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سند یا برگه حسابداری چیست ؟
معمولا در سیستم های حسابداری برای کاهش اشتباه در ثبت معاملات در دفتر روزنامه و صدور اجازه برای معاملات در دفتر روزنامه از برگه حسابداری (سند) استفاده می شود و اطلاعات مربوط به معاملات و رویدادهای مالی از روی اسناد و مدارک اولیه (اسناد و مدارک مثبته) مانند فاکتور؛ رسید و پرداخت وجوه و قبوض آب و برق در دفتر روزنامه ثبت نمی شود بلکه اطلاعات مربوط به معامله ابتدا روی اسناد و مدارک اولیه یا سند حسابداری نوشته شده و پس از اینکه این برگه (سند) به امضاء مقام مجاز رسید ( مدیرعامل؛ مدیرمالی؛رئیس حسابداری) این برگه ملاک ثبت در دفتر روزنامه می شود.

با استفاده از یک مثال مسئله را روشن می نمائیم:
در تمرینات قبل ما اشاره کردیم پرداخت هزینه تلفن را در تاریخ 95/2/21 را در دفاتر روزنامه ثبت کنید.
حسابدار برای اینکه این رویداد را در دفاتر روزنامه ثبت کند نیاز به مدارک مثبته دارد؛مدارک مثبته آن قبض تلفن پرداخت شده و مهر شده به مهر دریافت شد بانک می باشد زمانی که این قبض به دست حسابدار رسید می تواند ثبت ذیل را در دفاتر انجام دهد.
هزینه تلفن 20.000 ریال
             بانک / صندوق 20.000 ریال
اما در سیستم های حسابداری بدینگونه عمل نمی شود بلکه اول اسناد و مدارک اولیه که همان قبوض پرداخت شده و فیش های بانکی و سایر مدارک اولیه همچون فاکتورهای خرید و فروش است به ترتیب تاریخ بررسی می شود و پس از بررسی ثبت روزنامه ای که از این بابت باید در دفاتر روزنامه صورت پذیرد به روی برگه ای انجام می شود که به این برگه برگه حسابداری یا سند حسابداری می گویند.
سپس مدرک مثبته (فیشهای بانکی؛قبوض و فاکتورها و سایر مدارک مثبته) به برگه یا سند حسابداری الصاق می گردد که این برگه و مدرک مثبته ضمیمه به تایید رئیس حسابداری؛ مدیر مالی و سایر مسئولین می رسد که پس از تایید؛حسابدار آن را در دفاتر رسمی و قانونی ثبت می نماد یعنی حسابدار در دفتر روزنامه ثبت ذیل را انجام می دهد.
هزینه تلفن 20.000 ریال
              بانک / صندوق 20.000 ریال

اجزاء سند حسابداری

تاریخ ـ هر رویداد مالی در یک تاریخ مشخص اتفاق می افتد؛ بنابراین هر سند مالی هم باید یک تاریخ مشخص داشته باشد.بدون درج تاریخ ثبت سند حسابداری ممکن نمی باشد چون ثبت سند حسابداری باید به ترتیب تاریخ انجام شود.

شماره سند حسابداری ـ برای هر سند حسابداری یک شماره در نظر میگیریم که این شماره چینش اسناد را مشخص می کند.

حساب ها ـ در هر رویداد مالی حداقل دو حساب درگگیر خواهند شد که یکی حساب بدهکار و دیگری بستانکار خواهد شد.

آرتیکل سند حسابداری ـ به هر کد که در یک سند بدهکار یا بستانکار شود آرتیکل میگویند.هر سند باید حد اقل دو آرتیکل داشته باشد .

مجموع آرتیکل های بدهکار و بستانکار باید مساوی باشد (در اصتلاح سند تراز باشد) در غیر این صورت اسناد به صورت ثبت یادداشت ثبت شده در گزارشات لحاظ نمیشوند.

هر آرتیکل در سند حسابداری شامل موارد زیر است:

♦کد حساب :بسته به تعریف کدینگ حسابدار شامل کد معین حساب و به صورت اختیاری شامل یک یا چند کد تفصیلی می باشد.

♦ شرح آرتیکل : توضیحاتی است که علت بدهکاری یا بستانکاری کد حساب را شرح می دهد.

