?????????????, ??? ????? ???? ???????? ????????
?????? ????????? ??????????? ???? ??????????? ????? ???? ??????????????????
????? ???
(
???? ???????
) ???? ??????????? ???? ??? ????????????
?????????
????? ??????????? ????? ???? ????? ?????????. ???? ??????? ???? ???? ??????? ?????, ?????, ????? ???? ?? ????? ????? ????????????? ????? ???????? ????????????.
???? ??????? ????? ???? ?????????? -
- ??????? ??????
(single entry system)
- ????????? ??????
(double entry system)
? ????? ??????? ???????? ??????????? ???????????????? ???????????. ??????? ?????? ????????????? ????? ??????????? ???????? ???? ??????????????? ??? ??????????. ???? ?????? ?????????? ? ?????????????? ??????????? ????????????? ?????? ?????? ??????????? ???? ??????????.
???? ??????? ? ??? ??????????? ????????????????, ???????? ?????????? ?????? ???????? ?????????? ???? ???????????. ????.??.?????????
??????????
??? ????????? ??????????? ??????????? ?????? ????????????. ????
???????
????? ????? ???? ???????????
?????? ????
(waste book) ????? "
??????? ??????
" ???? ????????????. ????????? ????? ?????????????? ??????????????? ? ??????????? ????????????? ???? ? ??????????? ???? ??????????(ledger) (
???????
) ??????????? ? ????? ???? ???????? ??????? ??????????????????. ?????? ?????? "
??????? ??????
" ??? ????? ??????.
??????????? ????? ??? ???????????? ???? ???? ????? ?????? ??????????? ???????? ??????? ????? ???????????? ???????? ??????????????????. ? ???????????? "
??????
"(journal) ???? ??????????. ????????? ???? ???? ????? ??????? ??????? ?????????? "
??????? ??????
"(purchase journal)????? ??????, ???? ???? ?????? ?????????? "
?????? ??????
"(cash journal)????? ???????? ????????????. ????? ????? ????, ??????????? ???? ????? ???? ?????? ??????????? ???????????? ???? ??????????
??????
?? ?????????? ????? ???? ?????? ???? ?????????? ?????????????????. ????????? ???? ????????? ??????????? ????????????,
??????? ??????
????? ????????????, ????????? ?????????
????????
(credit) ????????????. ????????? ???????? ???????? ?????????
??????
(debit) ????????????. ??????
?????????
(posting) ???? ???????????.
- ?????????? ???? ???????????? ??????? ???? ?????????? ???? ????????
???????????
????? ??????????????. ?????? "
?????? ?????????
"(trial balance) ???? ???????????. ???
??????
????
????????
????????? ???? ?????????? ???????????
?????????
?????????????? ?????????????. ??????????? ????? ??????????? ??????????????.
??? ?????? (day book)
[
????????
]
??????????? ?????? ????????????? ?????????????? ???? ?????????????? ???????? ??????? ??????????? '
?????????'
????? ???????????. ??? ???????????? ?????? ????????-
- ?????? ?? ????
(Sales day book) :- ?????? ???? ?????????? ?????????
- ??????? ?? ????
(Purchase day book) :- ?????? ???? ?????????? ?????????
- ?????? ?? ????
(Cash day book) :- ???? ???? ???????????? ?????????? ?????????
?????? ?????? ???? (Petty cash book)
[
????????
]
???? ????? ??????? ?????????? ???????? ????? ???????? ?????????????? ????????????. ??????
?????? ?????? ????
???? ???????????.
?????????- ????, ?????? ?????, ???????? ????????? ???????? ????? ???????...
????? ???????? ???????? ??????????
[
????????
]
- a/c or acc - account (????)
- A/R - accounts receivable (?????? ????????)
- A/P - accounts payable (?????????? ????????)
- B/S - Balance sheet (??????)
- c/d - carried down (????? ??????????? ????????????)
- b/d - brought down (????? ????????)
- c/f - carried forward (???????? ??????????? ?????????)
- b/f - brought forward (???????? ????????)
- dr. - debit (????)
- cr. - credit (
???
)
- G/L - general ledger (??????? ???????)
- P/L - profit and loss (???????? ?????)
- TB - trial balance (?????? ?????????)
- VAT - value added tax (??????????? ??)
- GST - goods and services tax (???? ????? ???? ??????)
- EBT - earnings before tax (???????? ????? ???????????)
- EAT - earnings after tax (??????? ???? ???????????)
- PAT - profit after tax (??????? ???? ?????? ???)
- PBT - profit before tax (??????? ????? ?????? ???)
- Depr./Dep - depreciation (
?????
)
- CP - cash payment (
????
?????)
1. Book Keeping,Wikipedia,the free encyclopedia
[?]
2. Chisholm, Hugh, ed. (1911).
[?]
(11th ed.). Cambridge University Press. p. 225.
3. Guides to Archives and Manuscript Collections at the University of Pittsburgh Library System. Retrieved 2015-09-04.
[?]
- ↑
https://en.wikipedia.org/wiki/Bookkeeping#cite_ref-Weygandt.2C_Kieso.2C_Kimmel_.282003.29_1-0
- ↑
https://en.wikisource.org/wiki/1911_Encyclop%C3%A6dia_Britannica/Book-Keeping
- ↑
http://digital.library.pitt.edu/cgi-bin/f/findaid/findaid-idx?c=ascead;cc=ascead;q1=General%20John%20Forbes;rgn=main;view=text;didno=US-PPiU-dar192503
