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مطالبات مشکوک الوصول در حسابداری و روشهای ثبت آن - sinayaghoubi - 15-04-2018
حسابداری مطالبات
موسساتی که مطالبات قابل توجهی دارند معمولا موسساتی هستند که اقدام به ارائه خدمات نسیه یا فروش های نسیه میکنند.اکثر اوقات دلیل این اقدام افزایش سهم فروش در بازار می باشد. با این حال احتمال اینکه قسمتی از این مطالبات سوخت شود وجود دارد.
شرکت های خدمات حسابداری و یا حسابداران شرکت ها در ارزیابی حسابهای دریافتنی باید پی ببرند که چه مقدار از کل مبلغ آنها وصول خواهد شد و برای رسیدن به جواب ، باید زیانهای احتمالی ناشی از سوخت مطالبات را برآورد کرده و ذخیره مناسبی برای آن در نظر بگیرند .
شرکت های خدمات حسابداری و یا حسابداران شرکت ها زمانی که به وصول بخشی از حسابهای دریافتنی در آینده مشکوک می شوند، (این نوع حسابها را مطالبات مشکوک الوصول در حسابداری مینامند) و اقدام به شناسایی نموده تا ثبت های ان را وارد نمایند.
از دیدگاه شرکت های خدمات حسابداری و یا یخش حسابداری شرکت ها مطالبات سوخت شده مطالباتی هستند که دیگر وصول نخواهند شد و کاملا سوخت شده محسوب می شوند.
ثبت مطالبات مشکوک الوصول در حسابداری به دو روش صورت میگیرد :
·[font=Times New Roman] [/font]حساب ذخیره مطالبات مشکوک الوصول
·[font=Times New Roman] [/font]حذف مستقیم مطالبات سوخت شده
حساب ذخیره مطالبات مشکوک الوصول در حسابداری
در این روش حسابداران با توجه به تجربه خود قسمتی از مطالبات را که فکر می کنند قابل وصول نباشد در نظر گرفته و آنرا به عنوان مطالبات مشکوک الوصول در حسابداری شناسایی می کنند.
با توجه به موارد یاد شده، برای ثبت و نمایش این رویداد به 3 طریق عمل میکنیم:
·[font=Times New Roman] [/font]روش موردی:
در این روش پس از شناسایی شخص حقیقی و یا حقوقی که ورشکست شده و دیگر قادر به پرداخت بدهی خود نیست را شناسایی و از حسابها حذف می کنیم.
·[font=Times New Roman] [/font]روش تجزیه و تحلیل مطالبات سر رسید گذشته:
در این روش حسابداران با توجه به تجربه خود و شناختی که از بدهکاران دارند، جدولی را تعیین می کنند. در این جدول با توجه به گذشت سررسید مطالبات، درصدی از آنرا به عنوان مطالبات مشکوک الوصول در نظر می گیرند. به عنوان مثال حسابدار موسسه ای چنین عنوان می کند که اگر مطالباتی 2 ماه از سررسیدش گذشته باشد 15% آنرا مشکوک الوصول در نظر گرفته و اگر 3ماه از آن گذشته باشد 25% و در صورتی که بیش از 3 ماه از سررسید آن گذشته باشد 50% آنرا مشکوک الوصول در نظر می گیریم. با توجه به این مفروضات، جدولی را تهیه میکنیم که ضرایب در آن اعمال شده و در نهایت حساب ذخیره مطالبات مشکوک الوصول مشخص می شود.
·[font=Times New Roman] [/font]روش درصدی از مطالبات:
در این روش حسابدارن با توجه به تجربه خود، درصدی از مطالبات رابه عنوان مطالبات مشکوک الوصول در حسابداری در نظر میگیرند.بدین معنا که اعلام می کنند با توجه به فروش های نسیه در پایان سال درصدی از این مطالبات بایستی ذخیره گیری شود. به همین منظور پس از ثبت رویدادهای مالی، تعدیل حساب ذخیره مطالبات مشکوک الوصول انجام می گیرد.
در روش ذخیره شرکتهای خدمات حسابداری و یا حسابداران شرکتها در دفاتر حساب ذخیره مطالبات مشکوک الوصول را بدهکار و حساب های دریافتنی را بستانکار می نمایند. و زمانی که مطالبات سوخت شده وصول شوند شرکتهای خدمات حسابداری و یا حسابداران شرکت ها ثبت های مجدد مطالبات سوخت شده را با توجه به حسابهای دریافتنی ، ذخیره مطالبات مشکوک الوصول و ثبت وصول آن را با بانک/صندوق ، حسابهای دریافتنی تغییر می دهند.
حذف مستقیم مطالبات سوخت شده
شرکت های خدمات حسابداری و حسابداری شرکت ها زمانی که اطمینان کامل و قطعی از وصول نشدن این مطالبات را داشته باشند از روش حذف مستقیم برای مطالبات سوخت شده در حسابداری استفاده می نمایند.
شرکت های خدمات حسابداری و حسابداری شرکت ها با بدهکار کردن حساب هزینه مطالبات سوخت شده و بستانکار کردن حساب های دریافتنی از دقاتر خارج می نمایند.
روش حذف مستقیم روشی است که در بسیاری از موسسا ت که سایز کوچکی دارند اجرا میشود ولی مغایر اصول حسابداریاست . زیرا دو اصل واقعیت وتطابق را خدشه دار می کنه یعنی اصول را در نظر نمی گیرد.
بخش حسابداری مشاورین تهران و شرکا
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