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ثبت در حساب بانک

حساب بانک

غالبا وجوه نقد شرکت ها و موسسات در حساب های بانکی متمرکز می شود و دریافت ها و پرداخت های آنان از طریق بانک ها صورت می گیرد.استفاده از حساب های بانکی برای دریافت و پرداخت های شرکت منجر به افزایش کنترل های مالی بر وجوه نقد شرکت خواهد شد.بنابراین بسیاری از شرکت ها از نگهداری صندوق خودداری می نمایند.

ثبت در حساب بانک

حساب بانک نیز یک دارایی است و بدهکار و بستانکار کردن آن شبیه حساب صندوق است.بنابراین زمانی که وجهی به حساب بانکی به نام شرکت واریز می شود در دفاتر شرکت حساب بانک بدهکار و زمانی که از حساب بانک برداشت وجه نقد انجام می شود ( با صدور چک یا ارائه دفترچه بانکی) حساب بانک بستانکار می شود.برای تشریح نحوه ثبت عملیات مالی مربوط به حساب بانک به مثال زیر توجه نمایید.

مثال 1: شرکت رایان در تاریخ 1388/3/2 یک حساب جاری در بانک ملی ایران شعبه بهار افتتاح نمود و مبلغ 6.800.000 ریال وجه نقد از محل صندوق شرکت به آن واریز کرد.سایر عملیات مربوط به حساب بانکی مزبور در خرداد ماه به شرح زیر می باشد:

در تاریخ 1388/3/4 مقداری اثاثه اداری به مبلغ 1.200.000 ریال خریداری شد و با صدور چک شماره 11451 وجه آن پرداخت شد.

در تاریخ 1388/3/6 هزینه تعمیرات جزئی یک دستگاه خودرو به مبلغ 430.000 ریال از طریق صدور چک شماره 11452 پرداخت شد.

در تاریخ 1388/3/9 هزینه آب و برق شرکت به مبلغ 297.000 ریال از طریق صدور چک شماره 11453 پرداخت شد.

در تاریخ 1388/3/14 مبلغ 4.890.000 ریال کالا به فروش رسید و خریدار وجه آن را به حساب جاری شرکت نزد بانک ملی واریز نمود.

در تاریخ 1388/3/30 هزینه تلفن شرکت به مبلغ 147.000 ریال از طریق صدور چک شماره 11454 پرداخت شد.

مطلوب است ثبت رویدادهای فوق در دفتر روزنامه شرکت رایان.

زمانی که وجهی به حساب بانکی به نام شرکت واریز شود؛در دفاتر شرکت حساب بانک بدهکار و زمانی که از طریق صدور چک یا ارائه دفترچه بانکی وجه نقد از حساب بانک برداشت گردد؛ حساب بانک بستانکار می شود.

منظور از اعلامیه بدهکار و بستانکار چیست؟

اعلامیه بستانکار بانکی

اعلامیه که از طرف بانک صادر و به مشتری ارسال می شود و نشان از واریز وجه به حساب بانکی مشتری بانک می باشد اعلامیه بستانکار بانکی نام دارد.با صدور این اعلامیه بانک مشتری را به عنوان بستانکار خود شناسایی می کند. از طرفی مشتری بانک بر اساس این اعلامیه موجودی حساب بانک را در دفاتر خود افزایش می دهد یعنی در واقع در قسمت بدهکار حساب بانک ثبت لازم را انجام می دهد.

اعلامیه بدهکار بانکی

زمانی که از حساب موجودی بانک مشتری در بانک وجهی براشت می شود و موجودی حساب مشتری در بانک کاهش می یابد. بانک اعلامیه بدهکار برای مشتری ارسال می کند و مشتری بر اساس اعلامیه بدهکار بانکی حساب موجودی بانک را در دفاتر خود کاهش می دهد یعنی درواقع حساب مذکور را بستانکار می کند.

صورتحساب بانکی چیست؟

به طور معمول بانک ها ماهیانه یا هر شش ماهه یا سالانه و یا در مواقع معینی که دارنده حساب تقاضا کند برای مشتری صورتحساب ارسال می کنند که طی این صورتحساب وضعیت افزایش و یا کاهش حساب و مانده نهایی موجودی بانک به صاحب حساب اعلام می شود که به این صورتحساب؛ صورتحساب بانکی می گویند.