Ib suam ntawm Accounts

Cov kev ua ub ntawm tej accountant, tsis muaj teeb meem dab tsi lub tuam txhab los yog lub koom haum nws tej hauj lwm, tas nrog cov nyiaj. Tag nrho muas nyob rau hauv lub accounting cov ntaub ntawv no yog ua los ntawm lawv. Yuav kom tsuas piav rau ib tug neeg uas yog ib tug accountant, feem ntau hais tias qhov no yog ib tug kws suav nyiaj txiag. Thiab tam sim no cia saib lo lus no kom zoo zoo: accountant - ib tug uas yog koom nyob rau hauv kev tswj nyiaj. Nws hais ntxiv hais tias lub essence ntawm cov ua hauj lwm ntawm ib tug accountant - mus ua hauj lwm ib tug account. Accounts nyob rau hauv lub accounting ntau li ntau raws li cov kev ua ub nyob rau hauv lub kev khwv nyiaj txiag. Tsis txhob tau poob nyob rau hauv no loj loj set ntawm kev faib yuav pab tau sib npaug cov nyiaj ntawm accounting.

Yuav ua li cas nws yuav pab tau? Cov nyiaj muab faib ua pab pawg los ua ib tug system los ntawm uas tus accountant yuav yooj yim dua mus ua hauj lwm nrog. Txawm li cas los, qhov no ua hauj lwm yog heev kev, complex thiab tsis meej xwm. Yog li ntawd, yog hais tias peb xav txog ris raws li ib tug science, mus faib cov nyiaj tau nrog rau kev pab los ntawm scientific txoj kev. Yog hais tias koj twb puas tau kawm accounting, tej zaum koj paub hais tias muaj nyiaj tshuav daim ntawv, cov lus nug, nyiaj txiag, budgetary, economic, tej khoom, muaj, hluavtaws, analytical thiab lwm pab lwm pawg accounts. Txawm li cas los, qhov no faib ntawm nyiaj yog tsis tshua muaj ntaub ntawv nyob rau hauv lub neej.

Xyaum tu yus LAGLUAM feem ntau xav siv nyob rau hauv cov kev ua daim ntawv teev cov nqi kho mob uas tsim los ntawm cov tsoom fwv. Ib suam ntawm nyiaj hom cais lub account nyob rau hauv lub Scope ntawm kev ua ub no lawv ua hauj lwm. Raws li ib qho piv txwv, koj yuav tau nqa tag nrho cov paub cov nqe lus uas yog ob qho tib si nyiaj npe: "Nyiaj Ntsuab", "Nyiaj", "nyiaj txiag tshwm sim".

Thiab tsis tau lub feem ntau zoo-paub system ntawm nyiaj (accounting classic) faib lawv mus rau hauv peb pab pawg. Txhua pab pawg neeg no muaj xws li nyiaj uas yog lawm ua tus sau los ntawm cov cai kwv yees ntawm qhov kawg npaum li cas. Yog hais tias tag nrho cov debit - nws yog active accounts, yog hais tias tus credit - passive yog floating - active thiab passive. Xws li ib tug faib muaj feem xyuam rau cov tshuav nyiaj li cas daim ntawv - lub ntsiab daim ntawv, uas yuav tsum txhua xyoo kom muaj kev accountant. Active thiab passive - ob kab ntawm daim ntawv (chaw pib lub npe ntawm tus accounts). Khoom vaj khoom tsev yuav siv sij hawm mus rau hauv tus account lub vaj tse, thiab passive - lub qhov chaw ntawm cov cuab yeej no. Nrog ib tug active account yog tsis ib qho nyuaj ua hauj lwm, tab sis lub passive accounting cov nqi kho mob tej zaum kuj ua rau ib co teeb meem. Kom tsis txhob rau lawv, nws yog ib qho tseem ceeb rau koj nco ntsoov tias tag nrho cov ua hauj lwm nrog cov passive account yog ua nyob rau hauv ib daim iav duab nyob rau hauv kev sib piv nrog rau cov active. Yog li ntawd, yog hais tias tus nce nyob rau hauv lub active account yog tso tawm nyob rau hauv daim debit, ces nyob rau hauv lub passive account - credit. Li ntawd, cov tshuav nyiaj li cas (tag nrho cov nyiaj) rau passive nyiaj yuav tsum nco ntsoov yuav nyob rau sab xis ntawm lub account (credit).

Txawm yooj yim tau tsis meej pem los ntawm sau ib tug active-passive nyiaj. Qhov no yog ib tug tshwj xeeb dynamic nyiaj, raws li lawv tshuav nyiaj li cas yuav ua tau tsis tau tsuas yog ib tug passive los yog ib tug active. Nws tej zaum yuav hloov tsis tseg, los yog yuav nyob rau hauv lub passive thiab active rau ib lub sij hawm.

Classification nqi accounting rau mus sib hais tshuav nyiaj li cas hom piav nyob rau hauv kom meej nyob rau hauv tus piv txwv. Xav tias koj txiav txim siab mus yuav ib tug tshiab lub tub yees. Raws li sau tseg nyob rau hauv cov nyiaj? (Lub npe ntawm cov nyiaj tau los ntawm lub neej.) Yuav ua li cas yog koj cov nyiaj ntsuab, koj yuav tau them cov neeg muag khoom - yog noj rau "lub hnab tawv me" account kom nquag plias thiab passive nyob rau tib lub sij hawm tuaj mus rau lub count ntawm "khoom vaj khoom tsev". Koj twb siv cov nyiaj, lawv tau ua me me, tab sis koj tej vaj tse yog muaj zog. Txawm li cas los, yog hais tias koj nyob rau hauv lub fridge peb coj ib tug txais nyiaj los yuav, ces koj active-passive account "Credit Card" yuav nyob rau hauv cov nuj nqis rau cov nyiaj uas koj them nyob rau hauv lub khw. Thiab yog hais tias koj kam txais ib tug neeg nyob ze cov nyiaj lub hli tas los ntawm cov xov tooj purchase, thiab nws yuav tsis tau xa rov qab, ces thaum lub caij ntawm koj active-passive account "Credit Card" muaj ib tug tshuav nyiaj li cas nyob rau hauv daim debit (koj tiv lub bank) thiab nyiaj txais ( koj yuav tsum yog ib tug neeg nyob ze). Yog hais tias tom qab yuav lub fridge koj yuav nyob kom txog rau thaum kawg ntawm lub hlis rau cov seem ntawm cov nyiaj hli, thiab yog li kuj mus tso rau ib sab, nyob rau thaum xaus ntawm lub hlis uas koj active-passive account "Savings" yuav muaj ib tug credit tshuav (profit), thiab yog hais tias cov nyiaj uas koj tsis muaj txaus thiab yuav tsum tau tau deferred nyiaj thiab siv nws rau cov zaub mov, tib lub account "savings" nyob rau hauv lub kawg ntawm lub hlis yuav muaj ib daim debit tshuav (tsis). Qhov no qhov teeb meem no tej zaum yuav hloov nyob rau hauv lub tom ntej no lub hli.