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آموزش حسابداری برای غیر حسابداران - ماهیت حسابها و حسابهای موقت و دائم

** آموزش حسابداری کاربردی برای كسانی كه هیچ آشنایی با این رشته ندارند **

ماهیت حسابها و حسابهای موقت و دائم

نویسنده :میثم ماپار
تاریخ:1384/08/8-09:10 ق.ظ

در اینجا بهتر دیدم قبل از شروع مبحث جدید حسابداری واحد های بازرگانی و تجاری ، در رابطه با ماهیت حسابها و همچنین حسابهای موقت و دائم یك توضیح مختصری بدم .
در حسابداری هر حساب دارای یك ماهیت است یعنی حسابها ماهیتاً یا بدهكار هستند و یا بستانكار . حالا دونستن این ماهیت به چه درد میخوره انشاءالله در زمانی كه حسابداری رو مقداری وارد بشید بیشتر به اهمیت اون پی خواهید برد و متوجه خواهید شد كه ماهیت حسابها از بحث دو طرفه بودن حسابداری نشات گرفته و كنترل بعضی از حسابها با دونستن ماهیت اون حساب انجام میشه .
در ارتباط با حسابهای موقت و دائم هم قبلاً یك توضیح مختصر دادم كه حسابها در یك دسته بندی كلی به دو نوع حسابهای موقت و حسابهای دائم تقسیم میشوند .
1 - حسابهای موقت :
حسابهایی هستند كه مربوط به عملیات حسابداری در یك سال مالی هستند و در پایان سال با یك حساب واسطه بسته شده (صفر میشوند) و در نهایت نتیجه عملیات آنها به حسابهای دائم منتقل میشن و باز در ابتدای سال بعد مجدداً افتتاح میشوند ضمناً به این نوع حسابها ، حسابهای سود و زیانی هم میگن مانند حسابهای درآمد و هزینه .
2 - حسابهای دائم :
حسابهایی هستند كه از ابتدای تاسیس یك واحد تجاری افتتاح شده و عملیات حسابداری سالهای مختلف در آنها انجام شده و مانده آنها از یك سال به سال مالی بعد منتقل میشوند ضمناً به این نوع حسابها ، حسابهای ترازنامه ای هم میگن مثل داراییها ، بدهیها و حساب سرمایه .


داراییها

بدهیها

سرمایه

درآمد و فروش

هزینه و خرید

دائم

دائم

دائم

موقت

موقت

افزایش

كاهش

افزایش

كاهش

افزایش

كاهش

افزایش

كاهش

افزایش

كاهش

بدهكار

بستانكار

بستانكار

بدهكار

بستانكار

بدهكار

بستانكار

بدهكار

بدهكار

بستانكار



نوع مطلب : حسابداری مقدماتی 

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