Cov kev hloov pauv tau sau tseg hauv phau ntawv teev npe li cas?
Cov kev hloov pauv tau sau tseg hauv phau ntawv teev npe li cas?

Video: Cov kev hloov pauv tau sau tseg hauv phau ntawv teev npe li cas?

Video: Cov kev hloov pauv tau sau tseg hauv phau ntawv teev npe li cas?
Video: 8 yam tsis txhob ua thaum sib deev tag tsis li yuav phom sij txog lub neej txoj sia. 2024, Kaum ib hlis
Anonim

Phau ntawv yog a sau tseg uas khaws nyiaj txiag muas nyob rau hauv chronological kev txiav txim, i.e. raws li lawv tshwm sim. Txhua tus accounting muas yog kaw tseg dhau phau ntawv sau nkag uas qhia cov npe ntawm tus account, cov nyiaj, thiab seb cov nyiaj no puas yog kaw tseg nyob rau hauv debit los yog credit sab ntawm cov nyiaj.

Tom qab ntawd, ib tug kuj yuav nug, yuav sau phau ntawv sau npe li cas?

Cov ntawv sau siv daim debit thiab credit rau sau tseg cov kev hloov ntawm cov accounting equation nyob rau hauv general phau ntawv sau . Ib txwm nkag teb chaws hom ntawv dictates tias debited accounts tau teev ua ntej credited accounts. Txhua nkag teb chaws kuj tseem nrog rau hnub sib pauv, lub npe, thiab cov lus piav qhia ntawm qhov kev tshwm sim.

Ib tug kuj yuav nug, dab tsi yog cov ntawv sau yooj yim? A Phau ntawv nkag tsuas yog cov ntsiab lus ntawm cov nuj nqis thiab cov qhab nia ntawm qhov kev sib pauv nkag mus rau Phau ntawv . Cov ntawv sau yog qhov tseem ceeb vim lawv tso cai rau peb txheeb xyuas peb cov kev lag luam rau hauv cov ntaub ntawv tswj tau.

Kuj kom paub, vim li cas cov kev hloov pauv tau sau tseg?

A kev lag luam yog ib qho xwm txheej tshwm sim hauv kev lag luam uas hloov qhov nyiaj tshuav tsawg kawg yog ob tus account. Yog vim li cas muas yuav tsum muaj kev cuam tshuam tsawg kawg yog ob tus as khauj vim tias cov kws tshaj lij nyiaj txiag siv cov txheej txheem ntawm kev sau npe hu ua ob-tus accounting.

Cov kev cai ntawm kev sau ntawv xov xwm yog dab tsi?

Thaum kev lag luam kev lag luam xav tau a nkag teb chaws , peb yuav tsum ua raws li cov no txoj cai : Cov nkag yuav tsum muaj tsawg kawg yog 2 tus account nrog 1 DEBIT tus nqi thiab tsawg kawg yog 1 CREDIT nyiaj. Cov DEBITS tau teev ua ntej thiab tom qab ntawd CREDITS. Cov nyiaj DEBIT yuav ib txwm sib npaug ntawm cov nyiaj CREDIT.

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