44 accounting is Analytical accounting for account 44

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

44 accounting account yog ib tsab xov xwm tsim los sau cov lus qhia txog cov nqi uas tshwm sim los ntawm kev muag khoom, kev pabcuam, kev ua haujlwm. Nyob rau hauv cov nqe lus ntawm nws, qhov tseeb, nws yog hu ua "Cov nuj nqis rau kev muag khoom." Xav txog ntxiv cov yam ntxwv ntawm 44 accounting accounts: postings, analytics.

Cov chaw tsim khoom

Tus nqi tseem ceeb ntawm kev lag luam, kev ua liaj ua teb thiab lwm lub koom haum tsim khoom ntawm 44th accounting account yog siv rau:

• Ntim thiab ntim cov khoom hauv cov khoom tiav.
• Kev xa khoom mus rau qhov chaw tawm mus, thauj khoom rau hauv wagons, tsheb, dej thiab lwm yam tsheb.
• Them tus nqi them nyiaj hauv kev pom zoo ntawm kev muag khoom thiab lwm yam kev lag luam nruab nrab.
• Kev saib xyuas thaj chaw siv los khaws cov khoom hauv qhov chaw muag khoom ncaj qha.
• Muag nyiaj hli.
• Kev tshaj tawm kev tshaj tawm.
• Tus Neeg Sawv Cev thiab lwm yam kev pabcuam.

koom haum lag luam

Rau cov lag luam muag khoom, 44accounting account yog tus nqi khoom rau:

• khoom xa khoom.
• Paj neeg ua haujlwm.
• Kev tu, xauj tsev, thaj chaw, cov khoom muag, cov tsev siv los muag cov khoom.
• Kev khaws cia, kho kom zoo, cais cov khoom.
• Kev tshaj tawm.
• Kev Sawv Cev thiab lwm yam kev pabcuam zoo sib xws.

Cov koom haum ua haujlwm thiab kev yuav khoom

Cov no, ua ntej ntawm tag nrho, suav nrog kev lag luam ua haujlwm nrog cov khoom ua liaj ua teb. Nqaij qaib, nqaij, paj rwb, zaub, thiab lwm yam tuaj yeem sau thiab ua tiav.

Ntawm tus lej 44, cov lag luam no cuam tshuam cov nqi:

• khoom siv dav dav.
• rau kev tu tsiaj ntawm lub hauv paus.
• Kev ua haujlwm.
• Rau kev saib xyuas ntawm qhov chaw txais thiab kev yuav khoom thiab cov ntsiab lus.

Cov tuam txhab tsim khoom

Yog tias cov koom haum tau txais cov ntaub ntawv thiab cov qauv, lawv kuj siv tus lej 44 los cuam tshuam cov nqi cuam tshuam nrog kev muag khoom. Lawv tuaj yeem suav nrog, tshwj xeeb, tus nqi ntawm:

• Kev yuav khoom thiab khaws cov khoom.
• Kev tu cov cuab yeej khoom, chav tsev, cov khoom warehouses.
• tiv thaiv cov ntaub ntawv.
• khoom xa tuaj.
• Lwm tus nqi zoo sib xws.

sub-accounts

Cov kab lus ntxiv rau tus lej 44 tuaj yeem qhib ntawm txhua lub lag luam. Hauv kev suav nyiaj, cov no yog cov nyiaj hauv qab:

• "Cov nqi muag" - 44.1
• "Cov nuj nqisrov hais dua" – 44.2.

Tus thawj sub-account qhia txog cov nqi uas cuam tshuam ncaj qha rau kev ntim khoom, kev ua haujlwm ntawm kev thauj khoom thiab kev thauj khoom, kev xa khoom ntawm cov khoom rau cov neeg siv khoom raws li kev cog lus. Qhov sib xyaw ntawm cov nqi kuj suav nrog tag nrho cov nqi uas tshwm sim los ntawm kev muag khoom. Ntawm lawv yog cov nqi ntawm kev tswj hwm thaj chaw siv los tswj cov khoom ntawm cov khoom muag, cov ntsiab lus kev, kev kuaj xyuas cov khoom, cov nqi tshaj tawm, thiab lwm yam.

Subaccount 44.2 feem ntau yog siv los ntawm kev yuav khoom thiab cov koom haum ua haujlwm, nrog rau cov tuam txhab tsim kho uas tsim cov qauv thiab cov khoom siv. Lawv xav txog cov khoom no cov nqi ntawm kev yuav khoom thiab kev thauj mus los ntawm cov khoom mus rau cov tuam txhab ua ntej suav nrog cov nqi tiag tiag ntawm kev yuav khoom / kev yuav khoom.

