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حساب خرید و فروش در حسابداری

 

حساب خرید چیست ؟

حساب خرید حسابی است که بهای کالاهای خریداری شده در یک دوره مالی اعم از خرید نقد یا نسیه در آن ثبت می گردد و در واقع با خرید کالا ثبت بدهکار می گردد.

حساب خرید یک حساب با ماهیت بدهکار می باشد که با ثبت بدهکار افزایش و با ثبت بستانکار کاهش خواهد یافت.

به مثال زیر توجه کنید:

شما یک فروشگاه لوازم صوتی دارید برای مغازه خود از یک عمده فروشی 5 عدد رادیو را جمعا به قیمت 500 ریال بصورت نقد خریداری می نمایید. رویداد مالی فوق به صورت زیر در دفاتر ثبت می شود.

حساب خرید 500.000 ریال                                                                   

                 حساب بانک 500.000 ریال

بابت خرید 5 عدد رادیو به صورت نقد  

 

و اگر 2 عدد تلویزیون به مبلغ 1.200.000 ریال به صورت نسیه خریداری کنید باید به صورت ذیل عمل نمایید.

حساب خرید 1.200.000 ریال                                                              

               بستانکاران 1.200.000 ریال

بابت خرید 2 عدد تلویزیون به صورت نسیه 

 

در معاملات متداول تجاری بعضی اوقات بنا به دلایلی کالای خریداری شده توسط خریدار به فروشنده برگشت داده می شود و یا برای آنکه خریدار کالا را به فروشنده برنگرداند فروشنده تخفیف یا تعدیلی در قیمت فروش به خریدار می دهد که این دو موضوع معمولا در حسابی تحت عنوان برگشت از خرید و تخفیفات ثبت می شود.باید توجه کرد که حساب فوق معادل قیمت کالای برگردانده شده به فروشندگان و یا تخفیفات اخذ شده از آنان بستانکار می شود.                               

                                                                                                                              

 مجددا به مثال به مثال ارائه شده قبل برمی گردیم.

اگر شما دو عدد از رادیو های خریداری شده خود را به علت اینکه کالای مورد معامله قبل از تحویل به شما آسیب دیده است به فروشنده برگشت دهید و یا مبلغ 200.000 ریال به عنوان تخفیف به علت آسیب کالا دریافت کنید ثبت زیر را در دفاتر روزنامه و کل انجام خواهید داد.

 

 

 

 

و اگر شما در زمان خرید تلویزیون با فروشنده شرط کرده باشید پول تلویزیون ها را در شصت روز آینده بپردازید و اگر تا  پانزده روز دیگر پول آن را به فروشنده پرداخت کنید 10% تخفیف از فروشنده بگیرید و در ظرف همین پانزده روز پول فروشنده را پرداخت کنید و از تخفیف استفاده نمائید. باید ثبت زیر را در دفاتر روزنامه و کل انجام دهید.

در واع شما 120.000 ریال به فروشنده کمتر خواهید پرداخت و از تخفیف نقدی استفاده خواهید نمود.

بستانکاران 1.200.000                                                                                    

             تخفیفات نقدی خرید 120.000

                               بانک 1.080.000

 

نکته

شرط خرید و فروش نسیه را معمولا به صورت اختصار نشان می دهند .

به مثال فوق بر می گردیم : در شرایط معامله شرط شده بود که اولا فروش نسیه شصت روزه می باشد ثانیا اگر در ظرف پانزده روز خریدار طلب فروشنده را پرداخت کند از 10% تخفیف استفاده می نماید که به اختصار به صورت زیر نشان داده می شود.

( ن ؛ 60 ؛ 10 ؛ 15 )

یعنی ن اول حرف کلمه نسیه می باشد و منظور نسیه 60 روزه است و 10% تخفیف می توان استفاده نمود اگر در طرف 15 روز پرداخت شود.

 

 

حساب فروش چیست؟

موسسات بازرگانی با فروش کالای خود درآمد کسب می کنند که درآمد حاصله در حساب فروش یا فروش کالا ثبت می شود و حساب فروش حسابی است که معادل قیمت فروش کالاهایی که در طول دوره مالی به طور نقد یا نسیه به فروش می رسند بستانکار می شود.

حساب فروش ماهیت بستانکار داشته و باثبت بستانکار افزاش یافته و با ثبت بدهکار کاهش می یابد. 

 

حساب برگشت از فروش و تخفیفات: این حساب بابت قیمت فروش کالای برگشتی از طرف مشتریان و یا تخفیف اعطایی به آنان به علت عیوب و نقص کالا می باشد که این حساب با برگشت  فروش بدهکار خواهد شد.

حساب فوق ماهیت بدهکار داشته و با ثبت بدهکار افزایش می یابد. در ضمن باید اشاره نمود با استفاده مشتریان از تخفیفات نقدی فروش که در فروش های نقدی فروش که در فروش های مشروط ایجاد می شود حساب تخفیفات نقدی فروش بدهکار می گردد.

به مثال های زیر توجه کنید:

 شما یک فروشگاه لوازم خانگی دارید؛ مقدار زیادی کالا به یکی از مشتریان خود به مبلغ 1.000.000 ریال به صورت نقد می فروشید.رویداد مالی فوق را به صورت زیر در دفاتر روزنامه و کل باید ثبت کرد.

نقد  ؛  صندوق 1.000.000 ریال                               

                حساب فروش 1.000.000 ریال

بابت فروش کالا به صورت نقد               

 

اگر که 2 عدد جاروبرقی را به صورت نسیه به یکی از مشتریان به مبلغ 500.000 ریال بفروشید ثبت زیر را در دفاتر انجام دهید.

بدهکاران 500.000 ریال                                      

              حساب فروش 500.000 ریال

بابت فروش نسیه 2 عدد جاروبرقی    

 

یک عدد تلویزیون را هم با شرط ( ن؛ 30؛2؛10 ) به یکی از مشتریان خود به مبلغ 800.000 ریال می فروشید بنابراین ثبت ذیل در حساب ها صورت خواهد پذیرفت .

بدهکاران 800.000 ریال                                          

              فروش 800.000 ریال

بابت فروش نسیه 30 روزه     

 

 

حال اگر مشتری فوق الذکر 5 روز بعد پول تلویزیون خریداری شده را به شما پرداخت نماید و در واقع از فرصت تخفیف استفاده کند ثبت زیر در دفاتر صورت خواهد پذیرفت.

                         نقد  /  بانک 784.000  ریال

تخفیفات نقدی فروش 16.000 ریال

                               بدهکاران 800.000 ریال