anin, 15,0 raka'a.
• 16.05.2010 canjawa wuri kudi na musamman lissafi (bashi) a cikin adadin 15,0 raka'a.
• 16.05.2010 - tsabar kudi janye a tsabar kudi (20.0 raka'a.) Don m bukatun.
• 17.05.2010 canjawa wuri zuwa kaya na 13,0 raka'a ga dukiya tsĩrar.
• 25.05.2010 kafa sanya biya na $ 10,0 raka'a.
• 25.05.2010 canjawa wuri albashi ma'aikata na kungiyar a cikin adadin 35,2 raka'a.
• 25.05.2010 canjawa wuri a cikin ta rage yawan binta a kan aro 3.5 raka'a.
• 25.05.2010 da kudi yaba da kasafin kudin (VAT, ci gaba da biyan) 7.3 raka'a.

Kowane kasuwanci ma'amala tabbatar farko daftarin aiki, dangane da wanda mujallar a cike suke umarni. Lokacin da janye tsabar kudi a cikin sha'anin kashiya yin amfani da tsabar kudi domin (asusu 50.), Domin canja wuri da kadarori daga yanzu lissafi na daban-daban counterparties ko da kasafin kudi na matakai daban-daban - da biyan bashin domin.

takardar

Magazine-farko domin yana cike da takardu, amma wasu asusun da isasshe manyan girma daga hikimar tantance bayanai, wanda aka sarrafa a cikin sub-lists, kuma ta sakamakon Naira Miliyan Xari da rana nasa ne Game da littãfi cell. Alal misali, a cikin ƙauyuka da kaya da kwangila a rana daya zai yiwu a gudanar da dama dubun canja wurin domin biya na (rage) da adadin bashin ko biyan gaba biya. Domin gudanar da manazarta harhada karin takardar a kan 60 kirga. A wannan misali, 12-05-2010 shekara daga kamfanin asusun da aka jera 57,0 raka'a daga kudaden da ake nufi ga daban-daban counterparties karkashin dacewa kwangila ko daftarin aiki bayarwa. musamman daftarin aiki za a iya kõma up ga Mabudi na wannan adadin.

Deciphering asusun 60

A sakamakon wannan bayani da aka nuna a mujallar-tushe №2, a haɗe da hikimar tantance fassarar da takardun gaskatãwa ma'amala (biyan bashin umarni tare da banki).

rajistar lambobin

Lambobin za su zama kowane mujallar-tushe. Blank ne a takardar da manyan format, cikinsa da jam'i na nuna jadawali don rikodi da asusun lambobin dace da zabi bashi lissafi (ko kungiyar). Rubuta ayyukan suna da za'ayi yau da kullum, ko yadda samuwar farko lissafin kudi takardun karin kalamai. Journal-domin tayi ga wani takamaiman roba lissafi (kungiyar irin wannan abun asusun) a kowane wata, kowane yana sanya wani m lambar.

• A tsari yawan M-1 ne a kan 50 rance asusun.
• Form F-lamba 2 da ake yaba 51.
• Form yawan F-3 - rance asusun 56, 57, 55.
• № Form F-4 - bashi asusun 92, 95, 93, 94, 90.
• Form yawan F-6 - 60 rance asusun.
• Form F-yawan 7 - a matsayin aro 71 lissafi.
• № Form F-8 - bashi asusun 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• № Form F-10 - bashi asusun 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• A tsari yawan M-11 - Credit asusun 43, 41, 40, 46, 45, 62.
• № Form F-12 - bashi asusun 82, 89, 96, 86, 87, 88, 85.
• A tsari yawan M-13 - Credit asusun 01, 48, 03, 04, 47.
• Form yawan F-14 - wani bashi da asusun 14.
• A tsari yawan M-15 - Credit asusun 83, 81, 80.
• Form yawan F-16 bashi asusun 11, 07, 08.

Ƙulli daga cikin rajista

Mujallu-domin takardar kudi suna cike a watan, a kusa da kowane littãfi an summed yawa na bashi da zare kudi na wadannan asusun. Roba lissafin kudi data aka bari a kan dabi'u na karin maganganu, wanda daidai da hikimar tantance Mabudi. A dabi'u samu bayan sulhu da aka canjawa wuri zuwa janar ledger. Ta bude ga kowane kalanda shekara, ya ƙunshi ragowar a farkon lokaci, wata-wata takardar kudi cike da jũya kuma ake amfani da shiri na rikon kwarya balance sheet (kwata, wata-wata, Semi-shekara-shekara).

A kusa da shekara (da rahoto lokaci) a kan tushen da bayanan da ke rubuce a cikin general ledger, balance sheet aka kafa. Don wannan suna kara da cewa tare da yawa na duk log-umarni a lokaci dauki la'akari da bude balance, da kuma dangane da lissafi irin (m ko aiki), lasafta a karshen sikẽlin. Journal-domin lissafin kudi tsarin tsara don manual aiki. Its main halayyar ne korau log bulkiness da rajista, don haka mafi kyau zaɓi ne da yin amfani da mai sarrafa kansa iko.