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مثال هایی برای بدهکار حساب و بستانکار حساب

ما در اینجا با ذکرمثال هایی برای بدهکار حساب و بستانکار حساب سعی کرده ایم تا شما کاربران گرامی را با مفهوم بدهکار و بستانکار آشنا کنیم .

آقای ضیایی با اختصاص دادن 2.500.000 ریال موجودی نقد و کالایی به مبلغ 500.000 ریال فعالیت تجاری خود را آغاز می کند.
تجزیه و تحلیل: موجودی نقد و کالا داراییها موسسه تجارتی و آورده های آقای ضیایی به عنوان سرمایه می باشند بنابراین حساب داراییها و سرمایه هر دو افزایش داشته اند.
داراییها = بدهی + سرمایه ⇒ معادله اصلی حسابداری 500.000 + 2.500.000 = 0 + 3.000.000

 

2- آقای ضیایی با پرداخت 500.000 ریال مقداری اثاثه جهت تجارتخانه خود می خرد.
تجزیه و تحلیل: با پرداخت 500.000 ریال بخشی از دارایی صندوق کاهش پیدا کرده و دارایی دیگری به نام اثاثه افزایش پیدا کرده است.
داراییها = بدهی + سرمایه
500.000 + 500.000 +2.000.000 = 0 + 3.000.000
اثاثه + کالا + نقد = سرمایه

 

3- آقای ضیایی جهت شرکت خود وسائط نقلیه به مبلغ 300.000 ریال به صورت نسیه خریداری می کند.
تجزیه و تحلیل: یک دارایی ثابت به داراییها به مبلغ 300.000 ریال اضافه شد.
از طرف دیگر بدهیهای شرکت به مبلغ 300.000 ریال افزایش می یابد.
داراییها = بدهی + سرمایه
300.000 + 500.000 + 500.000 + 2.000.000 = 300.000 + 3.000.000
وسائط نقلیه + اثاثه + کالا + صندوق = بستانکاران + سرمایه

 

 

4- آقای ضیایی 200.000 ریال از وسایل خود را به صورت نقد می فروشد.
تجزیه و تحلیل: حساب اثاثه یک دارایی است 200.000 ریال کاهش وحساب موجودس نقد 200.000 ریال افزایش پیدا می کند.
داراییها = بدهیها + سرمایه
300.000 + 300.000 + 500.000 + 2.200.000 = 300.000 + 3.000.000
وسائط نقلیه + اثاثه + کالا + موجودی نقد = بستانکاران + سرمایه

 

5- آقای ضیایی 100.000 ریال از بدهی خود را بابت موضوع شماره (3) ورداخت می نماید.
تجزیه و تحلیل: مجودی نقد 100.000 ریال یکی از داراییها کاهش پیدا می کند از طرف دیگر 100.000 ریال از بدهی ها کاهش پیدا می کند.
داراییها = بدهی + سرمایه
300.000 + 300.000 + 500.000 + 2.100.000 = 200.000 + 3.000.000
وسائط نقلیه + اثاثه + کالا + موجودی نقد = بستانکاران + سرمایه

 

6- آقای سلیمی یکی از دوستان آقای ضیایی 50.000 ریال به عنوان قرض از آقای رستمی دریافت می کند.
تجزیه و تحلیل: 50.000 ریال موجودی نقد یکی از داراییها کاهش پیدا می کند و در مقابل دارایی دیگری به نام بدهکاران ایجاد می شود.
داراییها = بدهیها + سرمایه
300.000 + 300.000 + 500.000 + 50.000 + 2.050.000 = 200.000 + 3.000.000
وسائط نقلیه + اثاثه + کالا + بدهکاران + موجودی نقد = بستانکاران + سرمایه

 

7- پس از گذشت یک هفته آقای سلیمی بدهی خود را به آقای ضیایی پرداخت می نماید.
تجزیه و تحلیل: موجودی نقد یکی ازداراییها 50.000 ریال افزایش و یکی از داراییهای نیر به نام بدهکاران کاهش پیدا می یابد.
داراییها = بدهیها + سرمایه
300.000 + 30.000 + 500.000 + 2.100.000 = 200.000 + 3.000.000
وسائط نقلیه + اثاثه + کالا + موجودی نقدی = بستانکاران + سرمایه

 

حال اگر بخواهیم مانده هر حساب را مشخص کنیم باید طرف بدهکار هر حساب را و طرف بستانکار هر حساب را جمع زده و طرف بیشتر را از کمتر کم کنیم مانده آن حساب بدست می آید.

 

در نتیجه اگر مانده هر حساب را دریک حسابT بزرگتر که طرف راست ان حسابهایی که ماهیت (مانده) بدهکار دارند وطرف چپ آن حسابهایی که ماهیت بستانکار را دارند بنویسیم ترازنامه شرکت آقای ضیایی رانیزتهیه کرده ایم.
و یک حسابدار موفق بوده ایم.

 

بعد از هر مبادله باید معادله حسابداری توازن داشته باشد ولی آزمون اینکه مجموع داراییها برابر با مجموع بدهیها و سرمایه است در پایان هر مبادله لازم نیست. در معادله زمانی توازن برقرار خواهد بود که در هر مبادله بدهکارها با بستانکارها برابر باشند.