Tshaj tawm rau cov cuab tam ruaj. Basic accounting nkag rau cov cuab tam ruaj

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

Cov cuab tam uas tsis yog tam sim no ntawm kev lag luam ua lub luag haujlwm tseem ceeb hauv lub voj voog tsim khoom, lawv cuam tshuam nrog cov txheej txheem logistics, kev lag luam, kev pabcuam thiab ntau hom kev ua haujlwm. Cov cuab yeej cuab tam no tso cai rau lub koom haum kom tau nyiaj tau los, tab sis rau qhov no nws yog ib qho tsim nyog yuav tsum ua tib zoo txheeb xyuas qhov sib xyaw, qauv, tus nqi ntawm txhua yam khoom. Kev saib xyuas tas li yog ua los ntawm cov ntaub ntawv sau nyiaj, uas yuav tsum tau txhim khu kev qha thiab raug. Cov ntawv tshaj tawm tseem ceeb rau cov cuab tam ruaj khov yog qhov qub, txawm li cas los xij, qhov xwm txheej txawv txav tuaj yeem tshwm sim thaum ua haujlwm.

Cov khoom muaj nqis ruaj khov

Cov cuab yeej cuab tam ntawm lub koom haum muaj lub voj voog sib txawv ntawm kev hloov pauv, piv txwv li cov txheej txheem hloov lawv cov nqi rau tus nqi ntawm cov khoom tsim. Cov cuab tam uas tsis yog tam sim no raug cais raws li cov kua dej qis, lawv yog tus cwj pwm los ntawmcov ntsuas hauv qab no:

1. Tus nqi pib siab.
2. Kev koom tes hauv ntau lub voj voog tsim khoom thaum tuav daim ntawv pib lub cev.
3. Txoj kev hloov pauv ntawm tus nqi mus rau tus nqi tsim khoom nrog kev pab cuam ntawm kev them nqi depreciation.

Kev nkag mus rau cov khoom muaj nqis ruaj khov yuav tsum tau kos kom raug, suav nrog hom khoom vaj khoom tsev, nws lub neej, lub hom phiaj ntawm kev siv. Rau accounting, active accounts 08, 01 thiab passive 02 yog siv rau cov nqi depreciation. Cov khoom muaj nqis ruaj khov tau muab faib ua pawg hauv qab no: cov qauv, tshuab, khoos phis tawj, khoom siv, tsiaj txhu, tsheb, cog (ib xyoos), vaj tse, cuab yeej. Kev nkag mus rau cov khoom muaj nqis ruaj khov uas suav nrog tus accountant yuav tsum muaj tag nrho cov nqi. Nyob rau tib lub sijhawm, cov cuab yeej cuab tam muaj ntau yam txiaj ntsig: pib, seem thiab hloov pauv. Tag nrho cov kev lag luam kev lag luam (kev txav mus los) ntawm cov khoom vaj khoom tsev yog nrog los ntawm kev nkag mus rau hauv cov ntawv sau npe, piv txwv li, cov ntawv sau sib xws. Cov khoom muaj nqis uas tsis yog tam sim no tau tshwm sim nyob rau hauv qhov tseem ceeb ntawm daim ntawv tshuav nyiaj li cas, ntu 1.

