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أمثلة على المصروفات المستحقة

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أمثلة على المصروفات المستحقة

إين تظهر المصروفات المستحقة في قائمة المركز المالي

قبل طرح امثلة على قيود اثبات المصروفات المستحقة في الدفاتر ومكانها في الميزانية، سنبدأ في تعريف المصروفات المستحقة التي تعتبر إلتزام على الشركة وبالتالي مباشرة كدا تكون في جانب الإلتزامات في قائمة المركز المالي ، وهي مصروفات تم اثباتها ولكنها لم يتم سدادها أو اخراجها بأي شكل نقدي أو شيك أيًا كان خلال نفس السنة المالية التي تم اثبات المصروف فيها.

مثال على المصروفات المستحقة:

في الصورة ستجد القيد بشكل عملي في الدفاتر وهنا المحاسب عمل قيد للمرتبات في 31 / 12 /2021 لمصروفات لم يتم سدادها إلا في 2022 هنا بيكون القيد الأولي لاثبات المصروف المستحق كالتالي:

*** من حـ/ المصروفات

*** إلى ح/ المصروفات المستحقة (المرتبات)

وبعد ما تم سداده في سنة 2022 الجديد بتعمل قيد وهو:

*** من ح/ المصروفات المستحقة

*** إلى حـ/ الخزينة أو الصندوق أو البنك

اعتقد أن مثال واحد يكفي لفهم المصروفات المستحقة وطبيعتها هل هي مدينة أم دائنة، يمكنك متابعة الفرق بين المصروفات المقدمة والمصروفات المستحقة.

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