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🔷 نمونه انواع حساب های پایان دوره

🔻نمونه حساب­­های موقت:
برخی از حساب­های این گروه که مربوط به درآمد و هزینه­ها می­باشد شامل فروش، هزینه حقوق و دستمزد، هزینه آب، هزینه تلفن و … است که در پایان دوره مالی مانده آن­ها بسته می­شود و به طور مستقیم به سال بعد منتقل نمی­شود.

🔻نمونه حساب­های مخلوط:
از جمله این نوع حساب­ها، پیش پرداخت اجاره و پیش دریافت درآمد می­باشد که شامل دو بخش موقت و دائمی می­باشند. در پایان دوره مالی بخشی از آن به عنوان حساب موقت به حساب هزینه منظور می شود و بخش دیگر آن به عنوان حساب دائم  به دوره مالی بعدی منتقل می شود.

🔻نمونه حساب­های دائمی:
برخی از حساب­های این گروه که شامل دارایی، بدهی و حقوق صاحبان سهام می­باشد شامل موجودی نقد و بانک، حساب­های دریافتنی تجاری، سرمایه و …  است که مانده آن­ها در پایان دوره مالی بسته شده و به طور مستقیم به دوره مالی بعد منتقل می­گردد.

📌کانال حسابدارشید
@hesabdarshidcom

آموزش حسابداری | حسابدارشید
🔷 نمونه انواع حساب های پایان دوره

🔻نمونه حساب­­های موقت:
برخی از حساب­های این گروه که مربوط به درآمد و هزینه­ها می­باشد شامل فروش، هزینه حقوق و دستمزد، هزینه آب، هزینه تلفن و … است که در پایان دوره مالی مانده آن­ها بسته می­شود و به طور مستقیم به سال بعد منتقل نمی­شود.

🔻نمونه حساب­های مخلوط:
از جمله این نوع حساب­ها، پیش پرداخت اجاره و پیش دریافت درآمد می­باشد که شامل دو بخش موقت و دائمی می­باشند. در پایان دوره مالی بخشی از آن به عنوان حساب موقت به حساب هزینه منظور می شود و بخش دیگر آن به عنوان حساب دائم  به دوره مالی بعدی منتقل می شود.

🔻نمونه حساب­های دائمی:
برخی از حساب­های این گروه که شامل دارایی، بدهی و حقوق صاحبان سهام می­باشد شامل موجودی نقد و بانک، حساب­های دریافتنی تجاری، سرمایه و …  است که مانده آن­ها در پایان دوره مالی بسته شده و به طور مستقیم به دوره مالی بعد منتقل می­گردد.

📌کانال حسابدارشید
@hesabdarshidcom
hottg.com/hesabdarshidcom/3479
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🔷 نمونه انواع حساب های پایان دوره

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