Ris rau tus nqi ntawm ntau lawm raws li ib tug ntawm cov tseem ceeb tshaj plaws accounting zog

Ris rau tus nqi ntawm ntau lawm yog feem ntau focused rau cov kev tswj ntawm lub tuam txhab, managers thiab promoters. Analysis ntawm xws account tso cai rau koj los tsim ib tug zoo ib yam thiab pom txoj kev rau kev enterprise kev tswj thiab muaj dab ntau lawm, uas yuav txo tau cov nqi thiab, raws li, yuav ua rau kom profits.

Ris rau tus nqi ntawm ntau lawm yuav ua lub hauv paus rau tej qhov chaw:

Twv ua ntej - Analysis ntawm qhov tam sim no thiab yav tag los hloov nyob rau hauv tus nqi ntawm ntau lawm thiab kev tsim kho ntawm cov yuav nqi thiab kev hloov nyob rau hauv lub neej yav tom ntej;

Nyob rau hauv kev txiav txim rau tus nqi ntawm zus tau tej cov tshuaj pedpriyatiem;

Analysis nyob rau hauv cov nqi ntawm ntau lawm thiab reserves, thiab nrhiav peevxwm los txo kim ib feem;

Cai thiab kev tswj ntawm lub enterprise, thiab cov me nyuam los tu nyob rau hauv lub hauv paus ntawm kev tswj kev txiav txim siab.

Ris rau tus nqi ntawm ntau lawm yuav ua rau nws tau los daws kom tau ob peb teeb meem.

Thawj yog tus nqi ntawm manufactured khoom. Uas tau muaj tus nqi ntawm ntau lawm thiab muag khoom. Muab xam los ntawm qhov ntsuas no raws li tus nqi yog ib tug tseem ceeb tshaj uas yuav txiav txim rau lub profitability ntawm lub enterprise.

Lub hom phiaj ntawm accounting raws li cov nqi ntawm ntau lawm pom tau hais tias - cov neeg thiab ntau yam ntawm cov khoom manufactured los ntawm lub enterprise, nws zoo ua hauj lwm ua thiab cov kev pab cuam ncaj nraim, thiab cov nqi tiag tiag ntawm ntau lawm, cov tswj observance ntawm lub kwv yees rau nyiaj cov ntau lawm thiab kev tswj, qhov kev luj xyuas ntawm kev kawm ntawv ntawm lub lag luam units thiab raws li ib tug tshwm sim ntawm kev tshawb fawb mechanisms ntawm kev txo nqi ntau lawm.

Ris rau tus nqi ntawm ntau lawm thiab nws cov kev faib.

hluavtaws nqi accounting yuav paub qhov txawv ntawm cov nqi ntawm ntau lawm uas yog ua nyob rau hauv ib tug tej yam qauv maj noj mus rau hauv tus account tag nrho cov thawj nqi thiab raws li lawv lub hom phiaj.

Thiab raws li nyob rau hauv no hom ntawm accounting cov ntaub ntawv yog ib qho analytical account ntawm tus nqi ntawm ntau lawm. Qhov no hom ntawm tus account tus nqi ntawm ntau lawm yog lub koom haum raws li cov sawv hom phiaj ntawm accounting thiab tswj nyob rau hauv lub ntsiab lus teb ntawm cov khoom cua accounting.

Tus so ntawm lub nqi yog grouped los ntawm tej pab pawg.

Cov thawj pab pawg neeg - ib tug loj nqi. Qhov no yog ib feem ntawm cov nqi uas txuam nrog cov txheej txheem siv lub raw cov ntaub ntawv thiab lwm yam nyiaj siv ua haujlwm nqi.

Qhov thib ob pab pawg neeg no nyiaj siv ua haujlwm. Qhov no hom ntawm tus nqi yog tsim nyob rau hauv kev twb kev txuas nrog cov txheej txheem ntawm lub koom haum thiab cov txij nkawm ntawm ntau lawm, raws li tau zoo raws li nws cov kev tswj.

Cia li ua kom tus nqi ntawm ntau lawm thiab xav txog qhov thiaj li hu ua singletons nqi denominated nyob rau hauv tib lub caij ntawm cov nqi - nyiaj ua hauj lwm, thiab lwm yam

Nyob rau hauv tas li ntawd, muaj kev cov nqi. Qhov no zoo ntawm cov nqi thiab cov nuj nqis tej zaum yuav comprise ob peb ntsiab.

Cia li zoo rau tej yam ntawm cov nqi rau nqi thiab ntau lawm txoj distinguishes ncaj thiab indirect nqi. Direct hu rau ib feem nqi uas ncaj qha kev cuam tshuam rau tus nqi ntawm cov tsim (lub ntsiab raw khoom thiab cov kev sib yuav ntawm ntau lawm, lwm yam). Indirect nqi tsis txog ncaj qha mus rau tus nqi ntawm tej yam ntawm cov khoom. Lawv faib arbitrarily determined thiab nyiaj siv ua haujlwm, kev, nonproductive cov nuj nqis.

Cia li los persistence paub qhov txawv nce mus nce los nqi thiab kuj tas li. Qhov txawv nruab nrab ntawm lawv cov lus dag nyob rau hauv qhov kev hloov nyob rau hauv lub qhov ntau ntawm cov nqi. Yog hais tias lub zog yog ncaj qha nyob rau hauv lub ntim ntawm ntau lawm, qhov thib ob nyob ntawm-qhov kev hloov nyob rau hauv tus ntawm nyiaj siv ua haujlwm thiab kev khiav cov nqi.

Yog li, noj mus rau hauv tus account tus nqi ntawm ntau lawm, manipulating tag nrho cov saum toj no hais cov chav kawm, hom thiab pawg ntawm cov nqi, nyob rau hauv lub kawg, thiab muab ib tug ntshiab pom tau qhov sib daim duab uas kom meej meej qhia tau hais tias lub qhov ntau ntawm cov nqi, thiab cov uas ya ntawm ntau lawm yog loj nqi.