Cov txheej txheem:

Qhov yooj yim accounting kab zauv yog dab tsi?
Qhov yooj yim accounting kab zauv yog dab tsi?

Video: Qhov yooj yim accounting kab zauv yog dab tsi?

Video: Qhov yooj yim accounting kab zauv yog dab tsi?
Video: qia teev xwm kab qhov yooj yim 2024, Kaum ib hlis
Anonim

Cov accounting sib npaug yog a yooj yim txoj cai ntawm accounting thiab ib qho tseem ceeb ntawm daim ntawv tshuav nyiaj li cas. Assets = Liabilities + Equity. Cov kev sib npaug yog raws li nram no: Assets = Liabilities + Shareholder's Equity.

Yog li ntawd, dab tsi yog accounting equation formula?

Cov accounting sib npaug whereby cov cuab tam = liabilities + shareholders 'equity yog xam raws li nram no: Accounting sib npaug = $157,797 (tag nrho liabilities) + $196,831 (equity) sib npaug $354,628, (uas sib npaug tag nrho cov cuab tam rau lub sijhawm)

Qhov thib ob, plaub qhov kev sib npaug hauv kev suav nyiaj txiag yog dab tsi? Feem ntau, koj yuav xav tau tag nrho plaub: daim ntawv qhia nyiaj tau los, daim ntawv tshuav nyiaj, nqe lus ntawm nyiaj ntsuab flow, thiab nqe lus ntawm tus tswv kev ncaj ncees. Los ntawm kev npaj plaub daim ntawv qhia nyiaj txiag no, koj yuav pom tau tias koj lub tuam txhab nyiaj txiag ua haujlwm zoo npaum li cas lossis nrhiav thaj chaw uas xav tau kev txhim kho.

Tsis tas li lo lus nug yog, dab tsi yog qhov yooj yim accounting sib npaug piav nrog piv txwv?

Cov yooj yim accounting equation yog: Assets = Liabilities + Owner's equity. Yog tias kev lav phib xaub ntxiv rau tus tswv txoj kev ncaj ncees sib npaug li $ 150, 000, cov cuab tam yuav tsum sib npaug li $ 150, 000.

Dab tsi yog 3 txoj cai golden ntawm accounting?

Golden Txoj Cai ntawm Accounting

  • Debit The Receiver, Credit The Giver. Lub hauv paus ntsiab lus no yog siv nyob rau hauv cov ntaub ntawv ntawm tus kheej account.
  • Debit dab tsi los hauv, credit dab tsi tawm. Lub hauv paus ntsiab lus no yog siv rau hauv cov nyiaj tiag.
  • Debit tag nrho cov nuj nqis thiab poob, credit tag nrho cov nyiaj tau los thiab tau txais.

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