Dab tsi yog qhov debit ntawm kev sib tw sib npaug?
Dab tsi yog qhov debit ntawm kev sib tw sib npaug?

Video: Dab tsi yog qhov debit ntawm kev sib tw sib npaug?

Video: Dab tsi yog qhov debit ntawm kev sib tw sib npaug?
Video: Ke hlub yog dab tsi? 2024, Kaum ib hlis
Anonim

Kev Txiav Txim Siab yog ib daim ntawv teev cov nyiaj tshuav ntawm cov ntawv sau nyiaj hauv ib hnub thiab yog thawj kauj ruam ntawm kev npaj cov lus qhia nyiaj txiag. Cov khoom vaj khoom tsev thiab cov nuj nqis tshwm nyob rau hauv daim debit sab ntawm sib npaug sib tw whereas liabilities, peev thiab nyiaj tau los account tshwm nyob rau ntawm credit.

Tom qab ntawd, ib tug kuj yuav nug, dab tsi yog nyob rau sab debit ntawm qhov kev sib tw?

Cov sib npaug sib tw muaj ob sab, lub debit sab thiab credit sab . Debits suav nrog cov nyiaj xws li cov khoom vaj khoom tsev thiab cov nyiaj siv nyiaj. Piv txwv li, Nyiaj Ntsuab yog tus asset asset account thiab yog nyob rau hauv debit sab , thaum Accounts Payable yog lub luag hauj lwm thiab yog li ntawd yuav muab tso rau hauv qhov credit sab.

Tsis tas li, cov khoom twg tuaj nyob rau hauv qhov kev sib tw? A sib npaug sib tw suav nrog ib daim ntawv teev npe ntawm tag nrho cov ntawv sau nyiaj hauv tuam txhab. Txhua tus account yuav tsum suav nrog tus lej account, piav qhia ntawm tus as khauj, thiab nws qhov kawg debit / credit tshuav nyiaj li cas . Tsis tas li ntawd, nws yuav tsum hais hnub kawg ntawm lub sijhawm sau nyiaj.

Tom qab ntawd, lo lus nug yog, ua li cas koj thiaj paub yog tias nws daim debit lossis credit hauv qhov kev sib tw?

Nco ntsoov tias tag nrho rau cov Debit thiab Credit nkag los ntawm qhov xaus tshuav nyiaj li cas ntawm T-accounts lossis ledger cards. Thaum twg siv T-accounts, yog sab laug yog ntau dua, tus account muaj a DEBIT tshuav nyiaj li cas . Yog sab xis yog ntau dua, tus account muaj a CREDIT tshuav nyiaj li cas.

Lub hom phiaj ntawm kev sib tw sib npaug yog dab tsi?

Cov lub hom phiaj ntawm kev sib tw sib npaug yog los xyuas kom meej tias tag nrho cov kev nkag mus rau hauv ib lub koom haum daim ntawv teev npe yog qhov sib npaug. A sib npaug sib tw teev qhov xaus tshuav nyiaj li cas nyob rau hauv txhua tus account ledger. Thaum siv phau ntawv sau cia kaw lus, lub sib npaug sib tw kuj tseem siv los tsim cov ntaub ntawv nyiaj txiag.

Pom zoo: