Order magazine. Kev sau cov ntawv xov xwm-kev txiav txim. Cov ntawv sau nyiaj txiag

2024 Tus sau: Howard Calhoun | [email protected]. Kawg hloov kho: 2024-01-17 18:53

Txhua lub tuam txhab muaj lub sijhawm los xaiv tus kheej ntawm cov kab ke thiab daim ntawv sau se thiab suav nyiaj. Lub hauv paus ntsiab lus tseem ceeb rau kev tsim cov ntaub ntawv suav nyiaj yog: kev ntseeg siab, kev pom tseeb, kev nkag mus tau ntawm kev nkag siab, muaj peev xwm tau txais daim ntawv tshaj tawm ntawm cov cuab yeej cuab tam lossis hom kev daws teeb meem, tsis suav nrog cov ntaub ntawv to thiab distortion.

Daim ntawv thov thiab kev suav nyiaj

Cov txheej txheem ntawm cov ntaub ntawv, cov ntawv sau npe, cov ntaub ntawv qhia txog nyiaj txiag, cov kab ke thiab kev txiav txim ntawm lawv ua tiav, cov tsos yog txiav txim siab rau daim ntawv sau nyiaj. Nws yog ib txwm ua kom paub qhov txawv ntau ntawm lawv hom:

1. Memorial order accounting system.
2. Journal-order accounting system.
3. Simplified system.

Qhov kev siv nyiaj ntau tshaj plaws hauv kev lag luam yog suav tias yog daim ntawv xaj xaj. Hauv cov xwm txheej niaj hnub no ntawm cov txheej txheem automation, ntau txoj kev xaiv software tau tsim.cov kev daws teeb meem uas tsom mus rau qhov tau txais qhov txiaj ntsig siab tshaj plaws. Thaum siv cov kev pabcuam nyiaj txiag, tsis muaj ib thaj tsam meej ntawm cov ntaub ntawv thiab cov tshuab sau nyiaj, txij li kev tsim cov ntawv tshaj tawm ntawm txhua yam yuav siv sijhawm tsawg kawg nkaus thiab siv zog.

Cov yam ntxwv dav dav ntawm phau ntawv sau npe-kev txiav txim nyiaj txiag

Qhov system no yog ua raws li lub hauv paus ntsiab lus ntawm kev ua kom zoo thiab sib sau cov ntaub ntawv uas cuam tshuam hauv cov ntaub ntawv tseem ceeb. Cov ntaub ntawv kaw tseg hauv cov ntawv sau npe tshwm sim ib txhij, coj mus rau hauv tus account raws sijhawm. Cov ntaub ntawv tseem ceeb ntawm lub kaw lus yog: phau ntawv xov xwm-kev txiav txim, accumulative (auxiliary) nqe lus, daim ntawv qhia dav dav thiab daim ntawv tshuav nyiaj. Rau kev nthuav qhia ntau ntxiv ntawm cov ntaub ntawv ntawm kev txheeb xyuas nyiaj txiag, daim npav thiab daim ntawv hloov pauv ntawm tus as khauj tuaj yeem siv. Lawv cov ntaub ntawv raug xa mus rau cov ntaub ntawv sau tseg-kev txiav txim thiab nqe lus. Txhawm rau suav rau cov khoom lag luam ruaj khov thiab tsis tsim khoom, cov cuab yeej cuab tam tsis muaj peev xwm, cov ntawv teev lus ntawm txhua yam khoom raug khaws cia, cov nqi tsim khoom raug kaw siv cov ntawv sau nqi. Ntau hom rooj sib hais thiab cov ntawv sau tseg raug khaws cia raws li qhov tsim nyog nyias rau txhua hom khoom muaj nqis, suav.

Kev txiav txim sau npe

Sau cov ntawv xov xwm-kev txiav txim tshwm sim ntawm lub hauv paus credit ntawm kev ua haujlwm, piv txwv li cov ntaub ntawv tshwm sim hauv cov ntaub ntawv tseem ceeb tau muab sau tseg los ntawm cov credit ntawm ib tus as-qhauj thiab sau rau hauv cov ntawv sau npe. Nyob rau hauv cov ntaub ntawv no, tus debit-corresponding register yog reflected nyob rau hauv nws, uas ua rau nws muaj peev xwm mus siv txoj kevmuab ob npaug rau nkag rau hauv ib daim ntawv. Txhua phau ntawv xov xwm-kev txiav txim yog ib nqe lus ua raws li lub hauv paus ntsiab lus chess, tsim los ntawm credit ntawm ib lossis ob peb yam zoo sib xws (zoo sib xws hauv cov ntsiab lus).

Tus nqi tag nrho ntawm kev lag luam kev lag luam tau muab tso rau ntawm kev sib tshuam ntawm kab thiab kab ntawm cov npe. Piv txwv li, koj tuaj yeem nqa phau ntawv xov xwm-kev txiav txim 2, tsim los cuam tshuam cov ntaub ntawv ntawm credit ntawm tus account No. 51 "Siv account", hauv debit ntawm cov nyiaj 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75 thiab lwm yam.

Journal Order 2

ntaub ntawv	Hnub	50	71	60	75	55	70	66	68	Tag nrho Loan
1	May 11, 2010		2,0							2,0
2	May 12, 2010			57, 0						57, 0
3	May 13, 2010	15,0								15,0
4	May 16, 2010	20, 0				15,0				35,0
5	May 19, 2010			13, 0						13, 0
6	May 25, 2010				10, 0		35, 2	3,5	7, 3	56, 0
tag nrho		35,0	2,0	70, 0, 0	10, 0	15,0	35, 2	3,5	7, 3	178, 0

Cov haujlwm hauv qab no muaj nyob ntawm no:

• 10.05.2010 2.0 units tau tawm ntawm tus as-qhauj tam sim no mus rau daim ntawv tshaj tawm.
• 12.05.2010 cov nyiaj tau pauv mus rau cov khoom siv raw khoom thiab cov khoom siv, 57.0 units.
• 13.05.2010 - rho nyiaj rau lub rooj nyiaj ntsuab ntawm lub tuam txhab, 15.0 units.
• 16.05.2010 cov nyiaj tau raug xa mus rau ib tus as-qhauj tshwj xeeb (tsab ntawv credit) ntawm 15.0 units
• 16.05.2010 - rho nyiaj rau lub rooj nyiaj ntsuab (20.0 units) rau tsev neeg xav tau.
• 17.05.2010 pauv mus rau lwm tus 13.0 units ib yam khoom xa tuaj.
• 25.05.2010 them nyiaj rau tus tsim ntawm 10.0 units.
• 25.05.2010 cov nyiaj hli ntawm cov neeg ua haujlwm ntawm lub koom haum tau hloov pauv ntawm 35.2 units.
• 25.05.2010 pauv kom txo cov nuj nqis ntawm qhov qiv 3.5 units
• 25.05.2010 cov nyiaj tau pauv mus rau pob nyiaj siv (VAT, them ua ntej) 7.3 units.

Txhua qhov kev lag luam kev lag luam tau lees paub los ntawm cov ntaub ntawv tseem ceeb, raws li cov ntawv xov xwm-kev txiav txim tau sau. Thaum thim nyiaj ntsuab mus rau lub rooj nyiaj ntsuab ntawm lub lag luam, daim ntawv txais nyiaj ntsuab (tus account 50) yog siv, hloov cov nyiaj ntsuab ntawm lub tuam txhab tus account tam sim no mus rau ntau tus neeg koom tes lossis cov peev txheej ntawm ntau theem - kev txiav txim them nqi.

Vedomosti

Cov ntawv xov xwm-kev txiav txim tau sau los ntawm cov ntaub ntawv tseem ceeb, tab sis qee tus account muaj cov ntaub ntawv txheeb xyuas ntau heev uas tau ua tiav hauv daim ntawv tshaj tawm, thiab nws txhua hnub tau suav nrog hauv cov xov tooj sib txuas ntawm cov ntawv sau npe. Piv txwv li, thaum ua kev sib hais haum nrog cov neeg muag khoom thiab cov neeg cog lus, nws muaj peev xwm ua tau ntau lub kaum os hloov pauv hauv ib hnub kom them (txo) cov nuj nqis lossis them ua ntej. Txhawm rau ua qhov kev tshuaj ntsuam xyuas, ib daim ntawv tshaj tawm pabcuam raug muab tso ua ke rau tus lej 60. Hauv qhov piv txwv no, thaum lub Tsib Hlis 12, 2010, 57.0 units ntawm cov nyiaj tau raug xa tawm los ntawm lub tuam txhab tus account tam sim no, uas tau xa mus rau ntau tus neeg koom nrog raws li cov lus pom zoo lossis cov ntaub ntawv xa tuaj. Txhawm rau txiav txim siab tus nqi no, ib daim ntawv tshwj xeeb tuaj yeem kos tau.

Bill decryption 60

Hnub	Nyiaj	Npe ntawm tus khub	Foundation
12.05.2010	15,0	Polet LLC	Daim Ntawv Pom Zoo No. 34 hnub tim 2010-10-01
	37, 0	JSC "NPK"	Ntxhais ntawm daim ntawv them nqi 102 hnub tim 2 lub Tsib Hlis 2010 them tawm
	5,0	Lira LLC	Kev them ua ntej raws li daim ntawv them nqi 33 hnub tim 10 lub Tsib Hlis 2010
tag nrho	57, 0

Qhov txiaj ntsig ntawm nqe lus no tau tshwm sim hauv daim ntawv xaj Daim Ntawv Teev Npe 2, cov ntaub ntawv lees paub txog kev ua haujlwm (kev txiav txim them nyiaj nrog lub txhab nyiaj cim) raug txuas rau daim ntawv txheeb xyuas.

Sau npe

Tus lej yog nyob ntawm txhua phau ntawv xaj xaj. Daim ntawv yog ib daim ntawv loj loj, uas qhia txog cov kab ke rau kev sau cov lej lej sib raug rau cov credit ntawm tus lej xaiv (lossis pab pawg). Cov ntaub ntawv ntawm kev ua lag luam raug khaws cia txhua hnub lossis ua cov ntaub ntawv tseem ceeb ntawm cov ntaub ntawv nyiaj txiag thiab cov lus tshaj tawm tau tsim. Ib phau ntawv xov xwm-kev txiav txim tau qhib rau ib tus account tshwj xeeb (ib pawg ntawm cov nyiaj uas muaj cov ntsiab lus zoo sib xws) txhua hli, txhua tus tau muab tus lej mus tas li.

• Daim Ntawv No. Zh-1 yog khaws cia ntawm credit 50 ntawm tus as khauj.
• Daim Ntawv No. Zh-2 yog khaws cia ntawm qhov credit ntawm tus account 51.
• Form No. Zh-3 - credit of accounts 56, 57, 55.
• Form No. G-4 - credit of accounts 92, 95, 93, 94, 90.
• Form No. Zh-6 - credit 60accounts.
• Form No. Zh-7 - credit 71 accounts.
• Form No. Zh-8 - credit of accounts 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• Form No. Zh-10 - credit of accounts 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Form No. Zh-11 - credit of accounts 43, 41, 40, 46, 45, 62.
• Form No. Zh-12 - credit of accounts 82, 89, 96, 86, 87, 88, 85.
• Form No. Zh-13 - credit of accounts 01, 48, 03, 04, 47.
• Form No. Zh-14 - account credit 14.
• Form No. Zh-15 - credit of accounts 83, 81, 80.
• Daim Ntawv No. Zh-16 credit accounts 11, 07, 08.

kaw npe

Cov ntawv xov xwm-kev txiav txim rau cov nyiaj tau sau rau lub hli, thaum txhua qhov kev sau npe raug kaw, qhov kev hloov pauv ntawm cov nyiaj qiv yuav suav nrog hauv cov debit ntawm cov nyiaj teev tseg. Synthetic accounting cov ntaub ntawv raug tshuaj xyuas kom ua raws li qhov tseem ceeb ntawm cov lus pab cuam, uas cuam tshuam txog cov ntawv sau tseg. Cov txiaj ntsig tau txais tom qab kev sib haum xeeb raug xa mus rau General Ledger. Nws qhib rau txhua lub xyoo, muaj cov nyiaj tshuav thaum pib ntawm lub sijhawm, tau sau txhua hli nrog cov nyiaj hloov pauv thiab ua haujlwm los sau cov ntawv nyiaj tshuav ib ntus (lub quarter, hli, ib nrab xyoo).

Thaum kawg ntawm lub xyoo (lub sijhawm tshaj tawm), raws li cov ntaub ntawv nkag rau hauv General Ledger, daim ntawv tshuav nyiaj li cas tau tsim. Txhawm rau ua qhov no, kev hloov pauv ntawm txhua daim ntawv xaj rau lub sijhawm raug suav sau, qhov nyiaj tshuav qhib tau muab rau hauv tus account, thiab, nyob ntawm seb hom nyiaj (passive lossis active), qhov nyiaj tshuav nyob rau thaum xaus ntawm lub xyoo yog xam. Phau ntawv xov xwm-kev txiav txim accounting system yog tsim los rau phau ntawv ua cov ntaub ntawv. Nws lub ntsiab tsis zoo yam ntxwv yoglub bulkiness ntawm phau ntawv journal thiab sau npe, yog li qhov zoo tshaj plaws kev xaiv rau nws siv yog accounting automation.