Kev ua cov ntaub ntawv tseem ceeb: kev xav tau, piv txwv. Primary accounting cov ntaub ntawv
Kev ua cov ntaub ntawv tseem ceeb: kev xav tau, piv txwv. Primary accounting cov ntaub ntawv

Video: Kev ua cov ntaub ntawv tseem ceeb: kev xav tau, piv txwv. Primary accounting cov ntaub ntawv

Video: Kev ua cov ntaub ntawv tseem ceeb: kev xav tau, piv txwv. Primary accounting cov ntaub ntawv
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Txoj haujlwm ntawm ib lub tuam txhab muaj feem cuam tshuam nrog kev saib xyuas thiab ua tiav cov ntaub ntawv tseem ceeb. Nws yog qhov tsim nyog rau kev tshaj tawm, suav cov nyiaj them se, txiav txim siab tswj hwm. Hauv tsab xov xwm, peb yuav txiav txim siab seb nws yog dab tsi - cov ntaub ntawv tseem ceeb hauv kev suav nyiaj - thiab nws ua li cas.

ua cov ntaub ntawv tseem ceeb
ua cov ntaub ntawv tseem ceeb

Basic concepts

Cov ntaub ntawv tseem ceeb hauv kev suav nyiaj - yog dab tsi? Nws yog hu ua pov thawj ntawm qhov tseeb ntawm kev lag luam kev lag luam, xav txog ntawm daim ntawv. Tam sim no, ntau cov ntaub ntawv tau muab tso ua ke hauv qhov system "1C". Kev ua tiav ntawm cov ntaub ntawv tseem ceeb suav nrog kev sau npe thiab suav cov ntaub ntawv hais txog kev ua lag luam ua tiav.

Primary accounting yog thawj theem ntawm kev kho cov xwm txheej tshwm sim ntawm lub tuam txhab. Kev lag luam kev lag luam yog kev ua uas ua rau muaj kev hloov pauv hauv lub xeev ntawm cov cuab tam lossis peev ntawm lub koom haum.

Kev ua cov ntaub ntawv tseem ceeb hauv kev suav nyiaj: piv txwv ntawm cov txheej txheem

Raws li txoj cai, hauv kev lag luam raws li lub tswv yim ntawm "ua haujlwm nrogcov ntaub ntawv" txhais tau tias:

  • Tau txais cov ntaub ntawv tseem ceeb.
  • cov ntaub ntawv ua ntej ua ntej.
  • Cov ntaub ntawv.
  • Pom zoo los ntawm kev tswj hwm lossis cov kws tshaj lij tau tso cai los ntawm kev txiav txim ntawm tus thawj coj.
  • Reprocessing thawj cov ntaub ntawv.
  • Ua yam tsim nyog los ua lag luam kev lag luam.
thawj cov ntaub ntawv nyob rau hauv accounting dab tsi yog nws
thawj cov ntaub ntawv nyob rau hauv accounting dab tsi yog nws

Kev faib tawm

Muaj ib zaug thiab sau cov ntaub ntawv tseem ceeb. Kev ua cov ntaub ntawv muaj nyob rau hauv cov ntaub ntawv no muaj ntau yam nta.

Cov ntaub ntawv ib zaug yog npaj los lees paub qhov xwm txheej ib zaug. Raws li, cov txheej txheem rau nws cov txheej txheem yog ho simplified. Cov ntaub ntawv khaws tseg yog siv rau qee lub sijhawm. Raws li txoj cai, nws qhia txog kev ua haujlwm tau ua ob peb zaug. Hauv qhov no, thaum ua cov ntaub ntawv tseem ceeb, cov ntaub ntawv los ntawm nws raug xa mus rau cov npe tshwj xeeb.

Cov ntaub ntawv xav tau

Cov ntaub ntawv tseem ceeb raug kos thaum lub sijhawm ua haujlwm lossis tam sim tom qab ua tiav.

Kev xav txog cov ntaub ntawv yog ua los ntawm cov ntaub ntawv tshwj xeeb. Thaum tsis muaj daim ntawv pom zoo, lub tuam txhab tuaj yeem tsim lawv tus kheej.

bookkeeping accountant
bookkeeping accountant

theem ntawm kev ua thawj cov ntaub ntawv sau nyiaj

Ntawm txhua lub lag luam hauv lub xeev muaj cov neeg ua haujlwm ua haujlwm nrog cov ntaub ntawv tseem ceeb. Tus kws tshaj lij no yuav tsum paubcov kev cai rau kev ua cov ntaub ntawv tseem ceeb, nruj me ntsis raws li cov cai ntawm txoj cai thiab kev ua ntu zus.

Cov theem ntawm kev ua cov ntaub ntawv tseem ceeb yog:

  • Taxi. Nws yog ib qho kev ntsuam xyuas ntawm qhov kev hloov pauv tau tshwm sim hauv daim ntawv, qhia txog cov nyiaj uas cuam tshuam nrog nws qhov kev siv.
  • Pab pawg. Nyob rau theem no, cov ntaub ntawv raug faib raws li cov yam ntxwv.
  • Accounting. Nws xav tias qhov kev xaiv ntawm debit thiab credit.
  • Txhob Cia Siab. Txhawm rau tiv thaiv kev them rov qab ntawm cov ntaub ntawv tseem ceeb, tus accountant muab lub cim "them".