Kev poob qis

Txhua yam khoom ntawm cov cuab yeej ruaj khov, suav nrog cov kev txuag, muaj lub neej ua haujlwm siab tshaj plaws, uas nyob ntawm lub hom phiaj, kev siv thiab pab pawg ntawm cov cuab tam. Nyob rau hauv tus txheej txheem ntawm kev ua hauj lwm, txhua chav tsev yuav raug hnav, uas yuav ua tau ncaj ncees (obsolescence) los yog lub cev (tag nrho depletion ntawm cov peev txheej, dismantling, puas). Kev poob qisCov khoom muaj nqis ruaj khov (cov ntawv tshaj tawm ntawm tus lej 02) pib tau txais txij li lub sijhawm nws tau sau npe nyob rau txhua hli, sib npaug (nrog rau lub sijhawm sib tw) sib koom thoob plaws lub sijhawm ua haujlwm. Nws suav nrog qhov feem pua ntawm qhov qub (tus nqi + cov nqi rov ua dua lossis cov ntaub ntawv rov qab los) tus nqi ntawm cov khoom, suav nrog lub sijhawm ua haujlwm. Depreciation yog sau nyob rau hauv passive account, No. 02, thiab yog them rau cov nqi ntawm lub department uas lub chav tsev yog siv. Tus nqi depreciation ntawm cov cuab tam ruaj, tshaj tawm yog pom nyob rau hauv cov nram qab no nkag nyob rau hauv lub accounting registers: Д^t 20, 44, 25, 26, 29, 23, 97, 91; К^т02 depreciation of fixed assets yog xam rau cov khoom siv nyob rau hauv lub ntsiab, pab, ntxiv ntau lawm, xauj. Cov nqi depreciation uas tau sau nyob rau lub sijhawm ua haujlwm raug rho tawm ntawm tus nqi pib thiab muab tus nqi seem uas cov khoom tuaj yeem muag, sau tawm, tshem tawm. Nyob rau tib lub sijhawm, tshaj tawm rau cov khoom muaj nqis uas raug muab pov tseg: Д^t 02; K^{t01/sub-account.}

Nyob

Tsis yog tam sim no ntau lawm thiab cov khoom lag luam dav dav tau txais los ntawm kev nqis peev loj, uas tuaj yeem ua tus kheej, qiv, peev. Lub hauv paus ntawm cov nyiaj tau los yog:

1. Kev yuav khoom los ntawm cov neeg muag khoom.
2. Founders contribution.
3. khoom plig hloov.
4. Kev tsim kho (construction).
5. Purchase by barter.

Txhua qhov kev ua haujlwm yog nrog los ntawm cov ntaub ntawv tswj hwm ntawm ib daim ntawv sib koom ua ke thiab cov ntaub ntawv sau npe sib raug (kev pauv pauv) tau ua. Rau cov cuab yeej ruaj khov uas xav tau kev txhim kho ntxiv, kev teeb tsa thiab kev npaj rau kev ua haujlwm, raws li kev suav thiab cov ntaub ntawv siv, tus nqi pib tsim, uas suav nrog tag nrho cov nqi cuam tshuam. Kev hloov ntawm cov cuab tam ruaj khov, kev hloov pauv thiab cov ntaub ntawv cuam tshuam tau ua tiav raws li daim ntawv cog lus, thaum tau txais cov nyiaj mus rau tus neeg muag khoom tus account lossis thaum teeb tsa ntawm qhov chaw.

Purchase

Nyob rau hauv tus txheej txheem ntawm kev tau txais ib yam khoom ntawm cov khoom tsis yog tam sim no, nws tus nqi tau cuam tshuam los ntawm tus account 08 txog thaum nws tau muab tso rau hauv kev ua haujlwm. Nyob rau tib lub sijhawm, cov ntawv sau npe cuam tshuam txog cov nuj nqis rau cov neeg xa khoom thiab cov nuj nqis se uas tshwm sim los ntawm kev sib pauv. Thaum yuav khoom vaj khoom tsev yam tsis muaj kev hloov pauv ntxiv thiab kev hloov pauv ib zaug rau kev ua haujlwm, lub tuam txhab nyiaj txiag tau sau cov lus hauv qab no:

• D^t 08/s; K^{t 76 los 60; rau tus nqi ntawm cov nuj nqis rau cov neeg koom tes thiab cov koom haum uas nqa tawm kev xa khoom, ntim khoom;}
• D^t 19/sub-account; K^{t 60, 76; ntawm tus nqi ntawm tus nqi VAT;}
• D^t 01/sub-account; K^{t 08/sub-account; los ntawm tus nqi pib ntawm tus nqi uas cov khoom tau sau npe thiab cuam tshuam hauv daim ntawv tshuav nyiaj;}
• D^t 76, 60; K^{t 51, 71, 55, 52, 50; cov nuj nqis tau them nyiaj ntsuab, tsis yog nyiaj ntsuab, los ntawm ib tus account tshwj xeeb lossis los ntawm tus neeg lav ris (tso cai) tus neeg.}

