Nau'in na kasuwanci ma'amaloli a lissafin kudi da kuma tasiri a kan balance sheet

A ECU naúrar na lissafi ne a kasuwanci ma'amala. Yana da wani takamaiman taron da cewa yana sa wani canji a cikin abun da ke ciki na dukiya da kuma kafofin na da samuwar. More cikakken bayani game da abin da iri kasuwanci ma'amaloli a cikin lissafin kudi records wanzu da kuma 'yancinsu na gudanar da wani, a kan karanta.

canje-canje

Domin yadda ya kamata gudanar da wani management, yana da muhimmanci a yi bayani a kan tattalin arziki jamiái, su tsari, location, kafofin samuwar da kuma kwatance na amfani. Duk wadannan bayanai, an rubuta su a cikin balance sheet. Yana gina a kan dual kungiyar na abubuwa: kungiyar dukiya (dukiya) da kuma kafofin na da samuwar (wajibobi). Duk wadannan abubuwa suna nuna a cikin ma'auni a tsabar kudi.

biyu shigarwa

All iri kasuwanci ma'amaloli a cikin lissafin kudi records suna yin canje-canje a cikin abun da ke ciki na dukiya da wajibobi. A lokacin da wannan ne yake aikata da biyu shigarwa a cikin balance sheet: zare kudi da kuma bashi. Waɗannan ƙungiyõyi biyu ne daban-daban asusun. Bayani da ke rubuce a shekara-shekara domin. A karkashin kowane kammala ma'amala dole ne shirin gaskiya shaida.

Conventionally, kowane aiki ne zuwa kashi biyu, saukarwa: tabbatar da dalilin da daidai asusun (zance) da kuma tunani a cikin balance hannun jari (wayoyi). A karshe rubuce a cikin aiki log ko tunawa domin. Don sauƙaƙe wannan tsari, kowane labarin halin kaka sanya lamba, wanda ya bayyana a cikin wayoyi. Wadannan dakunan kenan da kuma dace da sunan balance sheet abubuwa. Domin a daidai tunani na aiki yana da muhimmanci a fahimci cewa kowane ma'amala bayyana a cikin biyu ko fiye da asusun, amma a cikin wannan adadin.

iri

Tattalin arziki da aikin ne kawai zai shafi kadara (A), kawai m (P), ko kuma kawai da dukiya da kuma samu kudi kafofin. Tasiri musamman ma'amala za a iya nuna a kan ma'auni a cikin irin wannan hanyar:

A + = Capital kashe kudi Bashin + + alkawura.

Dangane da canje-canje a cikin dukiya da kuma wajibobi zai ware wadannan iri kasuwanci ma'amaloli a cikin lissafin kudi records:

• canjãwa kawai kadara.
• canza kawai wajibobi.
• Sheet karuwa da ma'auni na kiyayewa.
• rage a cikin dukiya da wajibobi daga balance tsare.

A rarrabuwa na ma'amaloli iya conventionally bayar a cikin nau'i na lissafai:

A "+" da "-";
N "+" P "-";
A "+" P "+".
A "-" P "-".

Bari mu auna su a mafi daki-daki.

A farko da irin yadda ake gudanar

Da ma'auni na sha'anin bukatar daidai da aiki na kwarara daga kudaden a tsabar kudi daga wani banki domin biya. Ga biyu articles shafi kadara. A daidai wannan adadin rage labarin "Yanzu Account", kuma Ya ƙãra "kashiya". Balance takardar total bai canza ba. Yana kuma iya sun hada da:

• bayarwa yana nufin daga mabartan.
• tausayin tsabar kudi maida daga cikin sauran.
• rarraba kayan a samar.
• da kayayyakin ake sufuri, da sauransu. d.

Business ma'amaloli musanyãwa ga abun da ke ciki na farko irin dukiya ba da shafi da ma'auni na total. Su za a iya rubuta a cikin irin wannan lissafi:

A + X - n = X, a cikinsa X - adadin da ma'amala.

Wadannan ayyukan yi rawa wajen tattalin arziki da aiki. Duk wani masana'antu tsari ne batun samuwar kudi da kuma aiki da kanta. Duk wadannan abubuwa suna a cikin kadara.

Nau'i na biyu na ayyukan

Da ma'auni na sha'anin bukatar daidai da aiki zuwa sãka bashinta kaya a kudi na banki bashi a cikin adadin miliyan 20 rubles.

m biyu articles tattauna a nan. Bashin da bankin kungiyar ƙaruwa da bashi ga masu kaya rage. Balance takardar total zauna canzawa. haraji za a iya dangana ga wannan aiki, da shugabanci na riba da ajiye asusu, rubuta kashe wani ɓangare na nan gaba da samun kudin shiga da kuma kudaden shiga don haka. d.

Wadannan iri kasuwanci ma'amaloli a cikin lissafin kudi records shafi kawai kafofin na dukiya. Su za a iya rubuta a cikin irin wannan lissafi:

A = P + X - X.

The uku irin yadda ake gudanar

Don irin wannan ya hada da ayyukan da ya canjãwa lokaci guda aiki da kuma m balance. Lokacin da wannan daidaito da aka samu a tsakanin su. Alal misali, da ya kwarara daga rance biya albashi, OS samu a matsayin taimako ga izini babban birnin kasar, da kuma sauransu. D. Kadarorin da wajibobi na da balance sheet canje-canje ta hanyar wannan adadin. Irin yadda ake gudanar da za a iya rubuta a matsayin lissafi:

A + X = C + H.

