Analytical accounting reserves

Zoo ib yam enterprise muaj khoom kias uas yuav tsum tau tas li saib xyuas. Analytical accounting ntawm tangible cuab tam yog nqa los ntawm txawv txoj kev. LAGLUAM feem ntau siv accrual thiab nyiaj ntsuab hauv paus.

Analytical accounting - yog ib tug system ntawm tej yam accounting nkag, uas muab cov lus qhia txog lub zog ntawm nyiaj txiag kev pab. Nws yog tsim los rau cov ua hauj lwm zoo kev tswj cov ntau lawm, kev npaj ntawm accounting thiab cov nyiaj txiag qhia. Analytical accounting yog nqa tawm nyias rau tag nrho cov hluavtaws accounts.

Ris siv accrual tej zaum yuav nqa tawm nyob rau hauv ob variants:

1. Nyob rau hauv thawj cov ntaub ntawv, tag nrho cov hom ntawm wealth qhib cards, uas lub analytical accounting. Lawv yog cov yuav luag zoo tib yam rau li qub phaib, uas yog nqa tawm Tshuag tswj, tab sis qhov seem ntawm lawv tshawb pom, tsis tsuas nyob rau hauv kom muaj nuj nqis tab sis kuj nyob rau hauv tus nqi cov ntsiab lus uas. Nkag no yog ua los thiaj tau tuaj rau lub hauv paus ntawm expenditure thiab tau txais daim ntawv ntawm accounting cov ntaub ntawv. Card tus xov tooj yog muab raws li lub nomenclature. Muab residues, lub sij hawm tuaj txog / tau ntawm cov ntaub ntawv uas tseem ceeb thaum pib ntawm txhua lub hli. Hlis kuj ua high-zoo tshuav nyiaj li cas npe, uas suav cov nqi ntawm cov lus nug.

Kawg accrual cov ntaub ntawv yog sib raug zoo nrog nrog cov neeg ntawm cov khoom cua account. Tag nrho lub cev ntsuas xyuas nrog cov lus nug tswj cov ntaub ntawv. Ib tug tseem ceeb disadvantage ntawm xws xws li yog ib tug duplicate cov ntaub ntawv. Qhov no variant ntawm accounting yog siv raws li txoj cai, cov lag luam uas muaj ib tug ncaj txwv ntau.

2. Nyob rau hauv lub thib ob cov ntaub ntawv, cov ntawv sau npe phaib yog tsis nyob rau hauv accounting. Accrual nqe lus npaj ncaj qha los ntawm thawj cov ntaub ntawv, nkag mus rau cov khoom zauv, hom thiab pab pawg ntawm cov ntaub ntawv nyob rau hauv tag nrho cov khw nyob ib leeg. Tag nrho cov kev tshwm sim ntawm lub accrual yog lossi soj ntsuam tiv thaiv cov ntsiab ntawm cov khoom cua accounting. Tag nrho tej yam ntuj tso collate nuj nqis rau ib tug neeg nomenclature xov tooj teev nyob rau hauv lub npe ntawm tus warehouse.

Analytical accounting ntawm no embodiment yog tseem xam tau tias yog zwj ceeb. Feem coob ntawm cov lag luam siv cov nyiaj ntsuab hauv paus ntawm accounting reserves, uas muab ib qho warehouse, ua hauj lwm thiab nyiaj txiag. Nrog no txoj kev ntawm cov lus nug tswj yog ua nyob rau hauv zoo, thiab nyiaj yog analytical ris rau txhua tus warehouse cais nyob rau hauv cov ntsiab lus teb ntawm qhov sib txawv pawg ntawm cov ntaub ntawv.

Control ntawm cov correctness ntawm accounting yog ris. Nws systematically cov tshev mis tseeb ntawm cov ntaub ntawv thiab raws sij hawm cov ntaub ntawv. Lub remnants ntawm cov ntaub ntawv tso tawm nyob rau hauv lub duas paub los ntawm tej khoom muag tswj phaib, thiab daim ntawv pov thawj los ntawm lub kos npe rau ntawm lub accountant. Ntau balances nyob rau thaum xaus ntawm lub hlis hloov lwm lub tsev cov ntaub ntawv uas lub luag hauj lwm neeg ua hauj lwm nyob rau hauv lub balances ntawm accounting nqe lus - mus sib tshuav nyiaj li cas hauv phau ntawv.

Analytical accounting cov ntaub ntawv yuav tsum tau tas li xyuas, yog li tsuas yog tom qab xyuas lub residues ua taksirovka tag nrho cov lus nug nyob rau hauv lawv cov nqi. Yog li, lub tau cov ntaub ntawv nyob rau hauv tus nqi ntawm txhua pab pawg neeg ntawm cov cuab tam thiab lub zuag qhia tag nrho lub sij hawm rau tag nrho cov warehouses.

Lub analytical account ntawm khoom kias yog nqa tawm nyob rau hauv register ntawm lawv lub zog: cumulative receipts thiab siv thiab ua hauj lwm capital nqe lus (nyob rau hauv tus nqi cov ntsiab lus). Ntawv qhia uas muaj tag nrho cov depots nyob rau hauv lub ntsiab lus teb ntawm pab pawg thiab sub-cov ntaub ntawv uas tseem ceeb. Thaum lub kawg ntawm lub hlis lawv yog siv nyob rau hauv qhov kev npaj ntawm cov nqe lus ntawm cov pab pawg neeg nyob rau hauv lub warehouse. Cov kev ntseeg tau thiab raug ntawm cov lus nug tswj nqi yog soj ntsuam los ntawm muab piv rau cov kev tshwm sim ntawm txhua pab pawg neeg ntawm cov ntaub ntawv qhia nyob rau hauv rooj plaub tshuav nyiaj li cas register nrog muaj analytical rov qab residues nyob rau hauv cov pab pawg neeg daim ntawv teev.