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حسابداری - تنخواه گردان متغیر
سه شنبه 23 آذر 1389  10:43 ق.ظ
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تنخواه گردان متغیر

نوع دیگر تنخواه گردان بدین طریق است كه مبلغى به عنوان تنخواه گردان طى چكى به مسوول تنخواه گردان پرداخت شده و هر بار كه اسناد مربوط به هزینه ارائه مى شود از حساب وى كسر مى گردد.

مبلغ پرداختى به مسوول تنخواه گردان بابت تجدید آن، در هر بار معادل اسناد هزینه ارائه شده توسط وى مى باشد. البته در این نوع تنخواه گردان پرداخت وجه لزوما همزمان با ثبت هزینه هاى انجام شده، نبوده، بلكه پرداخت وجه با درخواست از طرف مسوول تنخواه گردان صورت مى گیرد. ثبت ایجاد تنخواه همانند ثبت اول در روش تنخواه با مبلغ ثابت مى باشد.

اما در صورت انجام هزینه ها توسط مسوول تنخواه گردان ثبت هاى زیر انجام مى شود، براى مثال آقاى الف در تاریخ 18 فروردین اسناد و مدارك مثبته اى دال بر انجام هزینه ملزومات به مبلغ 140000ریال و تعمیرات وسائط نقلیه به مبلغ 200000ریال به دایره حسابدارى ارائه نمود. پس از بررسى مدارك فوق و حصول اطمینان از صحت مدارك، ثبت زیر در دفاتر شركت صورت پذیرفت(فرض شده است كه تنخواه گردانی به مبلغ 500000 ریال به آقاى الف واگذار شده است):

تاریخ

شرح

عطف

بدهكار

بستانكار

18/1

حساب هزینه ملزومات

 حساب هزینه تعمیر وسائط نقلیه

                 حساب تنخواه گردان

بابت هزینه هاى انجام شده از محل تنخواه گردان

 

140000

200000

 

 

340000

 

حال چنانچه آقاى الف وجه نقد درخواست نماید معادل مبلغ پرداخت شده به آقاى الف حساب تنخواه گردان بدهكار و بانك بستانكار مى گردد. فرض كنید آقاى احمدى در تاریخ 21 فروردین ماه مبلغ 400000 ریال وجه نقد درخواست نماید. ثبت لازم در این تاریخ به شرح زیر خواهد بود:

 

 

 

تاریخ

شرح

عطف

بدهكار

بستانكار

21/1

حساب تنخواه گردان

           حساب بانك

پرداخت به آقاى الف بابت تنخواه

 

400000

 

400000

 

به این ترتیب حساب تنخواه گردان مرتبا بدهكار و بستانكار مى گردد. در پایان دوره مالى و در صورت تعویض متصدى تنخواه گردان مانند روش تنخواه گردان با مبلغ ثابت برخورد خواهد شد، توجه به این نكته كه در صورت وجود اسناد هزینه ابتدا مى بایست هزینه ها در دفاتر ثبت شده و سپس مراتب بعدى انجام شود.

 


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