Kev tshaj tawm hauv paus ntawm cov khoom muaj nqis ruaj khov yog ua ke nrog kev sau cov ntaub ntawv rau kev tshaj tawm (cov ntawv teev npe, kev lees paub).

Revision

Ntau yam khoom ntawm cov cuab tam ruaj khov (rau ntau lub hom phiaj) tsis yog tus nqi siab xwb, tab sis kuj muaj qhov loj me uas ua rau nws nyuaj rau thauj lawv thiab npaj rau kev ua haujlwm. Hauv qhov no, tag nrho cov nqi ntxiv rau kev ua tiav yog suav nrog tus nqi pib ntawm cov cuab yeej cuab tam. Nyob rau tib lub sij hawm, cov txheej txheem ntawm lawv tsub zuj zuj yuav tshwm sim nyob rau hauv tus account 08 nyob rau hauv kev sib raug zoo nrog cov nyiaj sib hais haum. Kev teeb tsa kev ua haujlwm, kev sib dhos thiab kev npaj lub voj voog tuaj yeem ua tiav los ntawm tus neeg yuav khoom lub koom haum ntawm nws tus kheej, los ntawm kev koom tes hauv kev cob qhia, nyob rau hauv rooj plaub no tus nqi sib raug yuav raug cuam tshuam rau hauv cov nyiaj ntau lawm. Cov txheej txheem no tseem yuav ua rau kom cov nyiaj tshuav ntawm cov neeg ua haujlwm ntawm lub tuam txhab koom nrog hauv nws, thiab hloov mus rau cov nyiaj uas cuam tshuam (kev pov hwm kev noj qab haus huv, nyiaj laus). Daim ntawv txais nyiaj ruaj khov, tshaj tawm:

• D^t 08/s.; K^{t 76, 60 muas;}
• D^t 19; K^{t sch. No. 60 lossis 76 rau tus nqi ntawm VAT;}
• D^t 08/s; К^{t 23, 29, 25, 20 kev teeb tsa thiab hloov kho cov nqi ntawm cov khoom yuav;}
• D^t 08/s.; K^{t 70 (69, 68), 10/sub-account, nce rau cov neeg ua haujlwm s/pl, se, cov ntaub ntawv siv rau kev npaj ntawm OPF;}
• D^t 08/s.; K^{t 68; rau kev ua haujlwm hauv kev cog lus cog lus (tus kheej cov nyiaj) VAT.}

Or:

• D^t 08/s.; K^{t sch. 76, 60 tus nqi teeb tsa los ntawm cov neeg sab nrauv nce tus nqi ntawm cov khoom;}
• D^t 01/sub-account; К^{t №08/sub-account capitalized object of non-current assets at original cost. Kev them nyiaj rau cov neeg muag khoom yog ua los ntawm cov nuj nqis uas tsis yog nyiaj ntsuab lossis nyiaj ntsuab, thaum ua tiav ntawm lawv tus kheej, cov nqi suav nrog tus nqi ntawm cov khoom tsim los ntawm kev faib ua feem rau qee qhov ntsuas.}

hloov pauv dawb, pab txhawb rau Txoj Cai Txhaum Cai

Thaum ib chav tsev ntawm OPF tau txais los ntawm cov tsim ntawm lub tuam txhab lossis los ntawm kev pub dawb, nws yuav tsum tau ntsuas qhov khoom. Txhawm rau txiav txim siab tus nqi, nws yog qhov zoo dua los koom nrog tus kws tshaj lij ywj pheej, txij li yog tias qhov nyiaj qis tshaj 5 npaug dhau, kev hloov pauv tsis pub dawb yuav raug siv tsis raug. Hauv ob qho xwm txheej, cov cuab yeej cuab tam yuav xav tau rov ua haujlwm lossis kev teeb tsa, nyob rau hauv cov ntaub ntawv kev lag luam raug kaw hauv qhov kev txiav txim hauv qab no:

