المصروف المستحق

تعليم المحاسبة و نماذج

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المصروف المستحق

يعتبر المصروف المستحق التزام على الشركة لحين السداد وهو ذات طبيعة دائنة و يظهر بالميزانية تحت عنوان الخصوم المتداولة و هو مصروف يخص الفترة ولاكن لم يتم سداده ولاكن مستحق السداد من اهم الامثلة للتوضيح

قيد اثبات المرتبات

مدين	دائن	مساعد	بيــــــان
**			من مذكورين
		*	ح/ مصاريف الادارية و العمومية مرتبات
		*	ح/مصاريف التسويقية
			مرتبات
	**		إلى مذكورين
		*	ح/ سلف العاملين
		*	ح/ عهد
		*	ح/التأمينات
		*	ح/ضريبة الدخل
		*	ح/ المصروفات المستحقة
			الأجور والمرتبات ( الصافي للدفع )
قيد اثبات المرتبات شهر يناير 2023

عند السداد المرتبات

مدين	دائن	مساعد	بيــــــان
**			من ح/ المصروفات المستحقة
		*	الأجور والمرتبات ( الصافي للدفع )
	**		الى ح /النقدية / البنك
اثبات صرف المرتبات شهر يناير

يوجد بعض حالات لا يتم اثبات المصروف المستحق و يعتبر مصروف الخدمة كمورد و يتم خصم الدفعات

مدين	دائن	مساعد	بيــــــان
**			من ح/ المصروفات الإدارية
		*	مكتب المحاسبة
	**		الى ح/ الموردين
مكتب محاسبة مقابل خدمة شهر يناير

تعديل المقال

تعليقات

حجم الخط

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2

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