An accounting system yog ib co kev raus tes ua thiab cov txheej txheem es tau tsim kom nrhiav tau, ceev cia, thiab muab cov ntaub ntawv txog kev them nyiaj los tso rau hauv daim ntawv management report thaum muaj kev txiav txim siab.
Piav Kom Meej:
Cov txheej txheem ib txwv ceev cov ntaub ntawv txog nyiaj txiag mas feem ntau yeej tsis tas kom muaj ntaub ntawv thwj toob, cia li ua yooj yim xwb, thiab sib txawv los ntawm qhov txheej txheem es ib txwm lees txais hu ua accounting principles (GAAP), es yog qhov yeej ib txwm tau siv ntev los ntawm lwm cov lag luam. Ib lub hom phiaj tseem ceeb yuav tau nrhiav kom tau thiab muab cov ntaub ntawv teeb kom zoo yog ua kom tau raws li lub tuam tsev ua se qhov kev qhia tawm txoj ua se ua yuav tau ua (Internal Revenue Service (IRS) tax reporting requirements)
Cov Txheej txheem
Feem ntau ntawm cov tswv teb siv qhov txheej txheem suav nyiaj ntsuab thaum thaum lawv qhia txog cov nyiaj lawv khwv tau (revenues) thiab cov nqi lawv them (costs) thaum sib hloov nyiaj ntsuab ntawm tes. Qhov txheej txheem siv Cash accounting method yeej yog ib qho txheej txheem es pub siv thaum qhia txog cov nyiaj khwm tau hauv liaj teb es pub ua se. Txawm li ntawd los, tej zauj kuj yuav tsum tau muaj lwm yam ntaub ntawv ntxiv kom thiaj li qhia tau rau management reports thiab kev txiav txim siab.
Accrual accounting lees paub txog cov nyiaj khwv tau thiab cov nyiaj siv them nuj nqis thaum lawv tshwm sim, tsis tas yog rau ntawm xyoo es tau txais cov nyiaj los yog them mus. Cov nyiaj khwv tau thiab cov nyiaj es them cov nqi mas yeej sib piv kom haum zoo dua thaum lub xyoo es khiav cov hauj lwm thiab muaj cov ntaub ntawv qhia kom paub zoo dua txog kev soj ntsuam ntawm kev poob peev (evaluation of profit (loss). Cov ntaub ntawv ua se (Income tax records) rau cov lag luam es tsim khoom mas yuav tsum kom muaj los ntawm IRS kom thiaj li paub thaum siv qhov accrual accounting.
Sau cia
Cov ntaub ntawv khiav lag luam (Business transactions) mas yeej muab sau cia rau hauv ib phau ntawv thiab kuj yuav muab teeb kom muaj tej tug account es tsi ntsees kom paub los yog teeb rau ib pawg twg thiab muab sua zog ib ke (summarized) los ntawm cov accounts.
Qhov single-entry accounting system yog sau ib cia ib qho nkaus xwb thaum twg yog muaj ib kev muag khoom thiab yuav khoom (transactions), zoo ib yam li thaum them nyiaj ntawm qhov chaw them khoom. Feem ntau ntawm cov lag luam ua teb siv qhov txheej txheem a single-entry system ces yeej zoo txaus lawm.
Qhov double-entry accounting system mas yog qhov muaj cov ntaub ntawv ntxaws tshaj plaws qhia txog lub lag luam ntawm daim teb kev muag khoom thiab yuav khoom (transactions), tabsis yuav siv sij hawm ntev kom thiaj li kawm tau thiab paub cov los siv. Txhua zaus thaum muaj ib qhov khoom muag tawm, yuav tsum tau muaj ib qho dabtsi qhia tias siv yuav (debit/credit). Qhov txheej txheem double entry method no uas kom paub zoo thiab kom txo tej qhov yuav kev kom tsawg. Nws yog ib qho es zoo tshaj plaws thiab yog qho txheej txheem accounting system es muaj coob lub lag luam siv tam niaj hnub no.
Qhia lub ntsiab lus:
Lub lag luam ua liaj teb (Farm business) cov ntaub ntawv ceev cia mas tseem ceeb npaj rau kev ua se tabsis kuj siv tau kom tsim kom tau daim ntawv qhia management reports kom thiaj pab tau kev tau lag luam zoo kom kav ntev ntev rau lub Lub lag luam ua liaj teb (Farm business). Tswj cov nyiaj txiag (Financial management) tsis tau txhais tias tus tshwv teb yuav tsum tau siv qhov txheej txheem accrual accounting system, tab sis nws kuj txhais tias yuav tau kho qhov accrual adjustments kom thiaj li ua ntiav daim ntawv qhia txog cov nyiaj txiag (yuav tsum tau muaj rau ntawm qhov accrual basis) rau tswj cov nyiaj (financial management) (piv txiwv, saib seb khwv tau nyiaj li cas). Tag nrho qhov tswj nyiaj txiag kuj muaj ob qho financial management (accrual basis) thiab tax management (cash basis). Qhov kev siv ob qho txheej txheem tswj nyiaj txiag no yuav tsum kom muaj kev nkag siab txog thiab paub muab los siv piv kom yog (reconciled).
References: Farm Financial Standards Council. (2021, January). Financial Guidelines for Agriculture.
Accounting Systems (2021), drafted by Jenny Vanderlin, UW Center for Dairy Profitability and Katie Wantoch, UW-Madison, Division of Extension; reviewed by Kevin Bernhardt, UW Center for Dairy Profitability/UW-Platteville.
Daim ntawv no yog muaj raws li cov hauj lwm tau txhawb los ntawm USDA/NIFA under Award Number 2018-70027-28586.
