|
|
 |
 |
|
|
emeronTI 5³ karcuHbBa¢I tamry³RbB½n§eTVrPaK
| enAkñúgemeronTI 2 elakGñk)ansikSar rYcmkehIy nUv taragtulükar nig smasFaturbs; va emeronTI5enH nig bgðajelakGñk BIrebobénkar kt;Rta nUvRbtibtiþkar TaMgGs; Edl ekIt manCaerogral;éf¶kñúgskmµPaB GaCIvkmµ rbs;elakGñk ehIy vak¾CamUldæanRKwH sMrab; kar erobcM nUvtaragtulükarpgEdr.
KNnI ¬bBa¢I ¦
KNnI ¬bBa¢I ¦ CaesovePA b¤ Éksar sMrab;kt;Rta nUvkar ekIneLIg fycuH b¤ smPaB rbs; RTBüskmµ bMNul RTBüm©as; cMNUl nig cMNay.
TMrg; KNnI EdleKeRbIR)as; CaTUeTAsMrab; kt;RtanUvRKb;Rbtibtiþkar TaMgGs;; EdlekIt man eLIg Kw KNnI GkSr T (T account) .
KNnIenH manEpñksMxan;bI Kw³
1> eQµaHrbs; KNnI nig elxKNnI
2> Debit ¬sßitenAxageqVg¦
3> Credit ¬sßitenAxagsþaM¦
Debit ehIynig Credit
Rbtibtiþkar TaMgLayNa EdlRtUvcuHxag Debit RtUvcuHenAxageqVg ehIyRbtibtiþkar TaMg LayNaEdlRtUvcuHenAxag Credit KwRtUvcuHenA xagsþaM. karcuHbBa¢I enAxag Debit b¤ Credit vaGaRs½yelIRbePTén RbtibtiþkarEdlekItmaneLIg faetI vaCaRbePT RTBüskmµ bMNul/ RTBüm©as;/ cMNUl b¤mYyk¾Ca cMNay. karekIneLIg énRTBüskmµ nig cMNay RtUv kt;RtaenAxag Debit pÞúyeTAvijebIvaeFVIeGay RTBüskmµ nig cMNayfycuH eyIgRtUv dak;va enAxag Credit . cMENk bMNul cMNUl RTBüm©as; RtUvkt;RtaenAxag Credit eBlNa Edl vaekIneLIg ehIy dak;vaenAxag Debit eBlEdlva Føak;cuH.
bnÞab;BIbBa©b;karkt;Rta nUvRbtibtiþkar TaMgGs; enAkñúg Debit nig Credit rYcehIy eyIgRtUv KNnark smtulü rbs;KNnI nImYy². Rbsin ebI Debit FMCag Credit enaHsmtulü Kw sßitenAxag Debit nigpÞúymkvijva sßitenAxag Credit RbsinebI Credit FMCag Debit.
Ledger
RKb; KNnITaMgGs;rbs; GaCIvkmµ mYyRtUv)an kt;RtacUleTAkñúgesovePA FMmYy EdleKehAfa Ledger . esovePAenH KwCaRbB½n§KNenyü mYyRtUv)aneKeRbIR)as; sMrab; cat;fñak; segçbnUv Rbtibtiþkar TaMgGs; nig eRbIR)as; nUvTinnñ½yenaH edIm,IerobcMnUvr)aykarN¾ hirBaØvtßú. Ledger KWCaRbPBBt’man d¾mantMélbMputsMrab; karRKb;RKg. ]TahrN¾ va )anR)ab;dl; GñkRKb;RKg nUv brimaNlk; b¤k¾ sac;R)ak; rbs;Rkumh‘un enAcugRKaNamYy.
taragtulükar sakl,g (Trail Balance)
enAkñúg Ledger plbUksrubenAxag Debit dac;xatRtUvEtesµI nig plbUksrubenAxag Credit . dUcenHenAcugRKaénKNnI eyIgnigerobcMnUvtaragmYy Edl eKehAfa taragtulükar sakl,g (Trail Balance) edIm,IeFVIkareRbobeFob smtulüsrubrbs; Debit CamYynig smtulüsrub rbs; Credit. cMNaM³ enAkñúg taragtulükar sakl,g (Trail Balance) tMél Debit dac;xatRtUvEtesµI nig plbUksrubenAxag Credit .
]TahrN¾³ edayEp¥kelI bBa©IeQaµaH KNnI xageRkamcUrerobcM taragtulükar sakl,g
cMelIy³
|
| cMnYnGñksikSa³ 201 |
| Éksareyag |
By: Ken Mastar
support@khmerscan.com
|
| |
|---|
 |
|
 |
|
|