Kev yuam kev hauv cov ntaub ntawv

Lawv tuaj yeem tshwm sim rau ntau yam laj thawj. Qhov tseeb, lawv qhov tsos yog tshwm sim los ntawm tus neeg ua haujlwm tus cwj pwm tsis saib xyuas rau txoj haujlwm nws ua, tsis paub ntawv ntawm tus kws tshaj lij, thiab cov khoom siv tsis raug.

ua cov ntaub ntawv tseem ceeb accounting
ua cov ntaub ntawv tseem ceeb accounting

Kho cov ntaub ntawv tsis txaus siab heev. Txawm li cas los xij, qee zaum, nws tsis tuaj yeem ua yam tsis tau kho qhov yuam kev. Tus accountant yuav tsum kho qhov yuam kev ntawm cov ntaub ntawv tseem ceeb raws li hauv qab no:

  • Cia li nkag qhov tsis raug nrog txoj kab nyias kom pom meej.
  • Sau cov ntaub ntawv kom raug saum kab ntawv hla dhau.
  • Check "Kho ntseeg".
  • Qhia hnub hloov kho.
  • Sign.

Kev siv cov tshuaj kho tsis raug tso cai.

Ua haujlwm nrog cov ntaub ntawv tuaj

Cov txheej txheem ntawm kev ua cov ntaub ntawv xa tuaj suav nrog:

  • Kev txiav txim siab hom ntaub ntawv. Cov ntawv sau nyiaj ib txwm muaj cov ntaub ntawv hais txog kev ua lag luam ua tiav. Piv txwv li, lawv suav nrog daim ntawv xa nyiaj, xaj kom tau txais nyiaj, thiab lwm yam.
  • Kev tshuaj xyuas cov ntsiab lus ntawm tus neeg txais. Cov ntaub ntawv yuav tsum raug xa mus rau ib lub tuam txhab tshwj xeeb lossis nws cov neeg ua haujlwm. Hauv kev xyaum, nws tshwm sim tias cov ntaub ntawv rau kev yuav khoom tshwj xeeb yog muab rau lub tuam txhab, txawm hais tias daim ntawv cog lus nrog tus neeg muag khoom tsis tau xaus.
  • Kuaj kos npe, foob. Cov neeg kos npe rau daim ntawv yuav tsum muaj txoj cai ua li ntawd. Yog tias qhov pom ntawm cov ntaub ntawv tseem ceeb tsis yog nyob rau hauv lub peev xwm ntawm cov neeg ua haujlwm, ces lawv yog invalidated. Raws li kev luam tawm, hauv kev xyaum ua yuam kev feem ntau tshwm sim hauv cov lag luam uas muaj ntau lub foob. Cov ntaub ntawv ntawm daim ntawv luam tawm yuav tsum phim hom ntawv uas nws nyob rau.
  • Kev tshuaj xyuas cov xwm txheej ntawm cov ntaub ntawv. Yog tias pom tias muaj kev puas tsuaj ntawm cov ntaub ntawv lossis tsis muaj cov nplooj ntawv, nws yuav tsum tau kos ib qho kev ua, ib daim qauv uas yuav tsum tau xa mus rau tus neeg sab nrauv.
  • Kev tshuaj xyuas qhov siv tau ntawm qhov xwm txheej tshwm sim hauv daim ntawv. Cov neeg ua haujlwm ntawm lub tuam txhab yuav tsum lees paub cov ntaub ntawv hais txog qhov tseeb ntawm kev sib pauv. Cov ntaub ntawv ntawm kev lees txais cov khoom muaj txiaj ntsig tau lees paub los ntawm tus thawj tswj hwm lub tsev khaws khoom, cov ntsiab lus ntawm daim ntawv cog lus tau lees paub los ntawm tus neeg lag luam. Hauv kev xyaum, muaj cov xwm txheej thaum tus neeg muag khoom tau txais daim ntawv them nqi rau cov khoom uas lub tuam txhab tsis tau txais.
  • Txhim lub sijhawm uas cov ntaub ntawv muaj. Thaum ua cov ntaub ntawv tseem ceeb, nws yog ib qho tseem ceeb tsis txhob sau tib cov ntaub ntawv ob zaug.
  • Txhais nqes nyiaj txiag. Thaum tau txais qhov tseem ceebcov ntaub ntawv, nws yog ib qho tsim nyog los tsim kom muaj lub hom phiaj twg cov khoom xa tuaj yuav raug siv. Lawv tuaj yeem ua raws li cov khoom muaj nqis ruaj khov, cov khoom siv, cov khoom tsis muaj nqis, cov khoom.
  • Txhim daim ntawv teev npe uas cov ntaub ntawv yuav raug xa.
  • Register paper. Nws yog ua tiav tom qab tag nrho cov tshev.
ua cov ntaub ntawv tseem ceeb hauv 1s
ua cov ntaub ntawv tseem ceeb hauv 1s

Ua haujlwm nrog cov ntawv tawm

Kev ua cov ntaub ntawv hom no txawv me ntsis ntawm cov saum toj no.

