مدیریت حسابها در نرم افزار حسابداری تحت وب آبنیر
این راهنما به شما کمک می کند تا بتوانید به راحتی حسابهای مالی خود را در دسته های ، گروه های مالی، حساب کل ، حساب معین و حساب تفضیل تنظیم نمایید.
گروه مالی
گروه های مالی سرفصلهای اصلی در صورتهای مالی را تشکیل می دهند. نوع حساب
در این طبقه تعیین می گردد و در نتیجه زیرمجموعه هر گروه دارای انواع
یکسانی می باشند. (برای مثال اگر نوع یک گروه سود و زیانی باشد، حسابهای
معین زیرمجموعه این گروه نیز سود و زیانی خواهند بود.) طول کد گروه متناسب
با نیازهای شرکت می تواند یک یا دو رقم باشد.
طبق استانداردهای حسابداری ایران گروههای زیر پیشنهاد می گردد:
- دارایی های جاری
- دارایی های غیرجاری
- بدهی های جاری
- بدهی های غیر جاری
- حقوق صاحبان سهام
- درآمدها
- هزینه ها
- حسابهای انتظامی
در نرم افزار حسابداری تحت وب و موبایل آبنیر ، شما می توانید گروه های مالی خود را تایین نمایید.
![](data:image/png;base64,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)
در تصویر فوق می توانید نحوه نمایش گروه های مالی را مشاهده نمایید ؛ تنها کافیست کد گروه مالی را همراه با نام آن درج نمایید سپس کلید ثبت را بزنید.
لازم به توضیح است اگر به این صفحه دسترسی ندارید ، حتما دسترسی شما توسط مدیر به این صفحه مصدود شده است ، جهت اطلاعات بیشتر به راهنمای معرفی، مدیریت و اعمال سطح دسترسی مراجعه نمایید.
حساب کل
این طبقه از حسابها شامل اقلام ترازنامه و صورت سود و زیان می باشند. در
نوشتن دفاتر و گزارش گیری از این حسابها استفاده می شود. ماهیت حسابها در
سطح کل به 3 نوع بدهکار، بستانکار و مهم نیست طبقه بندی می شود. ماهیت
بدهکار برای حسابهای زیر مجموعه گروه داراییها و هزینه ها استفاده می شود،
ماهیت بستانکار برای حسابهای زیر مجموعه گروه بدهیها، حقوق صاحبان سهام و
درآمدها استفاده می شود، ماهیت مهم نیست برای حسابهای زیر مجموعه گروه
حسابهای انتظامی استفاده می شود.
![](data:image/png;base64,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)
شما در این بخش به آسانی می توانید با وارد کردن کد گروه و سپس کل کل و نام گروه ، حساب کل خود را معرفی نمایید.
لازم به توضیح است اگر به این صفحه دسترسی ندارید ، حتما دسترسی شما توسط
مدیر به این صفحه مصدود شده است ، جهت اطلاعات بیشتر به راهنمای معرفی، مدیریت و اعمال سطح دسترسی مراجعه نمایید.
حساب معین و تفضیل نیز به همین صورت اقدام می گردد ، برای تعریف حساب معین باید کد کل آن مشخص شود و در تعریف حساب تفضیل باید کد معین آن تعریف شود ،
لازم به ذکر است حسابداران محترم تنها می توانند در سطح تفضیل سند ثبت نمایند.
درخت حسابها
در این قسمت شما می توانید هر یک از سطح های حساب های خود را به صورت درخت مشاهده نمایید
![](data:image/png;base64,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)
نکات کلیدی :
- سند تنها در سطح تفضیل ثبت می گردد.
- با ورود به سال جدید نیاز به تعریف مجدد حساب ها نیست.
- اگر حسابی دارای زیر مجموعه باشد نمی توان آن را حذف نمود.
- قبل از شروع به کار با نرم افزار ابتدا حساب های خود را تنظیم نمایید.
- در هر مرحله می توانید از سامانه تیکتی جهت پشتیبانی استفاده نمایید.
- اگر برای تفضیلی سندی ثبت شده باشد، امکان حذف آن تفضیل وجود ندارد.