N'ezie na-eri

N'okpuru-eri nke mmepụta ịghọta ego uru nke niile akwụ ụgwọ niile metere site na ụlọ ọrụ n'oge ya mmepụta. Ngụkọta oge nke a bara uru dị mkpa nke e guzobere ahịa maka okokụre ngwaahịa na management mkpebi iji na-amụba profitability nke azụmahịa kwadoro. Cost nwere ike zubere na n'ezie.

The mbụ ụdị-akwụ ụgwọ na-agụnye kacha ekwe omume expenses nke enterprise maka imewe nke ngwongwo. Ha na-gbakọọ na ndabere nke atụmatụ haziri na-abịa oge. The n'ezie na-eri - ọ bụ ego uru nke ego nọrọ na n'ezie wepụtara ngwongwo.

Nsonye na-aza ajụjụ ihe ndekọ nke inventories, aka na Filiks rụrụ na ndabere nke na-nọrọ na nnweta nke ego. The n'ezie na-eri nke na-arụ ọrụ ego bụ ego okwu nke na-akwụ ụgwọ niile metere ha nnweta. Ndị a gụnyere:

- ichekwa ugwo maka tangible akụ dị na nkwekọrịta;

- ichekwa nọrọ site na nzukọ maka ozi na-agba izu ọrụ ndị dị ka, ndokwa metụtara nnweta nke ihe onwunwe na ulo oru ebuka;

- ụgwọ ugwo maka ikike ngafe kọstọm;

- ego nke recoverable ụtụ isi, ugwo nke nke a gụnyere na-eri nke ihe onwunwe;

- ego Ẹkot nke ọrụ nke intermediary òtù;

-Expenses metere ị nweta na njem ebuka (ulo oru onwunwe) na saịtị ojiji;

- akwụ ụgwọ niile metere site na nzukọ nke nhazi nke ugbu a akụ, ka ha nnabata nke ọnọdụ dị mkpa maka ojiji na n'ichepụta n'ibu (mbukota, sorting);

- mmefu General uwa, ozugbo metụtara nnweta nke yiri nkata;

- ọzọ na-akwụ ụgwọ ndị a na-zuo nke inventories.

The n'ezie na-eri nke mmepụta nzukọ nke inventories, nke bụ maka ire ere. Accounting na mkpebi siri ike nke na-akwụ ụgwọ niile metere n'oge usoro okirikiri, a azụmahịa kwadoro dabeere na iji nke a ka atọrọ ka ịchọpụta ichekwa na-akwụ ụgwọ maka ụdị ụfọdụ nke ngwongwo. N'ihi ya, ahụ n'ezie na-eri nke mmepụta, njikere maka ire ere, bụ uru nke ngwaọrụ na ntule ihe, eke na nchịkwa mmadụ, ofu akụ, na ike nke na nzukọ nọrọ na mmepụta usoro.

Zaa Ajụjụ wepụtara ngwongwo azụmahịa nwere ike mere na ụzọ abụọ. Criterion-egosipụta okokụre ngwaahịa mgbe onye mbụ bụ n'ezie na-eri nke mmepụta. Na nke abụọ usoro ngwongwo na-ibido tụrụ na-eme ma ọ bụ na usoro iwu na-akwụ ụgwọ.

Ojiji eri nke ngwongwo (okokụre) ke akpa usoro nke echiche na-aza ajụjụ registers abatakwa debit akaụntụ 43 "Emechara ngwongwo", 20 "Primary mmepụta" na mmekorita ya na kaadị akara. Organizations nke ụzọ nke akaụntụ nke mmepụta a na-eji ọtụtụ mgbe.

The n'ezie na-akwụ ụgwọ niile metere site a azụmahịa kwadoro maka imewe nke ngwongwo nwere ike gua nanị mgbe Mmebi nke akuko ọnwa, mgbe ọ na-ekpebisi ma kpọmkwem na -apụtachaghị ìhè na-akwụ ụgwọ. Na nke a, ndị na-eri ngwongwo na-ere otu oge ahụ, enweghị ike gbakọọ. Iji zere nke a mgbaka, e nwere ụzọ ụfọdụ dee na-apụ okokụre ngwaahịa:

- onye nke ya unit na-eri;

- na nkezi na-eri;

- iji FIFO usoro;

- iji LIFO usoro.