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حسابداری - حساب بانك
سه شنبه 23 آذر 1389  10:48 ق.ظ
توسط:

همانطور كه قبلا اشاره شد وجوه نقد با توجه به ویژگى هایى مانند پایین بودن حجم آن سهولت نقل و انتقال، قابلیت تبدیل به هر نوع كالا، مقبولیت آن توسط عموم مردم و سایر ویژگى هاى دیگر از جمله داراییهایى است كه بیشتر از بقیه داراییها در معرض سوء استفاده مى باشد.

بنابراین لازم است كنترل بیشترى نسبت به آن صورت گیرد. یكى از كنترلهاى موثر بر وجوه نقد نگهدارى آن در بانك مى باشد. نگهدارى وجوه نقد در بانك، عملا به صور گوناگونى انجام مى گیرد. گاهى موسسات براى دریافتها و پرداختهاى خود اقدام به افتتاح حساب جارى نموده و هرگاه به بانك مراجعه نمایند مى توانند مبلغ موجود در حساب خود را بوسیله چك دریافت نمایند. گاهى نیز موسسات مقدارى از وجوه نقد خود را به صورت پس انداز قرض الحسنه یا سپرده هاى سرمایه گذارى كوتاه مدت و بلندمدت، نزد بانكها نگهدارى مى نمایند. وجوه نقدى كه به صورت حساب جارى و سپرده هاى دیدارى نزد بانكها نگهدارى مى شود جزء موجودى نقد موسسه و مبالغى كه به صورت سپرده هاى سرمایه گذارى در بانك نگهدارى مى شوند و برداشت از آن در هر زمان ممكن نباشد نباید جزء موجودى نقد تلقى گردد(بخش دوم تحت عنوان سرمایه گذارى بلندمدت در ترازنامه طبقه بندى مى شوند).


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