الاصول الثابتة

الاصول الثابتة

تعليم المحاسبة و نماذج

اخر تحديث :

الاصول الثابتة

تعتبر الاصول الثابتة من الممتلكات التي الشركة و من أمثلتها السيارات والمعدات والمباني والأراضي

يتم استخدام حساب المشتريات إذا كانت البضاعة لغرض التجارة ( البيع و الشراء) بينما يتم استخدام حساب الاصول الثابتة إذا كانت البضاعة مساهمة في الإنتاج.

قيد اثبات الاصول الثابتة

مدين	دائن	مساعد	بيــــــان
**			من ح / الاصول
		*	آلات و معدات/ اثاث / مباني/ سيارات
	**		الى ح /النقدية او البنك او موردين بالاجل
شراء ماكينة انتاج

في حالة وجود مصاريف نقل او اى تكلفة على الاصل حتى يبدأ بالتشغيل او اي اضافة يتم رفع قيمة الأصل بالقيد

مدين	دائن	مساعد	بيــــــان
**			من ح / الاصول
		*	آلات و معدات/ اثاث / مباني/ سيارات
	**		الى ح /النقدية او البنك او موردين بالاجل
مصاريف تركيب ماكينة الإنتاج

تعديل المقال

الأقسام الاصول الثابتة

تعليقات

حجم الخط

+

16

-

تباعد السطور

+

2

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