Active uye pusa nyaya. Active nhoroondo - zviri ...

Accounts uri unokosha nzira muzvikwata zvisina tsarukano uye kufungisisa Data kubudikidza mhando uye kurasa vana unhu uye munataisireva yacho vachida. Vari akakamurwa kuva muzvizhinji pakubhadhara zvichienderana siyana unhu. Pachinhu pakuenzanisa jira, pane 3 Mapato nhoroondo: active, pusa uye tichishingaira-pusa. Munyaya ino tichakurukura mitemo kuti nokuzadza uye zvinokosha zvivako.

Chii nengaidzo nhoroondo?

Pasinei kuenda nhoroondo uye mhando vanoratidzwa nguva dzose chete. Yaitorwa pamusoro papepa ndege, iri parutivi chiratidzo "Debit" kurudyi "Credit" kuruboshwe. Kuti uvhure account, unogona kushandisa miviri-nzira tafura.

Ramba zvinyorwa kunotanga okutanga zviyero, mashoko zvacho pakuenzanisa pepa. Rakawandisa yakanyorwa mukana wokuti vanhu vanga kunzi CH (kutanga mwero). Panopera mwedzi vanoverengerwa ose nhamba zvakatendeka anotaurwa debit uye zvikwereti zvemari vachiravana nokuda kwenguva. Data izvi dzinoumba debit uye zvikwereti turnover (HBS, LMC). Pashure kadambari count chokupedzisira nepakati, ane nzira kuti basa uye pusa nhoroondo yakasiyana.

Active uye pusa chizvidavirire Nhoroondo: tsanangudzo mukuru

Chokutanga chaizvo chinhu mutsva anodzidza akaundendi - mitemo inodiwa nomwero. On ayo hwaro, vakatodzidza zvinokosha unyanzvi Kuparadzirwa Fund mapoka avo zvinopa dzidzo. Hazvina kuoma kuwana yakafanana: chinoshingaira nhoroondo kufunga zvinotaurwa kambani muridzi, uye pusa - apo zvose akabva.

Cash zviyero anozivikanwa nechiyero zvakare. Kazhinji, munataisireva vakapinda mune rokupedzisira pakuenzanisa chikwereti. Chokupika ebhizimusi chizvidavirire zvinoreva nyaya chokuita kunobatsira mitsetse. Nhoroondo dzakawanda hadzina munyaya paumbwe pachiyero jira zvinokosheswa vamwe mubhadharo chiratidzo kunaka.

Zvinoitwa chinoshingaira nhoroondo

Active Nhoroondo - nzira rokuchera ruzivo pamusoro kambani mari kubudikidza mhando uye nzvimbo. Zvose kuti chikamu enzvimbo sangano, kusanganisira kodzero, ndezvaJehovha boka iri nyaya. Pano mashoko inounganidzwa pamusoro nhumbi uye vakaipedza zvigadzirwa, anodawo hurongwa uye chisingaoneki yesangano, mari uye zvimwe zvinhu zvinobatsira.

Active nhoroondo vanoumba, kunobva hunhu mamiriro avo:

• dzinomirira chekubuda mari iri debit (kuruboshwe chikamu patafura kana ndege);
• nyora-kubva uwandu zvibereko pamusoro chikwereti;
• Nhoroondo ane paakatangira uye kuzviuraya nezviyero chete kudivi debit.

Saka, kuchinja mune kambani kunoreva nguva dzose uchava akaratidza imomo zvinoshingaira nhoroondo. Kuverenga wokupedzisira vakasara, zvakakodzera kuwanda pokuiswa pachiyero uye debit ukoshi rotations kutora anoshandura chikwereti: CH (Ar) On + (Ar) - On (RM).

Chii chinoita achishingaira Tenzi Plan of Russian Federation?

Chati Accounts, vari maakaundendi Russian, rine 8 zvikamu. In nomumwe wavo dzikarongwa chakaita zvokugadzirwa chikwata kuunganidza mashoko. Vazhinji pamazita wakasika chete nokuda pfuma zvinyorwa zvebhizimisi munyika dzakasiyana-siyana. Zvinoshingaira Nhoroondo: chikamu I (kunze nhoroondo 02 uye 05), II, III, V, IV (kunze nhoroondo 40 uye 42) uye 97. Vari akagadzirirwa azvidavirire nokuda inventories nhumbi uye zvinhu, mari mari nokuti kugadzirwa kwacho uye ramangwana mari nguva.

General mitemo kuita vakanyoresa

Chimwe chikuru zvokudya dzidziso chizvidavirire - kaviri kupinda musimboti. Utongi ichi, maererano chipi kutengeserana zvoupfumi yakanyorwa panguva uye zvakafanana nhoroondo mbiri. In ukama anotora debit uye zvikwereti zvemari siyana izvo anonzi tsamba. Muchidimbu, izvi zvakanyorwa se: Dr 20 Kr 10 - zvinhu kusunungurwa zvinodiwa mukuru kugadzirwa.

The okuwedzera chiratidzo uwandu zvinowanisa chizvidavirire vakanyoresa. Pokushandisa nheyo kaviri kupinda kunoita kuti kuronga mashoko uye batanidza vave mumwe nokuda vakasununguka rwokufamba Kudzorwa uye matsime kambani.

