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اين يقفل حساب المسحوبات الشخصية من الحسابات المؤقتة

30 ديسمبر 2022

اين يقفل حساب المسحوبات الشخصية من الحسابات المؤقتة

يعتبر حساب المسحوبات الشخصية من الحسابات المؤقتة

والذي يتم اقفاله في حساب راس المال او في حساب جاري صاحب المنشأة
بجعله في الطرف الدائن,

ولكن اقفال حساب المسحوبات الشخصية في حساب راس المال سيؤدي الى تغيير رصيد حساب راس المال من فترة مالية الى اخرى,

وسيختلف رصيده عن ما هو مسجل في عقد تاسيس المنشأة وهذا يخالف للقوانين المعمول بها في بعض الدول,

فلذلك يفضل ان يتم اقفاله في حساب جاري صاحب المنشأة .

قيد اقفال حساب المسحوبات الشخصية
المدين الدائن البيان

xxx من ح/جاري صاحب المنشأة
xxx الى ح/المسحوبات الشخصية

اقفال حساب المسحوبات الشخصية في الحساب الجاري لصاحب المنشأة
وبعد اقفال الحسابات الاسمية المؤقتة

يتم عمل ميزان مراجعة بعد الاقفال واعداد الميزانية العمومية والتي ستحتوي على جميع الحسابات الحقيقية الدائمة والتي سيتم تدويرها وترحيلها الى الفترة المالية القادمة

المعالجات المحاسبية

أخر المواضيع من قسم : المعالجات المحاسبية

تعليقات

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_WidgetManager._RegisterWidget('_PageListView', new _WidgetInfo('PageList1', 'pages', document.getElementById('PageList1'), {'title': '\u0627\u0644\u0635\u0641\u062d\u0627\u062a', 'links': [{'isCurrentPage': false, 'href': '/', 'title': '\u0627\u0644\u0635\u0641\u062d\u0629 \u0627\u0644\u0631\u0626\u064a\u0633\u064a\u0629'}], 'mobile': false, 'showPlaceholder': true, 'hasCurrentPage': false}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList867', 'pages', document.getElementById('LinkList867'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList3', 'top-social-L', document.getElementById('LinkList3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HeaderView', new _WidgetInfo('Header1', 'logo', document.getElementById('Header1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList22', 'menu', document.getElementById('LinkList22'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML100', 'Topa3lan-sc', document.getElementById('HTML100'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML101', 'Topa3lan-sc2', document.getElementById('HTML101'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label200', 'shreeta5bar', document.getElementById('Label200'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label5', 'Postcs2', document.getElementById('Label5'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label4', 'Postcs3', document.getElementById('Label4'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_BlogView', new _WidgetInfo('Blog1', 'Tempnec', document.getElementById('Blog1'), {'cmtInteractionsEnabled': false, 'lightboxEnabled': true, 'lightboxModuleUrl': 'https://www.blogger.com/static/v1/jsbin/3593061544-lbx__ar.js', 'lightboxCssUrl': 'https://www.blogger.com/static/v1/v-css/1964470060-lightbox_bundle_rtl.css'}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML201', 'PostAds', document.getElementById('HTML201'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML202', 'PostAds', document.getElementById('HTML202'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML203', 'PostAds', document.getElementById('HTML203'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML205', 'PostAds', document.getElementById('HTML205'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML206', 'PostAds', document.getElementById('HTML206'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML207', 'PostAds', document.getElementById('HTML207'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LinkListView', new _WidgetInfo('LinkList500', 'AddOns', document.getElementById('LinkList500'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML1', 'AddOns', document.getElementById('HTML1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML2', 'AddOns', document.getElementById('HTML2'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label7', 'Postcs6', document.getElementById('Label7'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label1', 'Postcs6', document.getElementById('Label1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label8', 'Postcs7', document.getElementById('Label8'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_LabelView', new _WidgetInfo('Label6', 'Postcs7', document.getElementById('Label6'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_HTMLView', new _WidgetInfo('HTML3', 'sidepar', document.getElementById('HTML3'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_PopularPostsView', new _WidgetInfo('PopularPosts1', 'sidepar', document.getElementById('PopularPosts1'), {}, 'displayModeFull')); _WidgetManager._RegisterWidget('_FeaturedPostView', new _WidgetInfo('FeaturedPost1', 'sidepar', document.getElementById('FeaturedPost1'), {}, 'displayModeFull'));