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Cuntais Fionraí

Cuntais Fionraí. Cuntais Fionraí. Comhardú Trialach = liosta de na h- Iarmhéideanna ó na 3 mhórleabhair ar lá faoi leith Is cóir Colún DOCHAR === Colún SOCHAR Cúiseanna nach mbíonn an dá cholún cothrom : Botúin iontrálaithe a bhreacadh

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Cuntais Fionraí

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  1. CuntaisFionraí

  2. CuntaisFionraí • ComhardúTrialach = liosta de na h-Iarmhéideanna ó na 3 mhórleabhairarláfaoileith • Is cóirColún DOCHAR === Colún SOCHAR • Cúiseannanachmbíonn an dácholúncothrom: • Botúiniontrálaithe a bhreacadh • Ag breacadhtaobhamháin den iontráildúbailte • Ag breacadhiontráilar an taobhcéanna FAOI DHÓ • Ag breacadhsuimeannadifriúlaarthaobh an Dochairagusarthaobh an tSochair

  3. Cúiseannanachmbíonn an dácholúncothrom: • BotúinUimhríochta • Ag suimiúsuasnaleabhairlaemí-cheart • Ag ríomhadhiarmhéideannamí-cheart • BotúinComhardúTrialach • Iarmhéidsacholúnmícheart • Iarmhéidfágthaamach • Iarmhéid – figiúirmí-cheart • Ag suimiúsuasnacolúnmí-cheart

  4. Cur chuigechun an cheist a fhreagairt • Léigh an ceist go cúramach – cuirlínefaoingcineálgnóatáag an úinéir • Obairgharbhigcóir GACH botíun • Cad a tharla (what happened) • Cad go mbachóirtarlú (what should have happened) • Ceartaigh an botún • An LeabharCúnta • CuntasFionraí • RáiteasBrabúscoigeartaithe • ClárChomhardaithe

  5. 6 Bhotúin – ComhardúTrialachcomhardaithe • BotúnTúsiontrála • BotúinEasnaimh • BotúinChoimisiúin • Botún de Phrionsabail • BotíunChúiteach • Ais-iompúiomlánd’iontráil

  6. ComhardúTrialach Taobh an Dochar Taobh an Sochair Dliteanas (liability) - CC Ardú SR LaghdúDR Caipiteal - CC Ardú SR LaghdúDR – Tarraingtí Ioncam (Gain) – B&C Ardú SR Laghdú DR • Sócmhaoin (Asset) - CC • Ardú DR • Laghdú SR • Costas (expense) – B&C • Ardú DR • Laghdú SR

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