القيد المزدوج

هذا يعني أن كل قيد محاسبي يتكون من جزأين، واحد للمدين وواحد للدائن ويجب أن يؤثر على حسابين منفصلين. إذا قمت بإضافة أو خصم لحساب واحد، هناك حساب آخر في مكان آخر سوف يتأثر. انظر المثال التالي:

  1. شركة تبيع جهاز كمبيوتر محمول بقيمة 50000 إلى العميل أ  ويسلم مع فاتورة.

سوف تحصل الشركة على دفعة مالية من العميل، ويعتبر العميل حساب الأصول. لتسجيل الدخل، يجب على الشركة أن تحافظ على حساب يسمى “مبيعات أجهزة الكمبيوتر المحمول”. وبذلك يتم الادخال بالطريقة التالية:

الحساب

دائن

مدين

العميل  أ

50000

مبيعات الكمبيوتر المحمول

50000

 

العميل أ  قام بدفع مبلغ، إذا رصيد العميل يجب أن يقل بناء على المال المدفوع مما سيزيد من الرصيد النقدي.

الحساب

دائن

مدين

العميل  أ

50000

النقد

50000

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