Muenzaniso yezvinotaurwa mabasa vanoshingaira nhoroondo

Funga nezvomuenzaniso rokunyora vakanyoresa kuti kushingaira nhoroondo. Zvokufungidzira zvinotevera zvakaitika muna zvebhizimisi:

1. Asunungurwa kubva huru kugadzirwa uye zvaitambidzwa yokuchengetera zvinhu rakapera zvigadzirwa.
2. Fixed midziyo kufungwa chokuita nokutumwa.
3. Huwandu VAT haisi recoverable zvinofanira kufungwa iri mari pakuunganidza pfuma.
4. Zvakanyorwa kure panhongonya uye zvayo kumhanya mari.
5. Zvinodiwa ebetsero kugadzirwa nezvinhu vakasunungurwa.
6. Mutengi nengarava pfuma.
7. Cash kubva mari akatumira munhoroondo.
8. Vakagamuchira mari kubva rokubhengi iri mari.
9. The Zvinoumba prepaid mari zvinosanganisira panhongonya mari.

Ngatiedzei kuita Posting pamusoro kwacho. Muenzaniso anotora kushandiswa basa nhoroondo chete, t. To. The vamwe havana kudzidza. Kuti zvakanaka kunyora ruzivo, unofanira kutanga kuziva kuti umo zvikwereti anouya ukama. Kunyatsoongorora nhoroondo yokutanga matanho: kutora nekuda migumisiro chinonyanya kugadzirwa uyewo ose mari zvakakodzera huchishanda, shandisa rechi20 kushingaira nhoroondo. Ndiyo nzira huru achiunganidza mashoko nokuda kugadzirwa chirimwa. Finished zvinhu vanokosheswa pa 43 nhoroondo. The chikuru kugadzirwa zvinhu uye zvinhu kuti yokuchengetera zvinhu kutamiswa, ipapo nhoroondo unofanira kutaridzwa uwandu 20 chikwereti. Ukuwo, uwandu inochengeterwa chigadzirwa rwuchiwanzwa, uye nhoroondo iri debited 43: Dr 43 Kr 20.

By Fananidzo anyore mamwe wiring pasina inotaridza kutengeserana uwandu. Ndizvo zvinoitika pakupedzisira:

1. AT 01 Km 08.

2. AT 08 Km 19.

3. Dr 20 Kr 25 Kr 26 20 Am.

4. Ar 23 Kr 10.

5. AT 45 Kr 41.

6. Am 57 Kr 50.

7. Am 50 Kr 51.

8. AT 97 Kr 25.

Zviri nyore kuona kuti yezviri nhoroondo - inzira wokuunganidza mashoko kwema kuitika mukati zvebhizimisi pasina kutora chikamu yavose rechitatu. Zvinhu zvose zvine chokuita nenyama zviitiko, kazhinji zvinoda kushandiswa pusa uye tichishingaira-pusa nyaya.

Zvinoitwa pusa nhoroondo

Kuita nhoroondo dziri kushandiswa kudzora inofamba kunobva kuva chizvidavirire pasi. Entries kwakaitwa mitemo:

• Zvinyorwa yakaratidza kuwedzera zvikwereti uye kuderera - mu debit;
• kwokutanga uye yokupedzisira chikwereti mwero chete kuumbwa;
• kuverenga nengaidzo pakupera mwedzi unofanira kuverenga chitsama pachiyero yokutanga uye turnover pamusoro chikwereti, uye ipapo majana debit.

Tenzi Plan kuti pusa nhoroondo haasi akawanda, izvi zvinosanganisira: Nhoroondo rokuzvidavirira mabhizimisi makuru, reserves, depreciation, uye 42, 66, 67, 70, 77, 98.

Active uye pusa chizvidavirire mabhiri anosangana. Kuti uswedere kuvaka matsamba, zvakakodzera kuchengeta mitemo pakunyora mashoko pamusoro pavo. Funga mienzaniso kwema vachishandisa pusa nhoroondo tafura:

chezita nhoroondo

Kana kushingaira nhoroondo - kuratidzwa zvebhizimisi mari, uye pusa - manyuko, vanoshingaira-pusa zvinogona raanotaura maviri akatarirana mitsetse mwero. Maererano migumisiro remapazi, nyaya dzakadaro ingasanganisira residues uye yaitsigira divi. Chisingafaniri kururama pamwechete matsamba, unofanira zvakanaka kuongorora mamiriro ezvinhu: worudzii nepakati jira chinhu chiri pasi kuchinja? Kana mari vari kungotarisa kuti kuchaja zvinoreva uye chaisazvitsigira kunoitika kufanana pusa nhoroondo, zvimwe zvose zvinoshingaira. Active-pusa chizvidavirire mabhiri ndiwo:

• kubhadhara vanhu vanogona kuita chikwereti kana chikwereti;
• chokupika wezvemari zvebhizimisi;
• goho;
• Rakaramba purofiti (kurasikirwa).

Chimbofunga zvishoma Postings nokuva-pusa Nhoroondo:

• DT "Accounts kunyorerwa" KT "Settlement nhoroondo" - akabhadhara inivhoyisi bhizimisi.
• DT "Payroll" KT "keshiya" - kubva mari kubhadhara kuti vazvidavirire munhu.
• DT "Sales" KT "zvachose purofiti" - unoratidza chitsama haibatsiri nokuda kwenguva.
• DT "Output" KT "Primary kugadzirwa" - zvakanyorwa chaiyo mari inoshandiswa.

Active Account - ndiwo nzira huru rokuzvidavirira vose yesangano iri boka, kunze receivables. Double kupinda uye nhoroondo kutarisirwa yose nguva achibvumira kuti kudzora risiti uye dzinoshandiswa pfuma, uyewo kuongorora yakaunganidzwa zvemari kuita Data.