Kev txheeb xyuas cov khoom siv yog txheej txheem sib tw thiab xav tau qhov tseeb ntawm tus accountant. Txhawm rau tsis rub tawm cov ntaub ntawv nrog cov ntaub ntawv loj, cov ntaub ntawv yuav tsum muab sau kom tiav.
Kho cov ntaub ntawv kom zoo - kev txiav txim hauv tuam txhab. Qhov kev vam meej ntawm cov khoom thiab qhov tseeb ntawm kev txheeb xyuas qhov ntsuas yuav nyob ntawm seb cov ntaub ntawv ntws hauv lub tuam txhab. Yog tias txhua yam kev ntsuas tau ua tiav raws sijhawm, daim ntawv tshuav nyiaj thaum lub sijhawm tshaj tawm yuav dhau mus yam tsis muaj teeb meem.
Cov kev cai sau dav dav
Cov khoom siv yog cov cuab tam tam sim no ntawm lub koom haum. Kev txheeb xyuas cov ntaub ntawv yuav khaws cia rau hauv tus account 10 "Cov Khoom Siv". Hauv chav kawm ntawm lub tuam txhab lub neej, ntau ntau ntawm cov cuab yeej muaj nqis me me raug siv.
Tom qab siv tas, cov khoom siv yuav tsum tau sau tawm, tawm hauv nws ntawm daim ntawv tshuav nyiaj tsis muaj txiaj ntsig, vim qhov no ua rau muaj qhov tsis txaus ntseeg ntawm kev ua tsis tau tus nqi ntawm cov khoom muaj nqis.
Lub sij hawm ntawm qhov sau-tawm yog tsim los ntawm txhua lub koom haum ntawm tus kheej, cov ntaub ntawv no yuav tsum tau sau tawm hauv txoj cai tswj hwm nyiaj txiag. Tus no tuaj yeem yog lub hli, lub hlis lossis hnub uas cov neeg laus tau so haujlwm. Kev muab pov tseg yog tsim los ntawm ib daim ntawv pov thawj uas sau tawm. Cov ntaub ntawv no qhia tus nqi ntawm cov ntaub ntawv sau tawm thiab tus nqi tag nrho. Daim ntawv yog tsim los ntawm kev lag luam ywj siab. Txog rau qee pawg ntawm cov ntaub ntawv, yuav tsum muaj cov ntaub ntawv ntxiv kom paub meej tias kev noj. Piv txwv li, sau tawm roj, nws yog qhov yuav tsum tau siv rau txoj kev thauj mus los, uas qhia tau qhov tseeb ntawm cov nqi ntawm roj thiab roj av.
Sau cov lag luam kom them nyiaj
Tag nrho cov ntaub ntawv saum toj no yog thaj chaw rau kev sau cov ntaub ntawv tawm. Tsuas yog tom qab lawv sau npe yuav tsum tus accountant ua cov ntawv tshaj xo.
Kev muab cov khoom pov tseg yog ib txwm muaj nyob hauv Daim Duab Credit 10 "Cov Khoom Siv".
Ua raws li qhov twg cov khoom siv tseem ceeb mus, lub xov hlau tsim. Qhov no tuaj yeem hloov mus rau kev tsim khoom, sau-tawm vim kev sib yuav, lossis tsuas yog siv rau qhov kev xav tau ntawm lub koom haum. Feem ntau, ob tus account siv, uas nws yog kev coj los sau ntawm cov nqi ntawm cov khoom siv: tus account 20 "Kev tsim khoom tseem ceeb" thiab tus account 26 "Cov haujlwm siv dav dav". Yog tias lub koomhaum ncaj qha rau kev tsim khoom, tus lej 20 yog siv, hauv lwm qhov - 26.
Daim debit 20 - Credit 10 - Tshaj tawm cov ntaub ntawv rau kev tsim khoom loj.
Daim Debit 26 - credit 10 - Tshaj tawm cov ntaub ntawv rau kev xav tau kev lag luam dav dav.
Muaj lwm txoj hauv kev rau kev sib pauv khoom. Lawv siv nyob rau hauv cov koomhaum loj uas muaj cov lej loj ntawm cov kev teeb tsa.
Daim 23 - Credit 10 - Qhov teeb meem ntawm cov ntaub ntawv rau kev tsim khoom ntu.
Daim Debit 25 - Credit 10 - Tshaj tawm cov ntaub ntawv rau kev xav tau dav dav.
Daim Debit 28 - Qiv Nyiaj 10 - Qhov teeb meem ntawm cov ntaub ntawv siv los kho kev sib yuav.
Daim Debit 29 - Qiv Nyiaj 10 - Qhov teeb meem ntawm cov ntaub ntawv rau kev tsim khoom lag luam.
Daim Debit 44 - Qiv Nyiaj 10 - Cov ntaub ntawv sau tawm ntawm chav kawm ntawm kev ua lag luam, lossis siv los tswj cov chaw muag khoom.
Daim Npav 94 - Txhab Nyiaj 10 - Sau qhov tawm ntawm tus nqi ntawm cov khoom puas, lawv yuav tsum raug tso tawm raws li cov ntawv rov ua dua tshiab
