تنخواه گردان
چکیده :
در موسسات و شرکت ها برای پرداخت هزینه های جزئی و یا پرداخت بهای اشیاء و لوازمی که به طور اتفاقی مورد نیاز واقع می شود و خرید آنها فوریت دارد مانند پرداخت کرایه تاکسی و خرید غذا و سایر هزینه های جزئی؛ وجوهی پیش بینی شده و در نظر گرفته می شود که به این مقدار وجه نقد تنخواه یا تنخواه گردان گویند.
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تنخواه گردان
تنخواه گردان مبلغی پول است که برای رفع نیازهای مالی کوچک و جاری شرکتها و موسسات در اختیار کارمندان قرار میگیرد. هدف از این کار پرداخت سریع بهای خدمات و کالاهایی است که به طور روزمره در جریان فعالیت شرکت خریده میشود. تنخواه گردان روند پرداخت را بدون نیاز به صدور چک یا دیگر اوراق بهادار تسریع میکند. هر موسسه مبلغ معینی را در بودجه سالانه خود به عنوان تنخواه گردان تعیین میکند و آن را در مقابل رسید به یک یا چند کارمند میسپارد تا بسته به نیاز خرج کنند. در پایان سال مالی یا در دورههای کوتاهتر به حساب تنخواه گردان و صورت خرجها رسیدگی میشود و اگر مبلغی از آن باقیمانده باشد به صندوق شرکت باز گردانده میشود.
انواع تنخواه
وجوهی که به عنوان تنخواه در اختیار تنخواه دار قرار داده می شود می تواند ثابت یا متغیر باشد.
ـ تنخواه ثابت : یعنی همیشه یک مبلغ ثابت به عنوان تنخواه در اختیار نخواه دار قرار میگیرد و زمانی که تنخواه دار وجوه را دریافت کرد پس از انجام هزینه با ارائه اسناد و مدارک به حسابداری دوباره اقدام به دریافت تنخواه می نماید که مجددا مبلغ تنخواه تا حد مشخص تعیین شده به ایشان پرداخت خواهد شد و تنخواه ایشان تمدید می گردد.
ـ تنخواه متغیر : وقتی مبلغی که در اختیار تنخواه دار قرار داده شده هزینه گردید و پس از انجام هزینه مجددا تنخواه ایشان تمدید شد ولی تنخواه مجددی که به ایشان پرداخت گردید بیشتر یا کمتر از تنخواه پرداختی در اول باشد؛ این تنخواه متغیر می باشد.بنابراین در تنخواه متغیر مبلغ پرداختی به تنخواه دار ثابت نمی باشد؛ بلکه بنا به نیاز متغیر می باشد.
ثبت در حساب تنخواه گردان
به عنوان مثال در تاریخ 75/4/1 مبلغ 200.000 ریال به عنوان تنخواه طی چکی در اختیار آقای آرین تنخواه دار شرکت قرار داده می شود که ثبت زیر در دفاتر باید به عمل آید:
حساب تنخواه گردان 200.000
حساب بانک 200.000
بابت پرداخت وجه تنخواه به تنخواه دار
در زمان پرداخت وجه به تنخواه دار حساب جدیدی به نام تنخواه گردان ایجاد شده که باید توجه داشته باشید که این حساب ماهیت بدهکار و جزء طبقه حساب های دارایی می باشد.به هر حال در ادامه مطلب باید بدانید زمانی که تنخواه دار مبلغ تنخواه را هزینه نماید؛ به عنوان مثال 50.000 ریال از وجه نزد خود را برای خرید ملزومات و 100.000 ریال را بابت هزینه های آب و برق مصرفی پرداخت نماید.با ارائه صورت حساب و اسناد و مدارک درخواست تمدید تنخواه می نماید ؛ که بخش حسابداری پس از بررسی اسناد و مدارک و تعیین هزینه ها مجددا مبلغ هزینه صورت پذیرفته را به حساب نخواه دار طی چکی پرداخت می نماید.
در صورتی که مبلغ تنخواه ثابت باشد ثبت زیر در دفاتر به عمل می آید.
هزینه آب و برق مصرفی 100.000 ریال
هزینه ملزومات 50.000 ریال
بانک 150.000ریال
بابت پرداخت هزینه ملزومات و آب و برق مصرفی به تنخواه دار
حال در صورتی که مبلغ تنخواه گردان ثابت نباشد و مبلغ تنخواه متغیرباشد به صورت زیر عمل خواهد شد.
هزینه آب و برق مصرفی 100.000 ریال
هزینه ملزومات 50.000 ریال
حساب تنخواه 150.000 ریال
بابت تائید مخارج تنخواه و ثبت هزینه های تنخواه گردان
و با پرداخت وجه مجدد به تنخواه گردان به طور مثال به مبلغ 250.000 ریال ثبت زیر به عمل می آید.
حساب تنخواه 250.000
حساب بانک 250.000
بابت تمدید مجدد تنخواه تنخواه دار
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