♦ مبلغ : در هر سند حسابداری دو ستون به مبلغ اختصاص داده شده است؛ که شامل ستون بدهکار و بستانکار می شود.برای هر آرتیکل فقط می توان یکی از ستون بدهکار یا بستانکار را ثبت کرد و باید حتما عدد درج شده مثبت و بالاتر از صفر باشد.( آرتیکل بدون مبلغ ثبت نمی شود)

جمع سند ـ جمع مبلغ ستون بدهکار و جمع مبلغ ستون بستانکار در زیر هر ستون درج می شود.جمع این دو ستون باید با هم برابر باشند تا به اصطلاح سند تراز باشد.

پیوست ـ فاکتور؛ رسید پرداخت ؛حواله واریز و... که باعث رویداد مالی مربوط به سند حسابداری بوده است؛ به سند پیوست می شود.تعداد این برگه ها را در پیوست سند درج می کنند.

 

فهرست حسابها یا کدینگ حسابها چیست و از آن چه استفاده ای می شود ؟  
معمولا موسسات با توجه به اینکه حسابهای زیادی دارند بویژه حالا که سیستم های حسابداری مکانیزه شده علاوه بر استفاده از نام حساب به هر حساب هم یک شماره و کد اختصاص می دهند که به آن کدینگ حساب گویند و این بدلیل راحت تر و سهل ترشدن عملیات حسابداری می باشد.
به عنوان مثال زمانی که می خواهند بگویند حساب بانک بدهکار شده می گویند حساب شماره ..... بدهکار شده است البته قابل توجه است که در ثبت دفاتر قانونی به هیچ وجه از شماره حساب استفاده نمی شود بلکه نام کامل حساب را می نویسند ولی در تهیه ترازهای آزمایشی و سایر موارد علاوه بر نام حساب از شماره حساب نیز استفاده می شود.
 

در شماره گذاری حسابها چه نکاتی باید رعایت شود؟
1- نحوه شماره گذاری حسابها بر اساس حجم فعالیت و معاملات و عملیات مالی موسسه باید صورت پذیرد.
2- تعداد حسابها و شماره گذاری آنها باید به تناسب نیازهای موسسه انتخاب شود.
3- حسابها باید بترتیبی شاره گذاری شوند که شماره هر حساب نوع و طبقه بندی آن حساب را مشخص کند.
4- در شماره گذاری حسابها باید ترتیبی اتخاذ شود که افزودن حسابهای جدید به فهرست حسابها بدون برهم خوردن نظم شماره گذاری امکان پذیر باشد.
دقت کنید و یاد بگیرید: معمولا برای شماره گذاری و کدبندی حسابها بترتیب ذیل عمل می شود:
داراییها را با شماره یک؛حسابهای بدهی را با شماره دو و حسابهای سرمایه را با شماره سه و حسابهای درآمد را با شماره چهار و هزینه ها را با شماره پنج آغاز می کنند.

به فهرست حسابهای ذیل دقت کنید.
داراییها :                                                                                         سرمایه :    
شماره حساب        نام حساب                                                          شماره حساب        نام حساب
      10            موجودی صندوق                                                                30            سرمایه آقای....
     11            موجودی بانک                                                                     31           برداشت
     12            بدهکاران                                                                            32            خلاصه سود و زیان
     13            ملزومات فنی                                                                     33            تراز اختتامی
     14            پیش پرداخت بیمه                                                            34            تراز افتتاحی
     15            آپارتمان                                                                        درآمد:
     16            اثاثه                                                                         شماره حساب        نام حساب
     17            ابزار                                                                                   40            درآمد تعمیرات
     18            وسائط نقلیه                                                                      41            درآمد فروش
                                                                                                                 42                   ...
                                                                                                                  43                   ...
بدهیها                                                                                               هزینه ها
شماره حساب        نام حساب                                                       شماره حساب        نام حساب
     20                 بستانکاران                                                                     50            هزینه تبلیغات
     21                 اسناد پرداختنی                                                            51            هزینه تعمیرات    
     22                 پیش دریافت درآمد                                                    52            هزینه اجاره
     23                دستمزد پرداختنی                                                       53            هزینه دستمزد
     24                وام بانکی                                                                       54            هزینه حمل
                                                                                                                  55            هزینه بیمه
بصورت خلاصه فهرست حسابها یا کدینگ حسابها به این شکل تعریف می شود.
 

فهرست یا کدینگ حسابها صورت کاملی از نام و شماره حسابهایی است که یک موسسه برای ثبت معاملات و عملیات مالی خود مورد استفاده قرار می دهد.