Alphabet akawu: cewa batu na lissafin kudi ne

Accounting - wannan shi ne daya daga cikin babban aka gyara na kasuwanci ko samar, kamar yadda wannan ne da za'ayi rajista na iri daban-daban na harkokin kasuwanci. Wannan irin sa-hannun bayanai kuma ake kira "kudi". A wannan yanayin, batun lissafin kudi ne m aiki na wata kungiya ko wani mutum dan kasuwa ne kawai a monetary sharuddan.

asali Concepts

Ka yi la'akari da abin da suke abu da kuma manufar lissafin kudi. Babban dalilin yin irin wannan rajista - m gani na jihar da sha'anin (kungiyar, kamfanin, da dai sauransu) a cikin kudi da kuma dukiya matakin. Wannan irin rahoton da ake bukata domin cikin gida da amfani da (manajoji da kuma sauran masu amfani), kamar yadda ya ake bukata zuwa fayil din da duba ma'aikatan na Tax kwamitin. Accounting records za a iya amfani da a matsayin shaida, yana mai gaskatãwa ga riba daga cikin sha'anin, samar da masu zuba jari, bashi da sauransu.

A wani cikakken lissafin kudi abu definition ne to da tattalin arziki (x / c) a tare da kafofin na samuwar, kazalika da kewaye aka gyara irin sakamakon da kungiyar ko kasuwanci.

Bari mu ba da wani kwafi na sama Concepts:

• iyali articles - shi ke dukiya mallakar kungiyar (kamfanin).
• kafofin na x / s - wannan shi ne bigiren da fitowan na dukiya (da bashin bankuna, da ãdalci, da dai sauransu).

Accounting Principles

Ganin cewa batu na lissafin kudi ne da aikin da sha'anin (kungiyar, kamfanin, da dai sauransu), za a iya gano ka'idojin ko halaye da cewa bambanta da irin wannan data gizo daga wasu. Wadannan matsalolin sun hada da wadannan abubuwa:

• Accounting ne tsananin kayyade ta da bukatun kayyade a cikin dacewa takardun zuwa ga dokokin na Rasha Federation (Tax Code).
• kawai monetary Manuniya an yi amfani da rikodin bayanai;
• Wannan irin rajista bayanai kamata a da za'ayi ci gaba, da kuma kai shi dole ne m, cewa shi ne, akwai an rubuta duk canje-canje a cikin ayyukan tattalin arziki da kudi ayyukan;
• tare da accountancy amfani da hanyoyi na sarrafa bayanai, musamman a irin wannan gizo.

lissafin kudi da hanyoyin

Kahu a kan gaskiyar cewa abu ne a gaban lissafin kudi da kuma kasuwanci ayyukan na kungiyar canji, kawai latched a monetary sharuddan (kamar yadda aka ambata a sama) na iya zama rajista hanyoyin (data aiki na nufin) ya kasu kashi da wadannan iri:

1. Takardun - a dogara kimanta na tattalin arziki da aiki. A lokaci guda zana har da wani da aka rubuta takardar shaidar, wanda, bi da bi, suna kasu farko (da za a kammala a lokacin da duk wani tsari da kuma tabbatar da wannan hujja) da kuma a hade (amfani da su takaita bayani game da baya sallami takardun, shi yana iya zama mujallu, rajista, rahotanni da da dai sauransu).
2. Kaya - tabbaci na gaban da ainihin dukiyar data a cikin rajista bincike don gano kurakurai (idan wani) kuma vetting (da aka gudanar a kalla sau daya a shekara).
3. Balance - hakan na tattalin arzikin da wajen, da ra'ayoyi da kafofin da suka faru a kan lokaci.
4. Biyu shigarwa.
5. Evaluation - translation na jiki Manuniya a monetary sharuddan.
6. Lissafin lokuttan - kirga halin kaka a samar da tsari.
7. Account.
8. Rahoto - yin tafiyar matakai na duk business aiki na tsawon.

A nan mun bayar da farko bayani a kan ka'idar schetovodnogo lokuta, kamar batun da ka'idojin da lissafin kudi, kazalika da manufar. Muna fatan cewa wannan bayani zai zama mai amfani ga masu karatu.