1. Kev pub dawb (daim ntawv txais nyiaj) ntawm cov khoom vaj khoom tsev ruaj khov, kev hloov pauv:

• D^t 08/s.; К^{t 98/2 appraised value of the object;}
• D^t 01/sub-account; K^{t 08/p.; peev nyiaj tau txais txiaj ntsig. Tus nqi ntawm cov cuab tam sau npe suav nrog tag nrho cov nqi ntawm kev npaj rau kev ua haujlwm.}

2. Los ntawm cov founders, cov cuab tam tsis yog tam sim no los ua ib qho kev koom tes rau cov nyiaj tso cai (repository) ntawm lub lag luam. Lawv cov nqi ntawm thawj theem yog txiav txim siab raws li tus nqi + kev ua haujlwm los nqa cov khoom. Daim ntawv txais nyiaj ruaj khov, tshaj tawm:

• D^t 08/s.; K^{t 75 coj los ntawm tus tsim;}
• D^t 08/s.; K^{t sch. No. 76, 60 installation, installation, hloov kho los ntawm peb tog;}
• D^t 19; K^{t 60 los 76; VAT;}
• D^t 01/sub-account; K^{t No. 08/sub-account posting of the OS object. Cov txheej txheem ntawm kev nqa cov cuab yeej cuab tam rau kev ua haujlwm tuaj yeem ua tau los ntawm lub koom haum cov kev pabcuam txhawb nqa.}

Kev pov tseg

Qhov muaj pes tsawg leeg thiab cov qauv ntawm cov cuab yeej tsim khoom tseem ceeb yuav tsum sib haum rau cov kev xav tau ntawm kev lag luam. Thaum txheeb xyuas qhov rov qab ntawm cov khoom muaj nqis, cov khoom raug txheeb xyuas tias tsis ua haujlwm ntev lossis nyob rau hauv lub xeev ntawm kev txuag. Lub koom haum tuaj yeem muag, sau tawm, rhuav tshem cov khoom siv no lossis, raws li kev cog lus pauv, hloov cov khoom vaj khoom tsev ruaj khov. Kev tshaj tawm hauv cov xwm txheej no yuav tsum muaj kev cuam tshuam txog nyiaj txiag los ntawm kev hloov khoom vaj khoom tsev. Ib qho yuav tsum tau ua ua ntej rau tag nrho cov txheej txheem yog kev txiav txim siab ntawm tus nqi seem ntawm ib chav tsev ntawm cov cuab tam ruaj. Rau nws qhov kev suav, tus nqi depreciation tau sau nyob rau lub sijhawm ua haujlwm yog siv, uas tau cuam tshuam hauv Kt ntawm tus lej 02. Kev lag luam tseem ceeb rau cov cuab tam ruaj uas npaj rau kev pov tseg suav nrog kev txo nqi thiab kaw nyiaj rau ib qho khoom tshwj xeeb, tsheb, thiab lwm yam.

Kev Ua Haujlwm

Cov txheej txheem ntawm kev muag cov cuab tam tseem ceeb uas tsis yog tam sim no yog nrog los ntawm kev sau cov ntawv sau npe cuam tshuam. Ua ntej tshaj plaws, daim ntawv cog lus tau kos, uas qhia txog tus nqi (tus nqi pom zoo) ntawm chav tsev muagOPF. Tom ntej no, lub tuam tsev accounting npaj ib daim ntawv teev cov khoom, raws li lub hauv paus ntawm cov khoom vaj khoom tsev taag sau tawm.

Kev nkag yuav tsum muaj kev cuam tshuam qhov tseeb ntawm kev pov tseg, kev ua ntawm kev hloov pauv (daim ntawv sib koom ua ke) ntawm cov khoom raug kos los suav nrog tus nqi cog lus. Realization (tshem tawm) ntawm cov cuab tam ruaj, tshaj tawm:

• D^t 76, 62, 79; K^{t 91/1 invoiced to the buyer of the asset;}
• D^t 01/sub-account of pov tseg account; K^{t 01/subaccount tus nqi pib ntawm cov khoom tau raug sau tseg;}
• D^t 02/analytical account; K^{t 01/sub-account of pov tseg account; depreciation ntawm cov cuab tam ruaj, qhov nkag yog tsim rau txhua chav accounting cais;}
• D^t 91/2; K^{t 01/sub-account of pov tseg account; sau tawm (txiav txim siab) tus nqi seem ntawm cov khoom vaj khoom tsev;}
• D^t 83; K^{t 84; Kev txheeb xyuas dua (rov ntsuas dua) ntawm cov cuab tam tas li raug sau tseg;}
• D^t 91/2; K^{t 23, 25, 29, 70, 69, 10; tus nqi ntawm kev npaj ib yam khoom rau kev siv;}
• D^t 91/2; K^{t 68/sub-account; VAT;}
• D^t 51, 55, 50, 52 (thaum them nyiaj txawv teb chaws); K^{t 62, 76; tau txais nyiaj los ntawm tus neeg yuav khoom.}

Kev xa tawm

Nyob rau hauv rooj plaub ntawm kev hloov pauv dawb ntawm ib qho cuab tam mus rau ib lub tuam txhab lossis los ntawm kev sib cog lus ntawm cov tuam txhab, cov kev nkag tau ua tib yam. Ib qho kev zam yog qhov tseeb ntawm kev tshaj tawm cov ntawv xa nyiaj thiab qiv nyiaj los ntawm tus neeg yuav khoom, txij li qhov no tsis muaj ib tog neeg rau daim ntawv cog lus. Cov txheej txheem rau kev txiav txim siab tus nqi thaum kawgLub sijhawm ua haujlwm thiab kev sau tawm ntawm cov nqi depreciation yog tus qauv rau tag nrho cov khoom pov tseg uas tsis yog tam sim no. Daim npav cov khoom lag luam ntawm cov khoom raug kaw, cov khoom siv tshuaj ntsuam xyuas tau raug ua kom tiav hauv kev suav nyiaj.

Debit

Ib qho khoom muaj nqis uas tsis yog tam sim no hnav thaum lub sijhawm ua haujlwm, uas yog, nws poob ib feem ntawm nws cov yam ntxwv lossis ua tsis tiav. Nyob rau hauv rooj plaub no, ib qho khoom siv lossis kev thauj mus los yog qhov nyuaj rau kev muag, yog li cov tuam txhab feem ntau sau nws tawm ntawm daim ntawv tshuav nyiaj li cas los yog xa mus rau dismantling. Thaum disassembling ib feem ntawm cov khoom, cov khoom seem yuav tsum muaj nuj nqis thiab peev ua ib feem ntawm cov cuab tam tam sim no (tus account 10 / subaccount). Lub tuam tsev accounting tau tsim ib qho kev ua raws li lub hauv paus ntawm cov cuab yeej cuab tam raug muab sau tseg. Kev tshaj tawm raug cuam tshuam hauv ntu:

• D^t 01/sub-account of pov tseg account; K^{t 01/sub-account; phau ntawv (pib) nqi sau tawm;}
• D^t 02/analytical account; K^{t 01/sub-account of pov tseg account; cov nyiaj depreciation sau tawm;}
• D^t 91/2; K^{t 01/sub-account of pov tseg account; los ntawm tus nqi seem;}
• D^t 83; K^{t 84; kev ntsuam xyuas;}
• D^t 91/2; K^{t 26, 29, 70, 69, 10; dismantling nqi;}
• D^t 12, 10/sub-account; K^{t 91/1; Cov khoom seem, cov khoom siv, cov khoom siv thiab cov khoom seem tau txais thaum lub sijhawm rhuav tshem ntawm BPF chav tsev.}

