Kev suav rau txheej txheem ntau lawm kev cuam tshuam nrog kev xav txog ntawm tus nqi ntawm kev tsim cov khoom kawg ntawm cov khoom lag luam. Nyob rau tib lub sijhawm, qhov ntim thiab qhov ntau ntawm cov khoom raug coj mus rau hauv tus account, qib kev siv cov khoom tau raug saib xyuas, tus nqi raug suav, thiab cov peev txheej rau nws txo tau txheeb xyuas.
Cov Lus Qhia
Kauj ruam 1
Txiav txim siab qhov sib xyaw ntawm cov nqi suav nrog cov nqi hauv tus nqi. Lawv yuav tsum sib haum nrog cov nuj nqis uas suav nrog hauv paus sau se rau cov nyiaj khwv tau se raws li Tshooj 25 ntawm Cov Cai Them Se (Tshooj 252-264).
Kauj ruam 2
Tsim cov txheej txheem kev ua haujlwm sab hauv uas tso cai rau koj sau cov haujlwm ua haujlwm ntau lawm. Siv cov foos ntawm cov thawj coj ntawm cov ntaub ntawv.
Kauj ruam 3
Xav txog tus nqi ncaj qha cuam tshuam nrog kev tsim tawm ntawm qhov debit ntawm tus nquag nyiaj 20 "Main ntau lawm". Qhib cov subaccounts rau cov nyiaj no los ntawm kev cob qhia (cov chaw tsim khoom), hom haujlwm. Kev txheeb xyuas cov nyiaj yuav tsum tau khaws cia hauv cov ntsiab lus ntawm txhua tus nqi.
Kauj ruam 4
Paub txog cov nuj nqis cuam tshuam nrog kev saib xyuas ntawm cov khoom siv pabcuam (piv txwv, ntu kev thauj mus los, kev kho vaj tsev thiab chaw tsim kho), hauv qhov debit ntawm tus lej lag luam ntawm tus account 23 "Kev tsim khoom".
Kauj ruam 5
Ua cov ntaub ntawv sau cia txog tus nqi tsis ncaj (tsis muaj feem cuam tshuam nrog cov txheej txheem tsim tawm) ntawm cov nqe lus 25 "Cov nqi tsim khoom feem ntau" thiab 26 "Cov nqi lag luam dav dav". Hauv daim debit ntawm tus account 25, suav nrog tus nqi them nyiaj ua haujlwm (suav nrog txiav tawm) rau cov tswj hwm chaw thiab cov neeg ua haujlwm pabcuam, kev txo nqi, kev saib xyuas cov khoom seem, tus nqi hluav taws xob, thiab lwm yam.
Kauj Ruam 6
Xav txog tus nqi los tswj thiab tswj cov lag luam ntawm debit 26 ntawm tus as khauj. Nov yog cov nyiaj hli ntawm kev tswj hwm cov neeg ua haujlwm, suav nrog kev txiav tawm, cov nqi se thiab cov nqi them rau tus nqi tsim nqi, kev txo nqi thiab kev saib xyuas cov khoom qub tsis cuam tshuam nrog cov khoom tseem ceeb thiab pabcuam, chaw nres tsheb thiab tsev neeg siv nyiaj, thiab lwm yam kev siv nyiaj.
Kauj Ruam 7
Thaum kawg ntawm lub hlis, faib cov nqi ntawm cov khoom nruab nrab, kev tsim khoom thiab kev lag luam dav dav tus nqi nruab nrab ntawm cov haujlwm ib leeg (cov khoom lag luam) sib piv rau cov hauv paus xaiv (cov nyiaj ua haujlwm ntawm cov neeg ua haujlwm tseem ceeb, tus naj npawb ntawm cov tshuab-teev, qhov ntau ntawm cov tiav cov khoom lag luam, thiab lwm yam). Sau lawv tawm mus rau ntawm daim debit ntawm tus lej 20.
Kauj ruam 8
Txheeb xyuas cov haujlwm hauv kev ua tiav thaum kawg ntawm lub hli. Faib tag nrho cov nqi ntawm daim debit ntawm tus account 20 ntawm cov khoom muag thiab ua haujlwm nyob rau hauv kev kawm. Sau tawm hauv daim debit ntawm tus lej 90 "Muag" (rau kev ua haujlwm thiab kev pabcuam) thiab hauv daim debit ntawm tus account 40 "Tso tawm cov khoom tiav" (rau cov khoom tiav) cov nqi ntawm cov haujlwm no.
Kauj Ruam 9
Cov nyiaj tau los thiab kev siv ntawm cov khoom tiav hauv cov chaw khaws khoom hauv ib hlis, suav rau hauv tus account account 43 ntawm cov nqi npaj thiab cov nqi hauv kev ntsuas. Txheeb xyuas tag nrho tus nqi ntawm cov khoom lag luam tsim tawm ntawm tus nqi npaj thiab cov khoom teev tus nqi ntawm daim credit ntawm tus account 40 "Tshaj tawm ntawm cov khoom tiav", qhov debit yuav raws li lawv cov nqi tiag tiag. Sib piv cov nuj nqis nuj nqi thiab cov nuj nqi qiv nyiaj. Kaw cov as khauj los ntawm kev tshaj tawm: Daim debit ntawm tus lej 90 (tus nqi "tus nqi"), Lub txhab nyiaj ntawm tus account 40 "Tso tawm cov khoom tiav" - qhov sib txawv tau rov qab rau hauv liab yog tias tus nqi npaj tau dhau tus nqi tiag, lossis Debit ntawm tus lej 90 (subaccount "Tus Nqi"), credit ntawm tus account 40 "Tshaj tawm ntawm cov khoom tiav" - qhov sib txawv tau sau tawm yog tias tus nqi tiag tiag dhau qhov tau npaj tseg.
Kauj ruam 10
Xav txog cov nyiaj tau los ntawm kev muag cov khoom lag luam ntawm cov qhab nia ntawm tus account 90 hauv kev sib sau nrog tus account 62 "Kev Hais Haum nrog cov neeg yuav khoom thiab cov neeg yuav khoom." Txheeb xyuas cov txiaj ntsig nyiaj txiag ntawm kev tsim khoom los ntawm kev sib piv cov nuj nqis thiab qiv nyiaj rau tus account 90. Sau tawm cov nyiaj tau los hauv daim npav 99 "Cov paj thiab poob", thiab cov poob hauv qhov debit ntawm tus lej no.