Txoj kev qhia txog kev xav

Txaus hauv qhov debit ntawm 44 tus as khauj, tus nqi ntawm cov nuj nqis yog ib feem lossis tag nrho sau tawm hauv tus as khauj. 90. Nyob rau hauv cov ntaub ntawv ntawm ib feem ntawm kev sau tawm, yuav tsum muab faib:

• Nyob rau hauv kev lag luam koom nrog kev lag luam, kev ua liaj ua teb thiab lwm yam kev tsim khoom - tus nqi ntim thiab kev thauj mus los. Kev faib khoom yog nqa tawm ntawm cov khoom xa tawm txhua lub hlis raws li lawv qhov ntim, qhov hnyav, tus nqi tsim khoom, thiab lwm yam ntsuas.
• Ntawm cov tuam txhab koom nrog kev lag luam lossis lwm yam kev ua haujlwm nruab nrab - cov nqi cuam tshuam nrog kev thauj mus los ntawm cov khoom. Kev faib tawm yog tsim los ntawm kev sivcov khoom thiab sib npaug ntawm cov khoom thaum kawg ntawm lub hli.
• Hauv cov koom haum koom nrog kev yuav khoom thiab ua cov khoom ua liaj ua teb - tus nqi ntawm kev yuav khoom raw khoom rau tsiaj txhu thiab nqaij qaib. Accounting account 44 sib raug rau cov xwm txheej no nrog tus account. 15 lossis 11 feem.

Tag nrho lwm cov nqi uas tshwm sim los ntawm kev muag khoom, kev pabcuam lossis kev ua haujlwm raug them txhua hli rau tus nqi.

Kev ntsuas tus lej rau tus lej 44 yog ua los ntawm cov khoom thiab hom nqi.

Kawm

Thaum kawg ntawm lub sijhawm tshaj tawm 44, tus lej raug kaw ntawm tus as khauj. 90,sub. 90.7.

Yog tias qhov muag tsis tiav ntawm cov khoom, qhov kev sau tawm yuav yog ib feem. Hauv qhov no, cov nqi thauj khoom raug faib ua feem rau qhov ntim ntawm cov khoom muag. Tus nqi sib npaug ntawm cov khoom muag tsis raug kaw. Nws raug coj mus rau lub sijhawm tom ntej.

Hauv lwm qhov xwm txheej, 44 tus lej raug kaw txhua lub hlis.

Lub tuam txhab xaiv txoj hauv kev suav nyiaj thiab sau cov nuj nqis ntawm nws tus kheej. Cov txheej txheem yuav tsum tau kho nyob rau hauv txoj cai accounting ntawm lub koom haum.

Kev Txheeb Nyiaj Txiag Theory hauv Ukraine

Qhia txog tus nqi ntawm kev muag khoom yog nqa tawm ntawm tus as khauj. 93. Nyob rau hauv daim ntawv debit ntawm tsab xov xwm, tus nqi ntawm cov nqi lees paub rau kev muag khoom ntawm cov kev pabcuam, cov khoom, kev ua haujlwm tau sau tseg. Kev sau tawm yog ua tiav ntawm credit 79 ntawm "cov txiaj ntsig nyiaj txiag" tus account.

Tus nqi muag suav nrog tus nqi ntawm:

• Cov ntaub ntawv ntim khoom.
• Kev thauj khoom raws li kev cog lus.
• Kev tshaj tawm thiab kev lag luam.
• Nyiaj hli thiab nyiaj them rau cov neeg muag khoom, cov neeg ua haujlwm muag, tus neeg muag khoom.
• Kev poob qis.
• Txhim kho thiab kho cov cuab yeej ruaj khov thiab lwm yam khoom tsis yog tam sim no npaj los xyuas kom muag.

Rau debit 93, tus as khauj sib raug nrog cov ntawv:

• "Kev txo nqi (nrawm thiab tsim kua muag) ntawm cov khoom tsis yog tam sim no".
• "Khoom".
• "Cov khoom uas hnav sai sai thiab muaj nqis tsawg".
• "cov khoom ua tiav".
• Y"Production".
• "Agricultural khoom".
• "Nyiaj".
• "cov khoom".
• "Bank accounts".
• "Kev daws teeb meem nrog cov neeg siv khoom thiab cov neeg yuav khoom".

daim ntawv no tsis tag. Nyob rau hauv lub Ukrainian accounting system, muaj ib tug ntau ntawm cov nyiaj uas sib xws nrog tus account. 93.

Nyob hauv kaw

44 tus account yog suav tias yog ib qho tseem ceeb hauv kev suav nyiaj ntawm txhua lub lag luam uas nws cov dej num cuam tshuam txog kev muag khoom. Nws sau cov ntaub ntawv uas tso cai rau koj los ntsuas qhov ua tau zoo ntawm cov nqi uas tshwm sim los ntawm kev lag luam. Raws li cov txiaj ntsig ntawm kev txheeb xyuas, lub tuam txhab kev tswj hwm tuaj yeem txheeb xyuas cov haujlwm uas tsis muaj txiaj ntsig thiab txo cov nqi qis.