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آموزش حسابداری - فروش اسقاطی 2
 
آموزش حسابداری
اللهم عجل لولیک الفرج
درباره وبلاگ


سلام خدمت دوستان و مهمانان

حسابگر وحسابرس واقعی خداوند است وبا صفت رحمت ؛بندگان مو’من را حسابرسی می کند

مدیر وبلاگ : محمد طهماسبی
نویسندگان
نظرسنجی
سلام دوست عزیز نظر شما در مورد مطالب وبلاگ کدام گزینه میباشد؟








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بی
بر اساس این روش در زمان فروش، هیچگونه سود شناسایی 
نمی شود .شناسایی سود، تا بازیافت بهای تمام شده دارایی ویا
 کالا از طریق دریافت اقساط به تعویق می افتد.


          ادامه مطلب را مطالعه فرمایید
روش بازیافت بهای تمام شده

1-در مواردی که اطمینان کامل نسبت به وصول اقساط وجود ندارد ، می 
توان از روش بازیافت بهای تمام شده استفاده نمود

2-بر اساس این روش در زمان فروش، هیچگونه سود شناسایی 
نمی شود .شناسایی سود، تا بازیافت بهای تمام شده دارایی ویا
 کالا از طریق دریافت اقساط به تعویق می افتد.

3-به محض بازیافت بهای تمام شده ،وجوهی که از ان به بعد، و از
  طریق وصول اقساط دریافت می شود، تماما بعنوان سود شناشایی 
  می شود.

مثال ٢: روش بازیافت بهای تمام شده

فرض کنید شرکت بازرگانی محمد دستگاه تراشی،با بهای تمام 
شده ٣،٠٠٠،٠٠٠ را به بهای ۴،٠٠٠0،٠٠٠ ریال با دریافت مبلغ
١،٠٠٠،٠٠٠ ریال پیش دریافت، به یکی از خریداران واگذار
می نماید،.باقیمانده بهای فروش طی ١٢ قسط سه ماهه از ابتدای
سال ٨٢ ، قابل وصول است . بازرگانی افتخار از روش باز
یافت بهای تمام شده در رابطه فروش اقساطی استفاده می نماید .
ثبت های روزنامه فروشنده با فرض وصول تمام اقساط در
سررسیدبشرط زیر باشد:

   82/1/1
         بانک                              1,000,000
        اسنا دریافتنی اقساطی  3,000,000

                               فروش اقساطی 4,000,000


  82/4/1 
وصول اولین قسط درتارخ 

         بانک        250,000

            اسناد دریافتنی اقساطی 250,000

   
  با وصول اقساط دوم تا هشتم ، ثبت قبلی عینا تکرار می شود.
  با وصول قسط هشتم، تمامی بهای تمام شده دستگاه تراش   
  فروخته شده
بازیافت می شود.
  در پایان سال اول فروش ( ٨٢ ) نسبت به بستن حساب فروش
  وبهای تمام
شده اقساطی اقدام می شود.

  بهای تمام شده کالای فروش رفته 3,000,000

                                       موجودی کالا 3,000,000


 82/12/29
   فروش اقساطی 4,000,000
   بهای تمام شده کالای فروش رفته 3,000,000
     سود ناخاص تحقق نیافته            1,000,000

 سود تحقق نیافته به عنوان حساب کاهنده اسناد دریافتنی
 در ترازنامه
منعکس می شود

 
با دریافت اقساط نهم تا دوازدهم در سررسیدهای مربوطه
 ثبت های روزنامه زیر در دفتر فروشنده انجام می شود:

     بانک       250,000
      اسنا دریافتنی اقساطی   250,000


   سود نا خالص تحقق نیافته 250,000

                سود تحقق یافته اقساطی 250,000


    روش تعهدی

   در مواردی که فروشنده اطمینان معقولی در رابطه دریافت 
  اقساط داشته باشد وهیچ نوع تعهد الزام اور نسبت به خریدار
  نداشته باشد، می تواند از روش تعهدی استفاده نماید.
  بر اساس این روش سود نا خالص تحقق یافته در زمان فروش
   کالا یا دارایی، شناسایی ودر حسابها ثبت می شود.
  ثبت های روزنامه مربوط به شرح زیر می باشد

  با فروش کالا: 
     1-     بانک                         ***
       اسناد دریافتنی اقساطی ***

                                    فروش اقساطی ***

     2-بهای تمام شده کالای فروش رفته *** 
                                          
                                    موجودی کالا   ***


  در پایان دوره مالی

   1- فروش اقساطی                         ***
    بهای تمام شده کالای فروش رفته  ***
   
                                           سود تحقق یافته ***


   2-سود تحقق یافته *** 
             
                           سود وزیان ***


  در صورتی که فروش اقساطی همراه با سفته وبا بهره باشد
   مبلغ هر قسط دریافتی ، علاوه بر بهای فروش درامد بهره
  دوره وصول، را نیز شامل می شود. ثبت روزنامه مربوط به
   شرح زیر می باشد:

         بانک            *** 
          
           اسناد دریافتنی اقساطی   ***
    سود تضمین شده(درامد بهره)  ***

  ادامه مطالب در پست های بعد در اختیار شما قرار می گیرد

  نوشته شده توسط محمد طهماسبی




نوع مطلب : حسابداری شرکتها، اموزش حسابداری، 
برچسب ها : اموزش حسابداری، حسابداری شرکت ها، حسابداری پیشرفته، حسابرسی، حسابداری،
لینک های مرتبط :

       نظرات
پنجشنبه 1392/05/3
محمد طهماسبی
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چهارشنبه 1398/05/2 23:01
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چهارشنبه 1398/05/2 22:53
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چهارشنبه 1398/05/2 21:08
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دوشنبه 1398/04/31 15:09
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شنبه 1398/04/29 19:20
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چهارشنبه 1398/04/12 12:16
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چهارشنبه 1398/04/12 02:50
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سه شنبه 1398/04/11 22:39
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جمعه 1398/04/7 19:31
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