Ua ntej tshaj plaws, tus neeg ua haujlwm tau tso cai ntawm lub tuam txhab tsim cov qauv ntawm cov ntaub ntawv tawm. Ntawm nws lub hauv paus, ib daim ntawv sau tau raug tsim. Nws raug xa mus rau tus thawj tswj hwm kom pom zoo. Txawm li cas los xij, lwm tus neeg ua haujlwm nrog txoj cai tsim nyog kuj tuaj yeem pom zoo rau daim ntawv sau tseg.

Tom qab ntawv pov thawj, qhov project yog kos raws li cov cai tsim thiab xa mus rau tus neeg txais.

kev npaj ua haujlwm

theem no yog tsim nyog los xyuas kom meej tias tau txais sai, xa thiab ua cov ntaub ntawv. Rau lub koom haum muaj peev xwm ntawm cov ntaub ntawv ncig ntawm lub tuam txhab, cov sijhawm tshwj xeeb raug tsim. Lawv hais tias:

  • Qhov chaw thiab lub sijhawm sau npe ntawm thawj cov ntaub ntawv.
  • Npe thiab txoj haujlwm ntawm tus neeg npaj thiab xa cov ntaub ntawv.
  • Cov nyiaj tau los ntawm kev nyab xeeb.
  • Lub sijhawm thiab qhov chaw khaws cov ntaub ntawv.
tu thiab ua cov ntaub ntawv tseem ceeb
tu thiab ua cov ntaub ntawv tseem ceeb

sau npe

Lawv yuav tsum tau rau npe rau cov ntaub ntawv tseem ceeb. Nyob rau tib lub sijhawm, oncov ntaub ntawv raug cim nrog tus lej nyiaj. Nws yog ib qho tsim nyog los tiv thaiv rov sau npe cov ntaub ntawv.

Cov ntaub ntawv tseem ceeb tuaj yeem khaws cia hauv cov ntawv sau npe hluav taws xob. Txawm li cas los xij, raws li qhov kev thov ntawm tsoomfwv cov koomhaum lossis cov koomhaum sib koom ua ke, lub tuam txhab yuav tsum muab cov ntawv theej nyuaj.

Ntawm cov ntaub ntawv rov qab

Tam sim no, tsis muaj txheej txheem meej rau kev rov kho cov ntaub ntawv hauv cov cai. Hauv kev xyaum, cov txheej txheem no suav nrog cov haujlwm hauv qab no:

  • Teem sijhawm ntawm pawg thawj coj los tshawb xyuas qhov laj thawj ntawm cov ntaub ntawv ploj lossis puas tsuaj. Yog tias tsim nyog, tus thawj coj ntawm lub tuam txhab yuav koom nrog cov koom haum tub ceev xwm hauv cov txheej txheem.
  • Thov txim rau lub koom haum tuam txhab nyiaj, rau cov neeg koom ua ke kom luam cov ntaub ntawv tseem ceeb.
  • Kho cov nyiaj tau los ua se rov qab. Qhov yuav tsum tau xa daim ntawv tshaj tawm tshiab yog vim qhov tseeb tias cov nqi tsis muaj ntaub ntawv tsis raug lees paub tias yog cov nuj nqis rau kev them se.

Nyob rau hauv rooj plaub uas poob ntawm cov ntaub ntawv tseem ceeb, IFTS yuav suav cov nqi txiav se tawm raws li cov ntaub ntawv muaj. Nyob rau tib lub sijhawm, muaj qhov ua tau tias cov cai se yuav siv cov kev lav phib xaub hauv daim ntawv nplua.

ua cov ntaub ntawv tseem ceeb hauv accounting
ua cov ntaub ntawv tseem ceeb hauv accounting

Kev ua yuam kev hauv cov txheej txheem ntawm kev tshaj tawm cov ntaub ntawv thawj zaug

Feem ntau, cov neeg khaws ntaub ntawv tau ua txhaum cai hauv qab no:

  • Sau cov ntawv uas tsis koom ua ke lossis pom zoo los ntawm lub taub hau ntawm lub tuam txhab.
  • Tsis qhia meej lossiscuam tshuam lawv nrog qhov yuam kev.
  • Tsis pom zoo cov ntaub ntawv nrog lawv kos npe lossis tso cai rau cov neeg ua haujlwm uas tsis muaj cai kos npe rau daim ntawv.

Cov ntaub ntawv lees paub qhov tseeb ntawm kev lag luam kev lag luam yog qhov tseem ceeb heev rau kev lag luam. Nws tsim yuav tsum tau mus kom ze heev. Ib qho yuam kev tuaj yeem ua rau qhov tsis zoo.

Pom zoo: