Kev suav nyiaj rau cov khoom tiav: accounting purposes, method, cost, documentation

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2023-12-17 10:28

Cov khoom tiav yog cov khoom lag luam, nrog rau cov khoom tiav ib nrab, uas tau txais rau hauv lub tsev khaws khoom ntawm ib lub koom haum lossis kev lag luam. Lawv tau ua tiav thiab ua tau raws li qhov yuav tsum tau ua thiab specifications. Tsis tas li ntawd, thaum shipping cov khoom, yuav tsum tau ua ib daim tshev, uas qhia txog cov khoom, lawv tus mob. Qhov no yog tus accounting ntawm cov khoom. Cia wb mus saib qhov txheej txheem no.

yam ntxwv

Cov khoom tiav yuav tsum ua tau raws li qhov yuav tsum tau ua ntawm GOST thiab dhau kev tswj hwm zoo. Nws tseem raug xa mus rau ib lub tsev rau khoom cia. Cov khoom muag tuaj yeem yog hom hauv qab no:

1. tag nrho cov zis. Qhov uas muab los ntawm lub tuam txhab rau ib lub sij hawm.
2. Sib piv. Cov no yog cov khoom tsim yav dhau los ntawm ib lub chaw tshwj xeeb.
3. Incomparable. Cov no yog cov khoom uas tau tsim thawj zaug. Tom qab lawv tau ntim, lawv yuav tsum mus rau lub tsev khaws khoom. Tus neeg ua haujlwm yog lub luag haujlwm rau kev nyab xeeb ntawm cov khoom, uas dais cov khoomlub luag hauj lwm.

Thaum cov khoom lag luam raug xa mus rau lub tsev khaws khoom, tus neeg ua haujlwm yuav tsum sau qhov tseeb no. Qhov no tuaj yeem ua tiav los ntawm kev faib cov khoom rau hauv cov khoom sib txawv. Daim npav thiab daim npav tsis yog daim npav ntawm kev suav nyiaj tuaj yeem siv tau. Cov khoom seem raug tshuaj xyuas tsis tu ncua los ntawm cov khoom muag.

Lub hom phiaj ntawm cov khoom lag luam

Lub hom phiaj tseem ceeb ntawm kev suav nyiaj rau cov khoom lag luam yog xav txog kev tswj hwm tus account cov ntaub ntawv hais txog kev xa khoom ntawm cov khoom lag luam mus rau ntau lub tuam txhab thiab cov tuam txhab. Koj tseem tuaj yeem qhia lwm tus:

• cuam tshuam thiab ua haujlwm zoo ntawm cov ntaub ntawv rau kev tso tawm cov khoom tiav;
• saib xyuas cov khoom hauv qhov chaw uas lawv khaws cia.

Txoj Kev Ua Haujlwm

Cov khoom uas tau ua tiav tuaj yeem tswj tau ntau txoj hauv kev:

• muab tus nqi tiag tiag ntawm cov khoom tiav;
• ntawm tus nqi luv nqi siv cov ntawv xa nyiaj;
• ntawm cov nqi ncaj qha.

Tus nqi tiag tiag

Yog tias ib lub tuam txhab muaj kev lav phib xaub rau kev tswj cov ntaub ntawv ntawm cov khoom raws li tus nqi, ces kev tswj yuav tsuas yog ua los ntawm kev siv nyiaj tshwj xeeb 43 "Product Accounting".

Thaum ib yam khoom raug xa mus rau lub tsev khaws khoom tsim khoom, qhov kev sib pauv tau raug kaw ua tus debit thiab credit. Qhov no txhais tau tias cov khoom raug coj mus rau hauv tus account.

Tus nqi tsis tiav

Txo kev suav nyiaj nyob ntawm tus nqi ncaj qha. Nws tsis suav nrog kev lag luam thiab cov nqi tsim khoom. Ntawd yog, kev suav nyiaj rau cov khoom lag luam yog tswj cov nqi cuam tshuam nrog kev muag khoom. Lwm qhov kev siv nyiaj tsis suav nrog.

Scheduled accounting

Kev tswj hwm ntawm cov khoom siv los ntsuas cov khoom lag luam.

Txhawm rau npaj cov txheej txheem zoo ntawm kev xav hauv kev hloov pauv ntawm cov khoom, nws yuav tsum ua raws li kev txiav txim siab ntawm tus nqi rau txhua yam khoom.

Txoj kev suav no muaj nyob rau hauv kev qhia txog kev cais nyiaj txiag rau kev tsim cov khoom tiav ntawm tus nqi, uas yuav txawv ntawm tus qauv thiab kev npaj. Deviations yuav tsum coj mus rau hauv tus account nyob rau hauv relation mus rau lub nomenclature. Hauv qhov no, kev derogations tuaj yeem tso cai rau qee pawg ntawm cov khoom.

