Hluavtaws account

Qhov nqi koj tshuav nyob ua ib ke xws li ib tug tshaj plaws li hluavtaws accounting. Yuav ua li cas yog nws essence?

Los ntawm cov khoom cua nyiaj no yog cov uas muaj kev cuam tshuam tsuas yog tus generic ntsuas rau tag nrho cov nyiaj txiag units. Lub account nyob rau hauv lub system ntawm nyiaj hu ua "hluavtaws accounting." Tag nrho cov ntaub ntawv no tsuas yog qhov monetary qhia.

Los ntawm analytical accounts no yog cov uas qhib rau cov kev loj hlob ntawm cov khoom cua nyiaj thiab txuam nrog ntawm tej ntaub ntawv. Tej ntaub ntawv nyob rau hauv no system ntawm nyiaj hu ua "analytical". Nyob rau hauv no system, lub suav yog nqa tawm ob leeg nyob rau hauv cov nqe lus ntawm tus nqi, raws li zoo raws li nyob rau hauv ua hauj lwm thiab tej yam ntuj tso gauges. Ntaubntawv povthawj siv ntawm ua lag ua luam muas tsuas yog nyob rau lub hauv paus ntawm thawj cov ntaub ntawv. Paub meej ntawm no xam yog lub hauv paus rau lub specification ntawm cov ntaub ntawv nyob rau hauv uas mus pib ib tug hluavtaws accounting. Lub tsub zuj zuj ntawm cov ntaub ntawv yog nqa nyob rau hauv cov ntawv teev lus accounting (cov ntaub ntawv, tsau cuab tam, tshuav nuj tshuav nqi, tshuav luag nqi) nyob rau hauv lub Gazette (them nqi, kev sib hais haum, cov ntaub ntawv, qhov nyiaj) nyob rau hauv lub Ledger. Tag nrho cov ntaub ntawv yog grouped, accumulates, thiab cov kev tshwm sim tau yog thaws rov los nyob rau hauv qhov kev txiav txim-cov ntsiab lus txhua hnub mashinogrammah, general Ledger, tsim nyog rau tus cwj pwm ntawm cov khoom cua account.

Lub tso tawm kom pom cov nyiaj ntsuab flow analytical accounts kom cov ntaub ntawv nyob rau hauv tus nqi thiab ntim cov nqe lus. Nyob rau tib lub account, uas qhia lub zog ntawm lub qhov chaw ntawm txhua economic cov kev pab, accounting yog ua tau tsuas yog nyob rau hauv monetary cov ntsiab lus uas.

Analytic thiab hluavtaws accounting zoo txuas. Yog li, tus nqi ntawm lub thawj zaug thiab zaum kawg tshuav nyiaj li cas, daim debit thiab credit turnovers ntawm tej analytical accounts yog sib npaug zos rau cov sum ntawm thawj zaug thiab zaum kawg tshuav nyiaj li cas, daim debit thiab credit turnovers ntawm tej hluavtaws account.

Tsis ua analytical accounting rau cov nyiaj. Ob peb txoj hluavtaws nyiaj tsis intermediate pawg neeg txuas ncaj nraim nrog cov analytic. Qhov no system ntawm kev tsim kho accounting yog tsis ib txwm tau mus tau qhov yuav tsum tau kawm vim hais tias cov hluavtaws accounts, muaj cov neeg uas muaj xws li ib tug tag nrho pawg ntawm analytical accounts.

Cov ntau yam ntawm cov ntaub ntawv yuav tsum tau rau accounting, yog ib lub tseem ceeb tshaj plaws yog cov ntaub ntawv nyob rau hauv qhov chaw ruaj cuab tam. Feem ntau daim ntawv ntawm xov xwm ntaub ntawv hais txog lawv yog cov lus nug cards. Khoom cua thiab analytical accounting ntawm tsau cov cuab tam yog ua los ntawm ib tug neeg lub luag hauj lwm rau lawv muaj kev ruaj ntseg nyob rau hauv cov qhov chaw ntawm (cov ntaub ntawv thiab lub luag hauj lwm tus neeg).

Analytical accounting nyob rau hauv qhauj nqa tawm los ntawm txawv cov lus nug khoom. Lub ntsej muag ntawm cov lus nug card qhia: xov tooj; xyoo uas siv los tsim kho ntawm lub chaw; tooj thiab hnub tim uas ua los ntawm kev txais; qhov chaw; tus thawj them nqi; tus nqi thiab kev luv nqi; ntaub ntawv nyob rau hauv internal xaav; yog vim li cas rau pov tseg. Nyob rau hauv rov qab sab qhia kom paub meej txog cov nqi thiab cov hnub tim uas kawm tiav, retrofit, Modernization, reconstruction, kho kev ua hauj lwm, ib tug nyuag lus piav qhia txog tus kwv.

Cov lus nug cards yog feem ntau siv rau cov pab pawg sau npe tib hom khoom uas muaj tib lub yam ntxwv, tus nqi, lub hom phiaj, thiab tuaj mus rau hauv lub lag luam nyob rau tib lub sij hawm.

Synthetic account nyob rau hauv tus account 01 yog ua, uas yog hu ua "khoom". Nws yog tsim los muaj kev cuam tshuam cov sau ua ib pawg ntaub ntawv. Nyob rau qhov no account qhia cov lus qhia txog tag nrho cov khoom uas yog nyob rau hauv lub lag luam, leasing, Tshuag, khoom vaj khoom tsev tswj, mus kev txuag. Nyob rau hauv tas li ntawd, cov hluavtaws account cov ntaub ntawv muab nws khaws cia rau cov no:

- 02 "luv nqi".

- 08 "nqis peev uas nyob rau hauv uas tsis yog-tam sim no cov cuab tam".

Nyob rau hauv lub debit account 01 muaj kev cuam tshuam qhov nqi koj tshuav ntawm lub nyiaj tshuav daim ntawv hnub thiab lub purchase ntawm tsau cuab tam. Lawv pov tseg ntawm tus nqi yog rho.