A karo na hudu irin aiki

Da ma'auni na sha'anin bukatar daidai da aiki na aro biya a cikin adadin miliyan 2 rubles. A sakamakon akwai raguwa yana nufin a "Yanzu lissafi" da kuma rage "gajeren lokaci Loans". Dukiya da wajibobi da balance sheet an rage ta wannan adadin, haka kuma rage kudin balance:

A - X = R - H.

Mun la'akari daki-daki, yadda za a gani a-hannu iri daban-daban na harkokin kasuwanci.

Misalan aiki yadda ake gudanar da

A tsabar kudi daga asusun samu kudi a cikin adadin 150 dubu. Rub. A sakamakon wannan aiki, rage sikẽlin na banki lissafi (KT51) kuma qara da ma'auni na tsabar kudi littãfi (DT50). Accounting shigarwar a kan harkokin kasuwanci: DT50 KT51 - 150 dubu rubles ..

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	40
tsabar kudi littãfi	17	haraji bashi	10
yanzu lissafi	150	Bashi da Hakkin	36
asusun receivable	19	bashin bankuna	4
TOTAL	240	TOTAL	240

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	40
tsabar kudi littãfi	167	haraji bashi	10
yanzu lissafi	0	Bashi da Hakkin	36
asusun receivable	19	bashin bankuna	4
TOTAL	240	TOTAL	240

Misalai na m ayyukan

Sirri samun kudin shiga da haraji da azãbarMu daga albashi a cikin adadin 20 dubu. Rub. Wannan kasuwanci aiki take kaiwa zuwa wani raguwa na indebtedness zuwa ma'aikata (KT68). A lokaci guda ya karu bashi da kasafin kudin (DT70). Wayoyi: DT70 KT68 - 20 dubu rubles ..

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	40
tsabar kudi littãfi	17	haraji bashi	10
yanzu lissafi	150	Bashi da Hakkin	36
asusun receivable	19	bashin bankuna	4
TOTAL	240	TOTAL	240

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	40
tsabar kudi littãfi	167	haraji bashi	30
yanzu lissafi	0	Bashi da Hakkin	16
asusun receivable	19	bashin bankuna	4
TOTAL	240	TOTAL	240

Misalai na aiki-m ayyukan

The uku type. A sito samu kayan daga mai sayarwa a cikin adadin 320 dubu. Rub. domin unpaid takardar kudi. The aiki na da wani tasiri a kan dukiya da wajibobi:

• kara kayan a stock: KT10 320 dubu rubles ..
• ƙauyuka da kaya da kwangila: KT60 320 dubu rubles ..

Wayoyi: DT10 KT60 - 320 dubu rubles ..

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	40
tsabar kudi littãfi	17	haraji bashi	10
yanzu lissafi	150	Bashi da Hakkin	36
asusun receivable	19	bashin bankuna	4
TOTAL	240	TOTAL	240

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	334	Lissafi da bashi	360
tsabar kudi littãfi	167	haraji bashi	30
yanzu lissafi	0	Bashi da Hakkin	16
asusun receivable	19	bashin bankuna	4
TOTAL	560	TOTAL	560

A karo na hudu irin. Organization lãdarsa zuwa da maroki a cikin adadin dubu 500. Rub. The aiki na da wani tasiri a kan dukiya da wajibobi:

• ƙauyuka da kaya da kwangila: DT60 -500 dubu rubles ..
• rage adadin tsabar kudi a cikin banki account: DT51 -500 dubu rubles ..

Wayoyi: DT60 KT51 - 500 dubu rubles ..

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	540
tsabar kudi littãfi	17	haraji bashi	10
yanzu lissafi	650	Bashi da Hakkin	36
asusun receivable	19	bashin bankuna	4
TOTAL	740	TOTAL	740

A ma'auni na ma'amala gabatar a cikin wadannan tebur.

kadara	Dubu. goga.	alhaki	Dubu. goga.
tsarin aiki	40	Criminal	150
kayan	14	Lissafi da bashi	40
tsabar kudi littãfi	17	haraji bashi	10
yanzu lissafi	150	Bashi da Hakkin	36
asusun receivable	19	bashin bankuna	4
TOTAL	240	TOTAL	240

A duk wadannan lokuta, da canje-canje na daidaita yankin. Balance takardar total aka gyara ta hanyar wannan adadin.

Muhimmancin balance

Yana da muhimmanci a bi da dukan bukatun da aka jera a cikin balance sheet. Ya fili nuna kudi yanayin da kungiyar, ya nuna wanda ya kashe kamar yadda suke sanya da rance an kulla. Bayan nazarin da sikẽli da dama lokuta, yana yiwuwa su yi tunanin da muhimmancin da kungiyar da kuma ƙayyade ko albarkatun ana amfani da nagarta sosai. A gaban da-harhada rahoton damar manajan yi tunani game da duk sakamakon da kungiyar, A sane ci gaba da gidan, bincika ciki reserves.

Kamar yadda lissafin kudi daftarin aiki, da sikeli ƙunshi muhimmanci bayanai. Kungiyar ne da lissafi ga hukumar da ke jikin na haraji gwamnati, statistics, bashi cibiyoyin. Bisa ga bayanin da a cikin balance sheet da sauran rahoto siffofin da aka lasafta net riba, saita darajar haraji, m gudunmawar da biya.

Balance a gudanar da bincike ne a takaice daga cikin madaidaici, din data a kan wani dukiyar matsayi, tattalin arziki aiki, statics kuma muhimmancin mutum gonaki. Ba tare da cikakken bincike da kuma nazarin wadannan rahotanni ne kusan ba zai yiwu a yi aiki daga tasiri hanyoyi na ci gaba da kuma dawo da na tattalin arziki a general da musamman kungiyar musamman.