Yog li ntawd, qhov sib txawv thiab cov nqi npaj pab hauv kev txiav txim siab ntau lawm. Qhov kom zoo dua ntawm txoj kev no yog tias muaj ib qho kev ntsuas tus nqi rau kev npaj nqi. Nws yog qhov tsim nyog los siv qhov kev xaiv no ua ib feem ntawm kev tsim khoom loj, qhov twg muaj ntau yam khoom tiav.

Nyiaj nqeg

Tus nqi no nyob ntawm nws qhov kev pom zoo nrog cov neeg siv khoom, qhov kev muag khoom tau ua tiav. Nws hloov tawm tias nws qhov loj me tuaj yeem cuam tshuam qhov nrawm ntawm kev muag khoom. Tom qab tag nrho, yog tias tus nqi siab, ces teeb meem yuav tshwm sim hauv kev muag khoom. Ntawm no nws yog ib qho tsim nyog los nrhiav kev sib haum xeeb thiab teeb tsa tus nqi uas yuav muaj txiaj ntsig zoo rau txhua tus neeg koom nrog hauv kev sib cog lus. Xws li ib theemkev lag luam yog suav tias yog qhov tseem ceeb heev, txij li thaum tsis muaj kev pom zoo ntawm cov xwm txheej, cov khoom muag tsis tuaj yeem muag, thiab cov tog neeg yuav raug kev puas tsuaj. Cov peev txheej ntawm kev sib cog lus cov khoom lag luam zoo ib yam li cov kev xaiv dhau los.

Requirements

Cov khoom tiav, uas twb tau npaj rau muag, yuav tsum muab tso rau hauv lub tsev rau khoom. Hauv qhov no, tus neeg tswj hwm yuav raug them nyiaj txiag. Yog tias cov khoom muaj cov yam ntxwv loj thiab tsis tuaj yeem xa mus rau lub tsev khaws khoom vim qee qhov xwm txheej, tus neeg siv khoom lees txais lawv. Ua li no, nws yuav siv cov khoom los ntawm qhov chaw tsim khoom.

Cov khoom yuav tsum tau qhia kom raug hauv cov ntaub ntawv thiab muaj cov ntawv xa nyiaj, daim ntawv lees paub. Thaum nws tuaj txog ntawm lub tsev khaws khoom, daim ntawv teev npe pib.

Tag thiab tswj nws nrog tus nqi ntsuas. Hauv kev xyaum, nrog rau hom kev ntsuas no, cov xwm txheej tsis txaus ntseeg yuav tshwm sim uas yuav tsum tau siv ntau txoj hauv kev suav.

Thaum nws tsim nyog los tsim cov nqi rau cov khoom, nws yog ib qho tseem ceeb kom ntseeg tau qhov tseeb piv rau kev suav cov nyiaj siv los ntawm lub koom haum tsim khoom. Nws hloov tawm tias ntau pawg khoom lag luam nrog tus nqi tiag tiag yuav tsum muaj kev kwv yees kwv yees zoo sib xws.

Yuav tsum ua li no txhawm rau txhawm rau faib txoj haujlwm sib txawv.

Yog tias tus nqi cuam tshuam ntawm qhov sib txawv thiab tus nqi npaj tau cuam tshuam rau txoj haujlwm, ces tus nqi muag khoom yuav tsum tsis txhob raug coj los uaaccounting. Cov kev ua zoo li no yuav tsis raug tag nrho, vim tias qhov piv ntawm tus nqi ntawm cov khoom muag qee zaum tsis sib haum rau nws cov nqi. Nws hloov tawm tias cov khoom lag luam muaj qhov ntsuas nyiaj tib yam, thiab cov nyiaj siv los ntawm nws cov khoom siv yuav txawv.

Nyiaj rau raw khoom

Cov khoom siv raw ntawm cov khoom tiav yog tsim nyog rau kev tsim cov khoom lag luam. Nws yuav tsum raug kuaj xyuas nrog kev pab ntawm kev tswj hwm thev naus laus zis ua ntej nws tso cai rau kev siv ntxiv. Tab sis qee lub koom haum nws tus kheej yuav tsum yuav cov ntaub ntawv raw los ntawm tus neeg cog lus. Tsis tas li, cov neeg ua haujlwm ntsuas cov khoom raws li tus nqi nruab nrab.

Tus thawj tswj hwm ntau lawm feem ntau yog lub luag haujlwm rau kev nyab xeeb ntawm cov khoom tiav, nrog rau kev siv cov khoom siv raw. Ib daim ntawv cog lus yuav tsum tau xaus nrog cov neeg uas muaj kev lav ris khoom. Cov khoom tiav tuaj yeem xa mus rau cafes, buffet, canteens rau lawv qhov muag tom qab. Yuav kom xa tau cov khoom, tus accountant yuav tsum kos ib daim ntawv tshwj xeeb. Nws yuav tsum tau npaj nyob rau hauv duplicate. Txhua daim ntawv yuav tsum raug suav nrog. Nws yog nyob rau hauv nws hais tias cov khoom yuav raug kaw nyob rau hauv lub magazine. Ib tug pej xeem uas them nyiaj rau cov khoom yuav tsum tau kos npe rau nws. Ntxiv mus, daim ntawv tshaj tawm yog kos npe los ntawm lub taub hau. Tsuas yog tom qab qhov kev txiav txim no tuaj yeem raug xa tawm cov khoom lag luam.

Cov ntaub ntawv

Hauv cov ntaub ntawv rau cov khoom, phau ntawv tus nqi thiab tus nqi muag yuav tsum tau qhia. Qhov tseem ceeb yog nws yuav tsum yogmuab rau txhua yam khoom. Cov khoom uas tsis muaj sij hawm muag rov qab los rau cov khoom tiav. Qhov no feem ntau tshwm sim thaum kawg ntawm hnub ua haujlwm.

Thaum cov txheej txheem ntawm kev faib khoom tsis sib cais los ntawm theem tsim khoom, tom qab ntawd qhov no, cov ntaub ntawv tshaj tawm tsis tau muab tawm. Tsuas yog ib lub cav khaws cia los tswj cov theem no. Nws tam sim sau npe tag nrho cov khoom uas tau hloov los ntawm kev tsim khoom. Kev muag khoom feem ntau yog ua los ntawm kev faib khoom thiab nyiaj ntsuab.

Accounting automation

Ua ntej muaj kev tso nyiaj tsis siv neeg thiab tso tawm cov khoom tiav, kev tshuaj xyuas yog ua tiav. Ua tsaug rau qhov no, koj tuaj yeem hloov pauv rau kev saib xyuas ntawm tus accounting account. Nws tseem yog ib qho tsim nyog los txiav txim siab txog qhov automation. Tom qab ntawd, nws yuav paub meej tias cov ntaub ntawv ntau npaum li cas tuaj yeem ua tiav. Koj yuav tsum tau txiav txim siab ntawm qhov kev txiav txim txav mus rau lub computer. Cov txheej txheem ntawm kev ua cov ntaub ntawv tseem ceeb heev, tshwj xeeb tshaj yog thaum nws los txog rau lub lag luam loj. Feem ntau, xws li kev tsim khoom muaj cov neeg ua haujlwm loj ntawm tus accountants. Nws tuaj yeem suav nrog kaum tsib tus neeg ua haujlwm uas nws lub luag haujlwm suav nrog kev saib xyuas cov ntaub ntawv raug cai thiab lawv ua tiav. Tab sis nws yog ib qho tsim nyog los ua qhov kev hloov pauv ntawm automation ntawm workflow maj mam. Yog tias koj pib ua tag nrho cov ntaub ntawv ib zaug, cov txheej txheem yuav nres thiab yuav tsis muaj txiaj ntsig. Ua ntej tshaj plaws, txoj haujlwm no suav nrog kev suav nyiaj rau cov khoom lag luam nrog kev tsim ntau yam tshwj xeeb rau cov khoom.

Tus nqi ntawm cov khoom

Thaum kev suav nyiaj yog qhov tseem ceeb ntawm kev npaj thiabtxiav txim siab qhov kev thov rau cov khoom siv raw. Thaum xam, nws yog ib qhov tsim nyog yuav tau coj mus rau hauv tus account tsis tsuas yog ntuj ntsuas, tab sis kuj tus nqi sawv daws yuav. Nws yog ib qho tseem ceeb heev los tswj kev tsim khoom raws li txhua qhov kev xav tau, vim tias qhov kev lees paub ntawm qhov tsis raug tuaj yeem cuam tshuam rau cov txiaj ntsig ntawm kev ua haujlwm. Cov khoom tiav uas muaj cov npoo yuav tsum raug kuaj xyuas. Tus nqi tag nrho yog teev raws li cov ntaub ntawv raws li cov khoom muag. Qhov loj ntawm qhov luv nqi tuaj yeem txiav txim siab los ntawm qhov piv ntawm tus nqi lossis kos npe ntawm cov khoom hauv qhov sib npaug, uas yuav tshwm sim thaum pib ntawm lub hli. Kev txheeb xyuas nyiaj txiag yuav tsum nthuav qhia txhua qhov ntsuas, nrog rau tus nqi sib txawv, ntawm cov khoom xa tuaj lossis tseem nyob ntawm lub tuam txhab.

