The ego nkwupụta nke enterprise. Kpọmkwem nke ego okwu na a obere azụmahịa.

Accounting okwu nke enterprise ga-haziri na dị na Russian iwu. The ajụjụ iwu a kpụrụ dị ka àgwà nke enterprise Ọdịdị, ụlọ ọrụ oru. Head ewe zuru ọrụ maka nzukọ nke aza ajụjụ.

Number nke ajụjụ nkeji nke ala-adabere na parameters nke enterprise, ụdị nke ya ọrụ, mmepụta technology, ịkwaga ebe ọzọ. The ajụjụ akuko nke obere ulo oru kọwara iwu "On Accounting" na mejupụtara:

· Record-Idebe dị ka a ọhụrụ Russian iwu.

· Organizations ntụgharị akwụkwọ na-aza ajụjụ data mgbanwe ka kụziere mpụga achịkwa ụlọ ọrụ.

· Nyochasịrị ajụjụ data iji chọpụta esịtidem ego iji hụ ego ekweghị ekwe.

Obere ulo oru kwesịrị ime mgbanwe ụfọdụ ná n'ozuzu nabatara ajụjụ ọgwụgwọ nke mmepụta ego, ngwaahịa na uru na-akwụ ụgwọ. Mgbanwe na-mere na njikọ na Mbelata na chaatị nke akaụntụ. The ego nkwupụta nke ikike na-agụnye ndị na-esonụ atụmatụ:

o "01" - "ofu Àgwà". Apart Intangible akụ na-dere. Na otu akaụntụ debited "02" lara ezumike nká na debit.

o "02" - "Depreciation". A ndekọ nke amortization nke intangible akụ.

o "90" - "Sales". Ewere n'ime akaụntụ na-akwụ ụgwọ ndị a na-mkpochapu ofu akụ. Ke adianade do, "Sales" debit akaụntụ debited bụ n'ụzọ zuru ezu amortized òkè nke ofu akụ, uru nke mmapụta akụ mgbe ha na-ere. The ego natara site na ire ngwaahịa na-e dere na "90" n'aka akaụntụ.

o "10" - "Materials". The ego nkwupụta nke kwadoro maka inventories ẹkenịmde site "10".

o "20" - "Primary mmepụta". Ebe a na-eduzi ihe niile na-akwụ ụgwọ nke na emeputa. The ajụjụ akuko nke obere ulo oru ga-eji nke a na akaụntụ maka ndokwa nke ọrụ, ogbugbu nke dị iche iche ọrụ na ụlọ ọrụ. The na-eri nke mmezi nke isi agwa na-gụnyere ke eri nke mmepụta na ẹkenam ka kwekọrọ ekwekọ efu ihe.

o "76" - "Settlements na ụgwọ na ụgwọ." Ji zuo nke ngwongwo site na asịwo dị ka nkwekọrịta nke igbanwo, dechapụ ibe ji, dị ka nke ọma dị ka ihe ndekọ nke ihe nile ụdị ụgwọ.

o "99" - "uru na losses". Isiokwu a na-enye ohere maka ojiji nke ego na-akwụ ụgwọ na uru.

o "66" - "ịkwụ ụgwọ na mgbazinye ego na-adịghị adịte agbazinye." Ọ na-egosi na ije nke ụlọ akụ mgbazinye ego, ntụkwasị obi na ego ego.

Ụdị nke ajụjụ ihe n'okpuru mfe atụmatụ na-agụnye ojiji nke "Book of ajụjụ nke akụ na ụba ọrụ." N'ihi na akwụkwọ, na mkpa okwu dị ka registers.

Amanyere bụ iwu ụdị ajụjụ sịrị bụ "Statement na peerolu." Ndị ọzọ okwu na-eji dị mkpa. Ọ bụrụ na a obere azụmahịa nwere a ukwuu nke nkeji nke ihe onwunwe, ị nwere ike iji atọ ndị yiri nkata kaadị ije nke isi ihe.

Ná ngwụsị nke ọnwa ọ dị mkpa na mkpokọta - ịrụ ngụkọta oge nke ntụgharị nke ọ bụla chaatị nke akaụntụ na-egosipụta mmechi itule. Mkpokọta n'ihi debit turnovers ga-dakọtara na ngụkọta ntụgharị na n'aka akara na n'ihi na "ego" kọlụm. Subtotal ikpeazụ itule nke n'ezinụlọ na-arụsi ọrụ akaụntụ ga-dakọtara. All ikpeazụ data na-e ka itule mpempe akwụkwọ.

The ego nkwupụta nke ihe kwadoro - ọrụ a dị mfe, ma na-achọ a otutu ọrụ, eru àgwà, anya. Ya mere, ego kwesịrị onye na-arụ, na nke kwesịrị ekwesị agụmakwụkwọ, ọrụ ahụmahụ. Ke adianade do, ọ bụ ihe amamihe na-eduzi N'ajụjụ ọnụ, iji hụ na ya amaka.