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بستن حساب

بستن حساب یعنی مانده حساب را صفر کنیم و یا مانده آنرا انتقال دهیم. بستن حساب با توجه به نوع حسابها به دو دسته تقسیم می شوند:
A : حسابهای موقت
B : حسابهای دائمی

حسابهای موقت کدامند ؟
حسابهای موقت حسابهایی هستند که در پایان دوره؛ بسته شده و مانده آنها صفر می گردد.
حسابهای هزینه و درآمد جزو حسابهای موقت بوده که مانده آنها به خلاصه حساب سود و زیان بسته شده و به آن انتقال می یابد و پس از آن از حساب خلاصه سود وزیان به حساب سرمایه نقل می یابد.
در واقع وقتی می گوییم حساب درآمد بسته شود یعنی مانده بستانکار آن را با ثبت روزنامه بدهکار صفر می کنیم و حساب خلاصه سود و زیان انتقال دهیم.
به مثال زیر توجه کنید:
جمع حساب درآمد مانده اش در پایان دوره مالی 500.000 ریال است.

وقتی می گوییم حساب هزینه بسته می شود یعنی جمع مانده بدهکار آن با ثبت بستانکار صفر شده و به حساب خلاصه سود و زیان انتقال می یابد. مثلا اگر مانده حساب هزینه 200.000 ریال بدهکار باشد برای بستن آن:

می بینیم که چون مانده حساب خلاصه سود و زیان بستانکار بود یعنی ما سود داشتیم به حساب سرمایه منتقل شد و حساب سرمایه افزایش پیدا کرد و اگر مانده خلاصه سود و زیان بدهکار باشد یعنی ما زیان داشته ایم حساب سرمایه کاهش پیدا می کند و باید ثبت ذیل را انجام دهیم :

حسابهای دائمی کدامند ؟
حسابهای ترازنامه ای که در پایان دوره مانده آنها صفر نشده بلکه به دوره مالی بعد انتقال می یابد حسابهای دائمی می باشند.
حسابهای دائمی با استفاده از حساب تراز اختتامی بسته می شوند یعنی خساب تراز اختتامی رابابت بستن حسابهای دائمی و مانده بدهکار (داراییها) بدهکار نموده و حسابهای مانده بدهکار (داراییها) را بستانکار می نماییم.

بابت بستن حسابهای دائمی با مانده بستانکار

حساب تراز اختتامی چیست ؟
حساب تراز اختتامی حسابی واسط است که در پایان سال مالی برای بستن حسابهای دائمی در دفتر کل افتتاح و در همانروز بسته می شود.یعنی اینکه در یک روز یک ثبت بدهکار و یک ثبت بستانکار خورده و مانده اش صفر خواهد شد . به حساب دفتر کل در بالا توجه کنید.
اما برای افتتاح حسابهای دائمی در سال بعد چگونه عمل می کنیم ؟ برای افتتاح حسابهای دائمی در ابتدای دوره مالی جدید باید از حساب تراز افتتاحیه استفاده نمود.

حساب تراز افتتاحیه چیست ؟
حساب تراز افتتاحیه حسابی واسط است که در ابتدای سال مالی برای انتقال مانده حسابهای دائمی به دفاتر سال جدید در دفتر کل افتتاح و در همان روز بسته می شود.
دقت کنید برای انتقال حسابهای دائمی به سال مالی جدید باید داراییها را بدهکار نموده و در طرف مقابل حساب تراز افتاحیه را بستانکار کنیم.
داراییها ××
تراز افتتاحیه××
و برای ایجاد حساب سرمایه و بدهیها باید حساب بدهیها و سرمایه را بستانکار کنیم و طرف آنها تراز افتتاحیه می باشد که بدهکار می گردد.