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ما هي المعالجة المحاسبية عند اعتبار نفقات البحث والاستكشاف مصروفات ايرادية

01 مايو 2020

ما هي المعالجة المحاسبية عند اعتبار نفقات البحث والاستكشاف مصروفات ايرادية

اعتبار المصروف (نفقات البحث والاستكشاف) مصروفات ايرادية :

تحمل على حـ/أ . خ ولا تظهر في الميزانية ويتم إثباته بالقيد الآتي:-

أ‌) عند سداد المصروف (عند الدفع ):

من حـ/ م.البحث والاستكشاف

إلى حـ/ البنك/نقدية/صندوق

ب‌) في نهاية السنة :

يحمل لـ حـ/ أ . خ بالقيد الآتي :

من حـ/ أ . خ

الى حـ/ م.البحث والاستكشاف

المعالجات المحاسبية محاسبة بترول

أخر المواضيع من قسم : المعالجات المحاسبية

تعليقات

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