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اصلاحات و تعدیلات در پایان دوره مالی

حسابداران به خوبی می دانند که هدف از تهیه اطلاعات مالی کمک به استفاده کنندگان مختلف برای تصمیم گیری مالی است.این هدف زمانی تحقق می یابد که اطلاعات مالی تهیه شده اطلاعات واقعی و درست باشد. پس ضروری است که تمام درآمد ها و هزینه های یک دوره مالی ثبت و گزارش شود و در ترازنامه نیز تمام دارایی ها و بدهی ها و حقوق صاحبان سرمایه اورده شود.

برای انکه صورت های مالی یک واحد اقتصادی وضعیت مالی و نتایج عملیات ان را بدرستی نشان دهد؛ باید حاوی کلیه دارایی ها و بدهی ها و درآمد ها و هزینه ها باشد.اما مسئله ای که حسابداران غالبا با آن روبرو می شوند این است که برخی از رویداد های مالی بر نتایج عملیات بیش از یک دوره مالی اثر می گذارند. اثر این نوع رویداد های مالی بر دوره های مالی مختلف باید به دقت شناسایی و اندازه گیری شود.جهت تحقق این امر در پایان هر دوره مالی باید اصلاحات لازم در حساب ها انجام شود.

انواع حسابها

انواع حسابهای دفتر کل را از نظر انتقال دادن یا ندادن مانده انها به سال مالی بعد می توان به دسته های زیر تقسیم کرد:

حساب های دائمی

حساب های دائمی حساب هایی هستند که مانده انها به دوره مالی بعد منتقل می گردد.حساب های دائمی شامل دارایی ها ؛ بدهی ها و سرمایه می باشد. این حساب ها را حساب های تراز نامه ای نیز می گویند.

حساب های موقت

حساب های موقت حساب هایی هستند که در پایان دوره مالی بسته می شوند. حساب های موقت شامل حساب های درآمد ؛ هزینه و برداشت می باشند. به استثنای حساب برداشت این حساب ها را حساب های سود و زیانی نیز می گویند.

حساب های مختلط

حسابهای مختلط یعنی حسابهایی همچون پیش پرداختها ؛ پیش دریافت ها و ملزومات حسابهایی هستند که ممکن است قسمتی از مانده آنها به حسابهای سود و زیانی و بخشی از آن به ترازنامه متعلق باشد و در پایان دوره مالی باید مانده این حساب ها به حساب های تراز نامه ای و سود و زیانی تفکیک شود بنابراین زمانی که با انجام عمل حسابداری و ثبت در دفاتر و حسابها مانده حسابهای مختلط اصلاح می شود و به حساب های سود و زیانی و تراز نامه ای تبدیل می شود. در واقع اصلاحات و تعدیلات در پایان دوره مالی صورت پذیرفته است .

روش انجام اصلاحات و تعدیلات حسابهای مختلط

برای درک بهتر سعی میکنیم با مثال هایی موضوع مطرح گردد.

مثال اول:موسسه رایان در تاریخ 72/3/31 با پرداخت 1.200.000 یک ساختمان اداری را به مدت یک سال اجاره نمود.

بابت پرداخت اجاره یک سال ساختمان

بنابراین هزینه اجاره هر ماه به صورت زیر محاسبه خواهد شد.

هزینه اجاره هر ماه

در پایان سال یعنی 72/12/29 زمانی که صورت سود و زیان و صورت حساب تهیه می گردد اگر مبلغ 1.200.000 ریال پرداختنی به عنوان پیش پرداخت و یکی از دارایی ها شناسایی و در ترازنامه نشان داده شود گزارشات مالی صحیح نخواهد بود .چرا که از تاریخ 72/3/31 تا 72/12/29 مدت 9 ماه سپری شده است و در واقع 9 ماه هزینه اجاره تحمل شده است و سه ماه باقی مانده به عنوان پیش پرداخت باید شناسایی شود.

بنابراین باید در حسابها 900.000 ریال هزینه اجاره شناسایی شود و از طرفی 900.000 ریال از پیش پرداخت ها برگشت داده شود.

در نتیجه برای اصلاح حساب های مذکور ثبت زیر در تاریخ 72/12/29 در دفاتر صورت خواهد پذیرفت.

بابت اصلاح حساب پیش پرداخت اجاره

ملاحظه میشود با ثبت فوق اصلاحات و تعدیلات در پایان دوره مالی لازم در حسابها صورت می پذیرد چرا که 900.000 ریال هزینه تحمل شده به صورت سود و زیان انتقال یافته و از سود کسر خواهد شد در ضمن مانده پیش پرداخت اجاره 300.000 ریال خواهد شد و در تراز نامه 300.000 ریال که رقم صحیح است گزارش خواهد شد.