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هزینه و درآمد

تا اینجا با حسابهای ترازنامه ای آشنا شدیم اما در ارتباط با دو حساب اساسی یعنی هزینه و درآمد که بر روی سرمایه اثر می گذارند صحبتی نکردیم .معمولا موسسات برای کسب سود عملیات انجام می دهند.فرمول محاسبه سود را هم اکثرا می دانید.

سود = هزینه - درآمد

یعنی هرگاه ما از درآمدهای خود هزینه های انجام شده را کسر نماییم سود را محاسبه نموده ایم. اما اگر هزینه های ما بیشتر ازدرآمدهای ما باشد زیان کرده ایم.
در نتیجه باید بدانیم که سود سرمایه راافزایش و برعکس زیان سرمایه را کاهش خواهد داد بنابراین برای آنکه ما تغییرات در سرمایه و افزایش و کاهش سرمایه را بشناسیم نیازمند بررسی و تحلیل دو حساب هزینه و درآمد می باشیم.
درآمد چیست ؟
درامد حاصل فروش کالا یا خدمات به مشتریان می باشد که باعث افزایش سرمایه می شود باید بدانیم ماهیت حساب درامد همیشه بستانکار است و یا ثبت بستانکار افزایش می یابد .
دقت کنید وقتی موسسه ای برای کسی خدماتی انجام می دهد بابت ارائه خدمات کارمزد یا حق الزحمه دریافت می کند و این کارمزد درآمد موسسه می باشد.درآمد می تواند نقدی یا بصورت نسیه باشد.پس زمانی که ما درامدی کسب کردین حساب درامد را بستانکار می کنیم.
زمانی که در حسابداری سخن از ثبت رویدادی به میان میاوریم؛ عمل ثبت منجر به نقل اطلاعات به دفتر کل؛ تهیه تراز آزمایشی و صورت های مالی نیز خواهد شد. هر چند صورتهای مالی محصول نهایی حسابداری می باشد وبیشتر توجه حسابداران بر ارائه صحیح این صورت ها تمرکز می یابد؛ ولی تاکید ما بیشتر روی ثبت در دفتر روزنامه می باشد؛ چرا که این مرحله؛ مرحله آغازین چرخه حسابداری است.
البته در عمل قبل از ثبت در دفتر روزنامه؛ سند حسابداری تهیه می شود واسناد مثبته به آن الصاق می گردد. اطلاعات سند حسابداری عینآ در دفتر روزنامه ثبت می گردد. اسناد حسابداری به ترتیب شماره سریال ان در محل مطمئن بایگانی می شوند تا در صورت نیاز به اطلاعات آن مورداستفاده قرار گیرند. در دفتر روزنامه نیز ستونی قبل از ستون تاریخ قرار دارد که شماره سریال اسناد حسابداری به ترتیب در ان جای میگیرد.
اگر پول خود را نقدا دریافت کنیم حساب بانک بدهکار و در آمد را بستانکار می کنیم.

 

و اگر انجام خدمات بصورت نسیه باشد حساب بدهکاران را بدهکار و حساب درآمد را بستانکار خواهیم کرد.

 

هزینه چیست؟

هزینه: بهای کالاها و خدماتی است که در عملیات یک موسسه برای کسب درآمد به مصرف می رسد. دقت کنید ما در انجام عملیات خود متحمل هزینه هایی از قبیل حقوق و دستمزد و آب و برق مصرفی؛ اجاره محل؛ تلفن و سایر هزینه ها می شویم که در واقع این هزینه ها سرمایه راکاهش می دهند.
درحسابداری برای هر هزینه حساب جداگانه ای ایجاد می نمایند و این به منظور افزایش کنترل بیشتر هزینه ها می باشد.
باید بدانیم که حساب هزینه ماهیت بدهکار داشته و با ثبت بدهکار افزایش و با ثبت بستانکار کاهش می یابد.

 

 

اگر دقت کنید می توانید متوجه شوید که هزینه ها نیز بصورت نقد و نسیه تحمل می شوند مثلا اگر ما بابت برق مصرفی 20.000 ریال پول بپردازیم:

 

 

 

و اگر ما مثلا حقوق و دستمزد کارگر موسسه خود را که بمبلغ 50.000 ریال برای ما کار کرده؛ هنوز پرداخت نکرده باشیم و طلبکار ما باشد.
رویداد فوق را در دفاتر بصورت ذیل ثبت می نماییم.

 

 

دو نکته بسیار اساسی را باید بدانیم و آن این که اگر ما درآمدی را قبلا شناسایی کرده باشیم ولی پول آن را دریافت نکرده باشیم به این معنا که قبلا درآمد شناسایی شده باشد و در حقیقت یک بدهکار برای ما وجود داشته باشد یعنی قبلا ثبت ذیل را در دفاتر انجام داده باشیم.

و حال ما طلب خود را دریافت کنیم مجددا نباید درآمد شناسایی کنیم بلکه حساب بدهکاران را باید تسویه کنیم و ثبت ذیل را دردفاتر انجام دهیم:

به مثال زیر توجه کنید: اگر آقای سلطانی بابت خدمات انجام شده به شرکت فردیس صورتحساب شماره 5 بمبلغ 20.000 ریال را در تاریخ 76/2/5به شرکت فردیس ارسال کند ثبت ذیل را انجام می دهد.

بدهکاران فردیس 20.000 ریال
درآمد 20.000 ریال

در تاریخ 76/2/10 شرکت فردیس وجه صورتحساب شماره 5 مورخ 76/2/5را بابت خدمات آقای سلطانی واریز می نماید بنابراین ثبت ذیل انجام خواهد شد:

بانک 20.000 ریال
بدهکاران فردیس 20.000 ریال

دومین نکته اینکه اگر ما بابت هزینه ای بدهی داریم و اکنون بدهی خود را پرداخت می نماییم نباید مجددا هزینه شناسایی کنیم بلکه موجودی نقد خود را کاهش داده و بدهی مانیز کاهش داده میشود.
به عنوان مثال به همان 50.000 ریال بدهی بابت هزینه حقوق و دستمزد دقت کنید اگر ما بعد از مدتی حقوق را پرداخت نماییم ثبت ذیل در دفاتر باید صورت پذیرد.

بستانکاران حقوق پرداختنی 50.000 ریال
بانک 50.000 ریال