Rangwame littãfi

Accounting rajista ake kirgawa siffofin ko alluna takamaiman tsari ga ra'ayoyi da kuma rikodi na lissafin bayanai a kan samuwar kudi da za'ayi a ayyukan da su. An gina daidai da lissafin kudi akida, da kuma daidai da kungiyar data bayanai dake cikin ikon mallakar daga cikin sha'anin dukiya da kuma kafofin na da samuwar. Kamfanonin da suka biya kudin shiga da haraji kamata kuma ci gaba da haraji rajista.

A data daga wadannan takardu da ake bukata domin samun bayanai a kan hali na ta da sha'anin kasuwanci. Yana rijistar samar da wannan aiki da kyau, saboda su duka bayanai na tattalin arziki da wani yanayi suna harhada da abun ciki.

Accounting records an bambanta a hanyoyi masu yawa.

A bayyanar a kan rabo rajista na cards (lissafin kudi tsarin, kaya), littattafan (primary, tsabar kudi), da zanen gado (rikodin kudi na depreciation), kwamfuta da kuma kafofin watsa labarum (woje, diskettes).

Cards - shi Forms, raba da ginshiƙai. da ake bukata don ƙirƙirar fayil hukuma. Su ne m ga kungiyoyin na takardun shaidarka. Akwai bude account (misali, receivables), mnogografnye (misali, samar da halin kaka), inventories (na gyarawa dukiya), a kan wani accrual littãfi (dũkiya), kaya iko.

Jawabin (ko sako-sako da zanen gado) ana amfani da su da asusun ga kowane irin records, su ne tushen zamani lissafin kudi.

The littattafan - ƙidaya kuma laced odnoformatnye zanen gado sanya hannu da shugaban akawu. Suna da hakkin tsarin (zare kudi / bashi).

Bisa ga ƙarfi ne hikimar tantance, inda records an kiyaye a kan asusun, tare da taƙaitaccen bayanin abubuwan da ke ayyukan (kadara management, cards, zanen gado, littattafan). roba, a cikin abin da records ana sa a monetary sharuddan, ba tare da bayyana rubutu (general ledger). a hade.

By gina a kan rabo rajista na layi daya ginshikan (kudi rahotanni), da jerin jadawalai (ciyarwarsu lists, mujallolin-umarni), a hade (yayi garantin, mujallu).

Domin na rikodi takardun ne hannunka (cards) da kuma inji (kwamfuta).

By da yanayin da rikodi ledgers saki na shekara-shekara (tsayayyen aiki lokaci na hukumar, ba tare da ra'ayoyi da asusun),-din-din (harhada bisa ga wani tsarin, daidai da kama yanayi na aiki: general ledger, sanarwa na lissafi na stock ciyarwarsu) da kuma a hade (mujallu-yayi garantin) .

Bisa ga tsarin ne unilateral, huldar, mnogografnymi, dara da mikakke. A unilateral hada jadawalai zare kudi da kuma bashi shigarwar (index cards). Bangarorin tura da biyu shafukan (hagu - zare kudi, dama - bashi), su ana amfani da lissafin a cikin littattafai. Mnogografnye rijistar zama dole domin ta yiwu tunani ƙarin Manuniya lokacin gudanar hikimar tantance lissafi (a sha'anin matsayin dukan, raka'a, da dai sauransu). Dara - gani a zare kudi account, bashi - wasu (mujallolin, janar ledger). Ƙirgar - nuna kowane hikimar tantance account a kan wannan layin.

Kasance da lissafin kudi rajista ya zama m, ba tare da gyare-gyare da kuma erasures. Entries sanya su, ya kamata a rechecked ta hanyar kwatanta data na analytical da kuma roba lissafin kudi records kamar yadda maganganun suna shirya a kan su.

Tabbaci daga cikin bayanai za a iya za'ayi ko a ci gaba da daukan samfur Hanyar. All gano kurakurai kamata a gyara kafin Shirin zanen da karshe kudi kalamai. Gano kurakurai iya gyara a cikin irin wannan hanyoyi: proofreading, ƙarin rikodi da kuma korau lambobin. Gyare-gyare da za a iya yi kamar yadda da sakamakon lissafi, da kuma bayan shi, ko da yaushe yin musamman tunani don shigar data a general ledger.