Kayıt tutma

Kayıt tutma
Anahtar kavramlar
Mali bilanço
Meslek
Jacob Fugger (solda) ofisinde Matthäus Schwarz (sağda) ile kayıt tutarken(1517)

Kayıt tutma finansal işlemlerin kaydıdır ve işletmede muhasebe sürecinin bir parçasıdır. İşlemler, satın alma, satış, makbuz ve bireysel bir kişi veya kuruluş / kurum tarafından yapılan ödemeleri içerir. Tek girişli ve çift girişli defter tutma sistemleri dahil olmak üzere çeşitli standart kayıt tutma yöntemleri vardır.[1] Bunlar "gerçek" kayıt tutma olarak görünse de, finansal işlemlerin kaydedilmesi için herhangi bir işlem, kayıt tutma işlemidir.

Kayıt tutma, bir işletmenin günlük finansal işlemlerini kaydeden bir muhasebecinin eseridir. Genellikle günlük defterleri (satışların, alımların, makbuzların ve ödemelerin kayıtlarını içeren) tutarlar ve nakit veya kredili her bir finansal işlemi doğru günlük defterine, yani küçük kasa defterine, tedarikçi defteri, müşteri defterine gelirler. Bundan sonra bir muhasebeci, muhasebeci tarafından kaydedilen bilgilerden finansal raporlar oluşturabilir.[2]

Kayıt tutma, temel olarak finansal muhasebenin kayıt tutma yönlerini ifade eder ve tüm işlemler ve bir işletmenin diğer etkinlikleri için kaynak belgeler hazırlamayı içerir.

Muhasebeci kitapları deneme dengesi aşamasına getirir: bir muhasebeci, genel muhasebeci tarafından hazırlanan deneme dengesi ve defterlerini kullanarak gelir tablosu ve bilançoyu hazırlayabilir.

Kaynakça

  1. ^ "Arşivlenmiş kopya". 21 Ekim 2019 tarihinde kaynağından arşivlendi. Erişim tarihi: 21 Ekim 2019. 
  2. ^ "Arşivlenmiş kopya". 21 Ekim 2019 tarihinde kaynağından arşivlendi. Erişim tarihi: 21 Ekim 2019. 

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