GL tshaj tawm yog dab tsi?

2024 Tus sau: Stanley Ellington | [email protected]. Kawg hloov kho: 2023-12-16 00:17

General Ledger tshaj tawm yog txheej txheem ntawm tshaj tawm Cov nyiaj them poob haujlwm rau qhov tsim nyog GL cov nyiaj suav nrog cov chaw them nqi Tshaj tawm Cov txiaj ntsig them nyiaj rau Accounting yog ib qho ntawm cov haujlwm tom ntej tau ua tom qab ua tiav cov nyiaj them poob haujlwm.

Yog li ntawd, GL txheej txheem yog dab tsi?

General ledger . Posting yog qhov txheej txheem ntawm kev sau nyiaj raws li cov qhab nia (sab xis), thiab cov nyiaj raws li daim debit (sab laug), hauv nplooj ntawv ntawm daim ntawv qhia dav dav . Cov kab ntawv ntxiv rau sab xis tuav cov haujlwm ua haujlwm tag nrho (zoo ib yam li phau ntawv teev npe). Cov npe ntawm cov npe ntawm tus as khauj yog hu ua daim ntawv qhia nyiaj.

Ib yam li ntawd, dab tsi yog 5 kauj ruam rau kev tshaj tawm hauv accounting? Cov tsib kauj ruam ntawm tshaj tawm los ntawm phau ntawv journal mus rau ledger suav nrog ntaus tus account lub npe thiab tus lej, qhia cov ntsiab lus ntawm cov ntawv sau nkag, nkag mus rau cov nuj nqis thiab cov qhab nia rau kev ua lag luam, suav cov nuj nqis khiav thiab qiv nyiaj, thiab kho txhua qhov yuam kev.

Tsis tas li ntawd, GL yog dab tsi hauv tuam txhab nyiaj?

A daim ntawv qhia dav dav ( GL ) yog ib pawg ntawm cov lej lej uas lub lag luam siv los taug qab nws cov kev lag luam nyiaj txiag thiab npaj cov ntaub ntawv nyiaj txiag. Txhua tus account yog cov ntaub ntawv tshwj xeeb uas qhia txog txhua yam khoom vaj khoom tsev, kev lav phib xaub, kev ncaj ncees, nyiaj tau los thiab kev siv nyiaj.

Debit thiab credit yog dab tsi?

A daim debit yog tus lej nkag nkag uas yog nce tus as khauj lossis tus lej siv nyiaj, lossis txo qis kev lav phib xaub lossis kev ncaj ncees. Nws yog positioned rau sab laug nyob rau hauv ib tug accounting nkag. A credit yog ib tug accounting nkag uas yuav ua rau kom ib tug lav los yog kev ncaj ncees account, los yog txo tus nqi ntawm cov khoom vaj khoom tsev los yog cov nuj nqis.