Discount register

Accounting sau raug suav ntaub ntawv los yog lub rooj kev daim ntawv rau grouping thiab cov ntaubntawv povthawj siv accounting cov ntaub ntawv rau cov nyob rau ntawm cov nyiaj thiab nqa tawm kev ua hauj lwm nrog lawv. Lawv yog ua nyob rau hauv raws li cov accounting tej ntsiab cai thiab kev cuam tshuam cov pab pawg neeg cov ntaub ntawv ntaub ntawv nyob rau hauv cov tswv cuab ntawm lub enterprise cuab yeej thiab qhov chaw ntawm nws tsim. Tuam txhab uas muag uas them se yuav tsum ua kom se sau.

Cov ntaub ntawv los ntawm cov ntaub ntawv no yuav tsum tau muab cov ntaub ntawv nyob rau hauv tus cwj pwm ntawm nws enterprise ua lag ua luam. Nws npe muab no ua hauj lwm zoo, vim hais tias tag nrho lawv cov ntaub ntawv ntawm ib qho nyiaj txiag xwm yog grouped los ntawm cov ntsiab lus.

Accounting cov ntaub ntawv yog txawv nyob rau hauv ntau txoj kev.

Nyob rau hauv tsos txog muab sau cov ntawv teev lus (accounting systems, cov lus nug), phau ntawv (cov thawj, cov nyiaj ntsuab), los xij (los sau cov nyiaj ntawm kev luv nqi), computer thiab digital media (disks, diskettes).

Phaib - nws cov ntaub ntawv, muab faib los ntawm txhua; yuav tsum tau mus tsim ib cov ntaub ntawv txee. Lawv yog cov yooj yim rau cov pab pawg ntawm lub peev xwm. Muaj qhib tus account (piv txwv li, receivables), mnogografnye (piv txwv li, nqi), khoom kias (ntawm tas cov cuab tam), rau ib tug accrual register (wealth), cov lus nug tswj.

Nqe lus (los yog xoob los xij) yog siv los account rau tag nrho cov hom ntawm cov ntaub ntawv, lawv yog lub hauv paus ntawm niaj hnub accounting.

Cov phau ntawv - suav thiab laced odnoformatnye los xij kos npe los ntawm cov thawj accountant. Lawv muaj cai qauv (debit / credit).

Raws li qhov ntim yog analytical, qhov twg cov ntaub ntawv muab nws khaws cia rau cov nyiaj, nrog ib tug luv luv piav qhia ntawm cov ntsiab lus ua hauj lwm (lub cuab tam kev tswj, phaib, nplooj ntawv, cov phau ntawv); hluavtaws, nyob rau hauv uas cov ntaub ntawv yog khaws cia nyob rau hauv monetary cov nqe lus, tsis muaj dab ntawv (general Ledger); ua ke.

Los ntawm lub tsev nyob rau hauv lub qhia sau ntawm thaum uas tig mus txhua (cov nqi siv nyiaj ntawv qhia), ib theem zuj zus ntawm duab (tshuav npe, hnub-txiav txim), ua ke (warrants, cov phau ntawv Magazine).

Nyob rau hauv kev txiav txim ntawm cov ntaubntawv povthawj siv cov ntaub ntawv yog tes (cards) thiab siv lub tshuab (computer).

Los ntawm qhov xwm ntawm cov ntaubntawv povthawj siv ledgers tso sib lawv liag (tsau lag luam lub sij hawm ntawm lawv cov commission, tsis muaj grouping lub accounts), systematic (grouped raws li ib tug tej yam system, muaj kev cuam tshuam lub homogeneous xwm ntawm lub lag luam: general Ledger, daim ntawv qhia ntawm account ntawm Tshuag tshuav nyiaj li cas) thiab ua ke (cov phau ntawv Magazine-warrants) .

Raws li cov qauv yog unilateral, ob sab sib dho, mnogografnymi, chess thiab linear. Lub unilateral neej coj los debit thiab credit nkag (Performance index cards). Ob sab sib dho deployed muaj ob nplooj ntawv (sab laug - debit, txoj cai - credit), lawv yog siv rau ris nyob rau hauv cov phau ntawv. Mnogografnye npe tsim nyog rau tau reflections ntxiv ntsuas thaum muab analytical account (thaum lub enterprise raws li ib tug tag nrho, rau lwm, thiab lwm yam). Chess - kev cuam tshuam ib daim debit account, credit - lwm yam (txhua hnub, kev Ledger). Tawm - qhia txhua analytical account nyob rau hauv tib txoj kab.

Kom accounting sau yuav tsum huv si, tsis muaj kho thiab erasures. Nkag ua rau lawv, yuav tsum tau rechecked los ntawm muab piv rau cov ntaub ntawv ntawm analytical thiab hluavtaws accounting cov ntaub ntawv raws li nqe lus no yog npaj rau lawv.

Verification ntawm cov ntaub ntawv yuav tsum nqa tawm los yog ib tug tas mus li sampling txoj kev. Tag nrho cov uas tau txheeb xyuas uas tsis yuav tsum tau kho ua ntej kos zaum kawg nyiaj txiag nqe lus. Kuaj uas tsis yuav tsum kho nyob rau hauv xws txoj kev: proofreading, ntxiv txias thiab cov zauv negative. Corrections yuav ua tau raws li qhov kev tshwm sim ntawm xam, thiab tom qab nws, yeej ib txwm ua tshwj xeeb siv rau kev nkag mus kawm cov ntaub ntawv nyob rau hauv lub dav dav Ledger.