Journal vs Ledger
Phau ntawv thiab phau ntawv teev npe yog ob lo lus tseem ceeb uas feem ntau ib tus tuaj hla thaum kawm cov ntsiab lus ntawm kev sau nyiaj txiag lossis npaj cov nqe lus nyiaj txiag. Nyob rau hauv ob chav nkag system ntawm accounting, ledgers thiab journals yog ua si lub luag hauj lwm tseem ceeb thiab tseem ceeb. Ua ntej kev npaj ntawm cov nyiaj kawg, tag nrho cov kev sib pauv tau tshwm sim yuav tsum tau dhau los ntawm ob phau ntawv no.
Journal
Journal is a book of prime entry; uas yog, thaum twg muaj kev sib pauv tshwm sim nws yuav tsum tau sau tseg sai tom qab hauv phau ntawv sau tseg. Kev nkag tau ua yog hu ua ib phau ntawv nkag. Cov txheej txheem ntawm kev kaw hauv phau ntawv xov xwm hu ua journalizing. Phau ntawv sau npe hais tias dab tsi tus account yuav tsum tau debited thiab dab tsi account yuav tsum tau credit, kuj muaj ib tug narration uas hais tias yog vim li cas cov ntaub ntawv nkag tau ua. Qee hom ntaub ntawv tseem ceeb yog phau ntawv xov xwm dav dav, phau ntawv yuav khoom, phau ntawv muag khoom, thiab lwm yam. Ib qho kev sib pauv yuav tsum tau sau tseg hauv phau ntawv xov xwm dav dav, lossis ib qho ntawm lwm phau ntawv tshwj xeeb. Phau ntawv xov xwm muaj cov ntaub ntawv hauv keeb kwm kev tshwm sim.
Nyiaj
Ib daim ntawv teev npe tuaj yeem txhais tau tias yog phau ntawv sau nyiaj ntawm kev nkag zaum kawg uas cov kev hloov pauv tau teev tseg hauv cov nyiaj sib cais. Ledger muaj ntau tus account (feem ntau hu ua T- accounts). Cov kev hloov pauv, uas tau sau tseg hauv phau ntawv sau tseg, tau muab faib ua pawg raws li thiab hloov mus rau cov nyiaj raug raug coj mus rau hauv daim ntawv teev npe. Cov txheej txheem ntawm kev kaw cov ntaub ntawv no yog hu ua kev tshaj tawm. Cov ntaub ntawv nyiaj txiag (tseem hu ua tus lej kawg) zoo li daim ntawv qhia txog cov nyiaj tau los (cov nyiaj tau los), nqe lus ntawm txoj haujlwm nyiaj txiag (daim ntawv tshuav nyiaj) feem ntau yog muab los ntawm ledger. Ledger accounts tuaj yeem kuaj xyuas qhov tseeb, uas yog, thaum ntxiv tag nrho cov nqi debit nyob rau hauv daim ntawv teev npe ntawm ib hnub lossis lub sijhawm yuav tsum sib npaug rau qhov sib npaug ntawm tag nrho cov credit tshuav hauv daim ntawv teev npe.
Dab tsi yog qhov txawv ntawm Phau Ntawv Teev Npe thiab Ledger?
Tsis yog hauv cov npe xwb, tab sis kuj yog cov yam ntxwv hauv qab ob phau ntawv muaj qhov sib txawv. Qhov sib txawv tseem ceeb muaj nyob hauv qab no.
• Phau ntawv yog phau ntawv tseem ceeb (thawj) nkag, thaum Ledger yog phau ntawv kawg nkag.
• Hauv lwm lo lus, ledger muaj cov ntaub ntawv txheeb xyuas, thaum phau ntawv sau muaj cov ntaub ntawv teev tseg.
• Kev piav qhia yuav tsum muaj nyob rau hauv phau ntawv teev npe uas tsis yog nyob rau hauv daim ntawv teev npe.
• Kev ua lag luam raug kaw nyob rau hauv ib ntu ntawm qhov tshwm sim hauv phau ntawv xov xwm, qhov kev sib pauv tau muab faib thiab sau rau hauv cov nyiaj uas cuam tshuam hauv daim ntawv teev npe.
• Cov ntaub ntawv tuaj yeem faib raws li kev lag luam hauv daim ntawv teev npe, thaum lub hauv paus ntawm kev faib cov ntaub ntawv yog cov nyiaj hauv daim ntawv teev npe.
• Ib qho kev hloov pauv thawj zaug tau sau tseg hauv phau ntawv xov xwm sai sai tom qab qhov tshwm sim ntawm nws; nws tsuas yog xa mus rau daim ntawv teev npe.
• Cov nyiaj kawg tsis tuaj yeem npaj ncaj qha los ntawm phau ntawv teev npe, tab sis cov ntaub ntawv sau npe tsim lub hauv paus rau kev npaj yooj yim ntawm cov nyiaj kawg.
• Qhov tseeb ntawm phau ntawv xov xwm tsis tuaj yeem sim, tab sis qhov tseeb ntawm daim ntawv teev npe tuaj yeem raug sim rau qee yam uas siv qhov sib npaug.
• Phau ntawv xov xwm muaj ob kab rau debit thiab credit, whereas a ledger muaj ob sab ntawm ib tug account ib debit thiab lwm rau credit.
• Cov ntawv xov xwm tsis sib npaug thaum kawg ntawm lub sijhawm, tab sis cov nyiaj hauv daim ntawv teev npe yog sib npaug thaum kawg ntawm lub sijhawm tshwj xeeb.