Cov khoom lag luam

Cov khoom lag luam tau ua tiav tom qab lub koom haum cov khoom tiav dhau los ntawm txhua theem ntawm kev txheeb xyuas cov txheej txheem. Tsuas yog tom qab cov txheej txheem no yog suav cov khoom uas muaj nyob rau hauv Tshuag los yog lwj. Nws tseem xyuas qhov tseeb thiab kev ntseeg siab ntawm cov ntaub ntawv ntawm cov khoom uas tau xa tuaj. Nws hloov tawm tias lub luag haujlwm tseem ceeb ntawm hom kev suav nyiaj no yog txhawm rau txheeb xyuas qhov tseeb ntawm cov ntaub ntawv. Ntawd yog, qhov ntau thiab qhov xwm txheej ntawm cov khoom yuav tsum tau xav txog hauv cov ntaub ntawv. Qhov tseem ceeb yog tias yuav tsum tsis txhob muaj qhov sib txawv. Dab tsi yog qhia hauv cov ntaub ntawv yuav tsum muaj nyob rau hauv lub warehouse. Yog tias muaj qhov ua yuam kev thiab tsis raug, koj yuav tsum ua qhov kev suav dua.

xaj thiab sijhawm

Cov khoom xa tuaj tau ua ib zaug lossis ob zaug hauv ib xyoos, thiab tseem tuaj yeem ua raws li qhov kev thov ntawmlub taub hau ntawm ib lub tuam txhab tshwj xeeb.

Ib qho haujlwm tshwj xeeb raug xaiv rau lub hom phiaj no. Nws feem ntau muaj xws li: accounting neeg ua hauj lwm, engineers, economists. Yog hais tias ib tug ntawm cov neeg koom nyob rau hauv xws li ib tug tshwm sim tsis tuaj, ces cov accounting tshwm sim yuav invalidated.

Ua ntej pib daim tshev, cov ntaub ntawv raug kawm, thiab thaum lub sijhawm tswj hwm, ib daim ntawv tshaj tawm raug kos raws li cov ntaub ntawv tau txais. Cov ntaub ntawv yuav tsum sib phim. Cov ntaub ntawv tau txais raug kaw hauv cov haujlwm tshwj xeeb. Nyob rau tib lub sijhawm, nws raug txwv tsis pub tawm cov kab dawb paug thaum sau cov ntaub ntawv. Cov ntaub ntawv yuav tsum ua kom tiav. Nws tseem yuav tsum tau kos npe rau ntawm txhua daim ntawv ntawm cov ntaub ntawv. Yog tias tag nrho cov ntaub ntawv yog qhov tseeb thiab tsis muaj kev tsis txaus siab rau cov tswv cuab ntawm cov neeg ua haujlwm tswj hwm, ces daim ntawv txais nyiaj yuav raug xa tawm. Nws qhia cov ntaub ntawv hais tias nyob rau hauv cov ntaub ntawv ntawm dubious ua, cov neeg muaj lub luag hauj lwm nyiaj txiag. Txhawm rau kom paub meej cov khoom lag luam, lawv tuaj yeem ua tau ntau dua. Cov khoom siv xaim tiav uas tig mus rau kev puas tsuaj yog pom tau tias yog cov nqi tsim khoom. Nyob rau hauv rooj plaub uas qhia tawm qhov kev poob tsis ncaj ncees, tus neeg ua txhaum yuav raug txim raws li kev them nyiaj nplua.

Yog li, kev suav nyiaj kom raug rau cov khoom tiav yog ib txoj haujlwm tseem ceeb heev. Cov kev ua no cuam tshuam rau kev ua haujlwm ntawm ib qho kev tsim khoom. Yog li ntawd, nws yog ib qho tsim nyog yuav tsum tau qhia kom meej tag nrho cov ntaub ntawv uas yog tsom xyuas kom ntseeg tau tias cov txheej txheem tsim khoom tsis cuam tshuam. Cov ntaub ntawv tsim nyog yuav tsum muaj kev kawm tshwj xeeb.

Cov ntaub ntawv no yuav pab koj nkag siab thiabto taub dab tsi accounting rau cov khoom yog dab tsi thiab dab tsi ib theem zuj zus ntawm kev ua yog siv nyob rau hauv kev siv ntawm kev tswj cov khoom. Qee lub sij hawm nws tuaj yeem nyuaj rau kev nkag siab ntau yam lus thiab cov rooj sib txoos. Yog li ntawd, hauv tsab xov xwm no, cov ntsiab cai tseem ceeb tau txiav txim siab nrog kev pab ntawm cov khoom twg raug kuaj xyuas. Raws li kev suav nyiaj rau lawv tus mob thiab saib xyuas kev nyab xeeb hauv lub tsev khaws khoom ntawm cov khoom tiav ntawm lub tuam txhab.