Ib chav tsev ntawm cov khoom muaj nqis raug sau tawm yog tias nws poob. Qhov no tuaj yeem tshwm sim los ntawm kev ua txhaum ntawm tus neeg saib xyuas, vim yog kev puas tsuaj ntuj tsim. Yogtus neeg ua txhaum yog paub, kev them nyiaj rau kev puas tsuaj los ntawm cov neeg muaj peev xwm raug coj los ntawm nws cov nuj nqis ntawm ib lub sij hawm los yog theem, thaum lub sij hawm pom zoo. Nyob rau hauv cov ntaub ntawv ntawm kev puas tsuaj tag los yog ib nrab ntawm cov khoom vaj tse ruaj khov vim yog qhov tshwm sim ntawm insurmountable (force majeure), tus tswv lub tuam txhab tuaj yeem thov nyiaj pov hwm yog tias muaj kev pom zoo rau kev them nyiaj rau kev puas tsuaj. Kev suav nyiaj, siv cov txheej txheem ua haujlwm, kos cov pov tseg ntawm cov cuab yeej ruaj khov. Cov ntawv tshaj tawm uas tau ua tom qab yog nyob ntawm qhov chaw them nyiaj. Rau kev them nyiaj tuav pov hwm:

• D^t 76/sub-account; K^{t 01/sub-account; qhia txog tus nqi ntawm cov khoom pov hwm;}
• D^t 55, 51, 52, 50; K^{t 76/sub-account; tau txais kev pab them nqi kho mob;}
• D^t 99; K^{t 76/1; cov nqi uas tsis them rov qab tau raug sau tseg. Thaum qhia txog qhov poob rau tus neeg ua txhaum, kev sau nyiaj txiag yog ua raws li cov ntawv sau npe:}
• D^t 94; K^{t 01/sub-account; tsis txaus yog xav txog, kev puas tsuaj rau cov khoom;}
• D^t 73/sub-account; K^{t 94; tus nqi them rau tus neeg txhaum;}
• D^t 50, 70, 51; K^{t 73/sub-account; Kev them nyiaj rov qab ntawm cov nuj nqis hauv cov nyiaj ntsuab, mus rau tus as-qhauj tam sim no lossis them rov qab cov nuj nqis ntawm cov nqi them nyiaj.}

Automation

Tshaj tawm rau kev suav nyiaj rau kev txav ntawm cov khoom tsis yog tam sim no yog qhov raug. Nyob rau hauv tej yam kev mob ntawm automation ntawm tag nrho cov hom ntawm accounting vim lub installation thiab configuration ntawm tsim nyog software, txoj hauj lwm ntawm tus accountant yog heev yooj yim. Cov ntaub ntawv ntws tau txo qis thiab kev tsom xam efficiency yog nce. Cov ntaub ntawv nkag yog ua los ntawm kev sau rau hauv qhov kev pab cuam ntawm cov ntaub ntawv sib thooj, uas ua rau nws muaj peev xwm ua kom tau txais kev sau npe hauv txhua qhov kev sib koom ua lag luam rau ib qho khoom tshwj xeeb. Lub sijhawm sau npe ntawm kev ua, cov ntawv teev npe, cov ntawv txheeb xyuas cov ntaub ntawv raug txo qis. Cov txheej txheem ntawm kev sib txuas lus ntawm cov nyiaj (accounting entries) yog automated. Cov khoom muaj nqis ruaj khov, cov peev nyiaj ua haujlwm, peev, cov nyiaj qiv nyiaj raug suav nrog raws li qhov kev teeb tsa, raws li cov ntaub ntawv nkag thiab cov cai uas twb muaj lawm.