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متى المشتريات تذكر مخزون ومتى تذكر مشتريات وما فائدة رأس المال العامل

30 ديسمبر 2022

متى المشتريات تذكر مخزون ومتى تذكر مشتريات وما فائدة رأس المال العامل

في نظامين للمخزون ( نظام الجرد الدورى & نظام الجرد المستمر ) وده نظام حسابات مش أوقات الجرد زى ما هيتهيألك ..
الجرد الدورى لايوجد به حساب المخازن وعند الشراء نقول من ح/ المشتريات وفي نهاية الفترة نجرد المخزن لمعرفة بضاعة اخر المده

ومنه نحسب تكلفة البضاعة المباعه = رصيد أول المده + صافي المشتريات- مخزون اخر المده

. والنظام ده ينفع في الشركات التجارية مثلا .

أما نظام الجرد المستمر هو إنشاء حسابين ( حساب المخازن و حساب تكلفه المبيعات) عند الشراء نقول من ح/ المخزن و عند الاخراج من المخزن للبيع او التصنيع بنقول

من ح/ تكلفة المبيعات

الي ح / المخزن .

وبالتالي تقدر تعرف رصيد المخزن باستمرار وكذلك تكلفة المبيعات.وده مطبق اكثر في الشركات الصناعية

أما فائدة معرفة راس المال العامل هو معرفة قدرة الشركة في سداد التزاماتها قصيره الاجل من خلال أصولها المتداولة اي في الأجل القصير

معلومات محاسبية

أخر المواضيع من قسم : معلومات محاسبية

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