Basic accounting nkag

Raws li koj paub, tag nrho cov nyiaj txiag yog raws li nyob rau hauv lub postings. Txawm tias muaj tseeb tias thaum xub thawj siab ib muag rau nkawd yuav tsum xo ib yam dab tsi txaus ntshai, ua tau ris nkag - yog nws cia li ib tug rog xav txog ntawm nyiaj txiag hauj lwm accounting. Koj muaj muas lub raw khoom, them rov qab cov nyiaj txais, los yog muaj lub neeg muab kev pab? Tag nrho cov no yuav tsum tau reflected nyob rau hauv cov nyiaj. Txawm lub feem ntau me lag luam yuav tsum tau tsau mus rau qhov kawg ntawv piav txog lub xeev ntawm affairs ntawm lub tuam txhab, qhov nqi koj tshuav sheet, yuav tau muab tso ua ke. Nyob rau tib lub sij hawm rau ntau haiv neeg ntawm nyiaj txiag hauj lwm, uas yog muab kev koom tes rau lub tuam txhab muaj peev xwm yuav muab faib ua plaub pawg thiab los ntawm analogy muaj cov ntaub ntawv. Koj cia li yuav tsum to taub lub logic ntawm cov plaub pawg, tsa daim ntaub thaiv ntawm secrecy tshaj lub accounting ua hauj lwm.

Cov thawj pab pawg neeg yog raug xa mus rau raws li khoom vaj khoom tsev restructuring. Cuab tam - tias yog dab tsi lub tuam txhab yus tus kheej, xws li nyiaj ntsuab los yog raug cov khoom. Thaum lub sij hawm ntawd, thaum koj siv koj cov nyiaj mus yuav khoom, koj cia li paub restructuring. Tag nrho cov raug thaiv ntawm cov pab pawg neeg yog muaj raws li ib daim debit active account, uas koj ua kom (nyob rau hauv qhov nqi koj tshuav ntawm lub cuab tam yog ib txwm coj mus rau hauv tus account nyob rau hauv daim debit) thiab credit nyiaj uas koj txo. Nyob rau hauv peb tus yam ntxwv, yuav tsum rho rau ib tug account, uas yuav siv sij hawm mus rau hauv tus account nyiaj ntsuab.

Accounting nkag ntawm lub thib ob pab pawg neeg no zoo sib xws nyob rau hauv txoj ntsiab cai rau lub yav tas los sib tham. Tsuas yog nyob rau hauv cov ntaub ntawv no peb yuav tsis soj ntsuam nrog lub cuab tam thiab liabilities nrog. Rau liabilities kuj muaj xws li lub tuam txhab nuj nqis, zoo li raws li nws cov peev, uas yuav muab txhais li kev faib ua feem ntawm shareholders nyob rau hauv daim ntawv ntawm cov kev nqis peev uas thiab profits. Restructuring ntawm liabilities zaum yuav tshwm sim thaum koj sim haum lub sij hawm ntawm cov nyiaj txais them rov qab, thiab yog li ntawd, nws yog kis los ntawm luv luv-term nqi mus rau hauv ntev-lub sij hawm cov nuj nqis. Nyob rau hauv cov ntaub ntawv no yog tsim nyog yuav tau qiv ntev-lub sij hawm cov nuj nqis (liabilities nyob rau hauv qhov nqi koj tshuav ntawv yog npaum li cas mus rau hauv tus account nyob rau hauv credit), thiab raws li, rau daim debit lub luv luv-lub sij hawm.

Qhov thib peb pab pawg neeg, tsis zoo li tus piv txwv los sib tham saum toj no, combines accounting nkag uas nyob qib qub lub cuab tam nrog liabilities. Nyob rau hauv cov ntaub ntawv no muaj ib qho kev nce thiab qhov sib ntxiv ntawm ob leeg. Zoo nkauj yooj yim piv txwv yog tam sim no noj cov nyiaj borrowed. Nyob rau hauv cov ntaub ntawv no, nyob rau hauv nws tus account, muaj ntxiv txhais tau tias, i.e. active account yog debited, tab sis nyob rau tib lub sij hawm loj hlob thiab cov nuj nqis koj tiv rau tshuav nuj tshuav nqi ntawm lub enterprise thiab, yog li ntawd, cov uas tsim nyog lav account yog rho. Nyob rau ib tug zoo xws li cov ntsiab cai no tshwm sim cov ntaub ntawv ntawm cov nyiaj khwv tau, tsuas yog nyiaj txais nyob rau hauv cov ntaub ntawv no capital.

Thaum kawg, tus plaub pab pawg neeg no muaj xws li tus raug xov hluavtaws rau cov nyiaj txiag, ua rau ib tug txo nyob rau hauv ob qho tib si nyiaj thiab liabilities. Raws li tej zaum koj yuav twv, xws li postings xws li them nuj nqi thiab nqi accounting. Nyob rau hauv thawj cov ntaub ntawv, peb yuav rov nyiaj rau tus account, muaj ntaub ntawv nyob rau hauv cov nyiaj, ib txhij debiting lub account, noj mus rau hauv tus account peb cov nuj nqis. Nyob rau hauv cov ntaub ntawv ntawm cov nqi, peb yuav tsum tau daim debit tshwj xeeb account, uas qhia cov nqi ntawm ntau lawm. Nws yuav ces yuav siv rau lub xam ntawm profit.

Kawm tag nrho cov nyiaj txiag nkag los sib tham saum toj no, koj yuav tau yooj yim to taub zoo yam koj accountant lub lag luam. Qhov loj tshaj plaws - tsis txhob hnov qab cov kev cai hais tias yog tias ib yam dab tsi yog debited, ces ib yam dab tsi yuav tsum yog tib tus nqi rho. Nco ntsoov tias tseem hais tias txoj kev loj hlob ntawm cov cuab tam yog ib txwm reflected debit, thiab cov kev loj hlob ntawm liabilities - feem, lub credit. Coj tsuas los ntawm xws li dag paub, koj yuav tau yooj yim next lub ntsiab accounting cov ntaub ntawv, thiab yog li ntawd, yuav tau paub txog dab tsi tshwm sim nyob rau hauv lub tuam txhab, uas yog tseem ceeb heev rau kev tswj kev txiav txim siab.