ثبت دقیق و نگهداری درست از انواع سندهای حسابداری میتواند شرکتها، موسسات و اشخاص حقیقی را از مشکلات مالی و درگیریهای مالیاتی مصون دارد. دفتر روزنامه، دفتر کل، دفتر دارایی، دفتر کپیه، صورتوضعیتها و تمام فاکتورهای خرید و فروش جزو این موارد هستند. تنظیم و بایگانی هر یک از این اسناد شرایط و دستورالعملهای مختص به خود را دارند. در این مقاله، به معرفی انواع سند حسابداری میپردازیم.
نوشته مرتبط: انواع صورتهای مالی
سند حسابداری چیست؟
سند حسابداری به رویدادی مالی گفته میشود که دارای حداقل یک بدهکار و یک بستانکار باشد و در یک دوره مالی مشخص اتفاق بیفتد. اسناد حسابداری قانونی برای اینکه قابلیت استناد داشته باشند باید دارای تاریخ دقیق و دوره مالی معین باشند. انواع سند حسابداری ممکن است به صورت دائم یا موقت باشند و حتی با یادداشتهایی کامل شوند. نکته مهم در تنظیم این اسناد، روشن بودن نوع آنها است تا در مراجعات بعدی بتوان به آسانی آنها را یافت.
انواع سند حسابداری چیست؟
سند حسابداری دستی
این نوع سند به شکل چاپی است و حسابدار به صورت دستی اطلاعات را در آن وارد میکند. امروزه استفاده از سند حسابداری دستی بسیار کم شده است و شرکتها و صاحبان مشاغل بیشتر به سمت سندهای حسابداری کامپیوتری رفتهاند.
سند حسابداری کامپیوتری
نرمافزارهای حسابداری انواع سندها و فرمت آنها را به اپراتورهای خود ارائه میدهند. حسابدار علاوه بر وارد کردن سادهتر و سریعتر اطلاعات میتواند به صورت سیستمی انواع گزارشها را استخراج کند.
سند حسابداری ساده
به اسنادی که فقط شامل بدهکار و بستانکار باشند و اصطلاحاً دو آرتیکل داشته باشند، سند ساده گفته میشود. مزیت اصلی این نوع سند حسابداری، ساده بودن تحلیل آن و راحت بودن وارد کردن آن به سیستم است.
سند حسابداری مرکب
به اسنادی که دارای بیش از دو آرتیکل باشند، سند مرکب گفته میشود. در این نوع سند حسابداری، امکان ثبت چندین بدهکار و چندین بستانکار به صورت همزمان وجود دارد. همچنین فروش نقدی و نسیه را نیز میتوان در آن نشان داد.
انواع سند حسابداری موقت
سند حسابداری دائمی ثبت و تایید شده است و امکان هیچ تغییر و اصلاحی در آن وجود ندارد. اما سند حسابداری موقت، همانطور که از عنوان آن مشخص است، ثبت شده اما میتوان در آن دخل و تصرف کرد. این اسناد پنج نوع دارند:
سند حسابداری موقت عادی: که در آن رویدادهای جاری و روزانه به ثبت میرسد.
سند افتتاحیه: که در آغاز هر دوره مالی برای انتقال اطلاعات مربوط به سال قبل تهیه میشود.
اسناد سیستمی: که به صورت اتوماتیک از سیستم استخراج میشوند، مانند فاکتورهای فروش.
صورت سود و زیان: که یکی از مهمترین انواع سند حسابداری است و معمولاً برای بستن حسابهای موقت استفاده میشود.
سند اختتامیه: که در پایان هر دوره مالی برای بستن نهایی حسابها استفاده میشود.
مندرجات انواع سند حسابداری
هشت ردیف اطلاعاتی برای درج در یک سند مورد نیاز است:
شماره سند، تاریخ، نوع سند حسابداری (ساده، مرکب، سیستمی، دستی و…)، شرح سند (خرید، فروش و…)، نام صاحب حساب، مشخص کردن ستونها (بدهکار و بستانکار)، جمع کل، نام و امضای تنظیمکننده سند.
گفتنی است که ثبت شماره سند حسابداری در دفاتر قانونی مثل دفتر روزنامه الزامی است. همچنین در شرایطی که حسابها نیاز به توضیح بیشتر دارند، از دفتر معین برای شرح بیشتر و بیان جزئیات دقیقتر استفاده میشود.
بایگانی انواع سند حسابداری
بایگانی به معنی نگهداری اصولی و طولانیمدت اسناد است. دسترسپذیر کردن سندها مهمترین ویژگی این کار است. در این پروسه، انواع سند حسابداری بر اساس گردش، محتوا، واحدها، موضوع و گیرنده طبقهبندی میشوند. تدوین دقیق شیوه کار و داشتن برنامهای نظاممند برای انجام آن برای تمام مجموعههای تجاری بسیار ضروری است. نرمافزارهای حسابداری استاندارد معمولاً امکانات بسیار مفیدی در این زمینه ارائه میدهند و جستوجوی اطلاعات را بسیار راحت میکنند.
پرسشهای متداول در مورد انواع سندهای حسابداری
سند حسابداری چیست؟
اسناد حسابداری رویدادهایی مالی هستند که دارای دستکم یک بدهکار و یک بستانکار باشند و در یک دوره مالی مشخص اتفاق بیفتند. اسناد حسابداری قابل استناد باید دارای تاریخ دقیق باشند.
انواع سند حسابداری چیست؟
اسناد حسابداری میتوانند دستی یا کامپیوتری، ساده یا مرکب، موقت یا دائم باشند.
سند حسابداری موقت چیست؟
سند حسابداری موقت سندی است که ثبت شده است اما میتوان آن را تغییر داد و اصلاح کرد.
چه اطلاعاتی برای تنظیم انواع سند تجاری مورد نیاز است؟
شماره سند، تاریخ سند، نوع سند، شرح سند، نام صاحب حساب، ستونهای بدهکار و بستانکار، جمع کل و امضای تنظیمکننده.
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