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Мөнгөн хөрөнгийн бүртгэл PowerPoint PPT Presentation


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Мөнгөн хөрөнгийн бүртгэл. Агуулга. Мөнгөн хөрөнгө, түүний бүрэлдэхүүн Дотоод хяналт Банкны зохицуулалтын тайлан Мөнгөний цаг хугацааны үнэ цэнэ Гадаад валютаар гарсан ажил гүйлгээний бүртгэл. Мөнгөн хөрөнгө, түүний бүрэлдэхүүн. Мөнгөн хөрөнгө:

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Мөнгөн хөрөнгийн бүртгэл

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3244301


3244301

,


3244301

,

:

  • , (cash equivalent) , , .

    :

  • 3

  • .


3244301

  • . , . (disclosure) .

  • (bank overdraft) . . .


3244301

(restricted cash) ,

  • : , , (sinking fund).

  • : .


3244301

:

  • .

    :

  • -

  • . .


Bank reconciliation

(bank reconciliation)

. , //, // .

.


Bank reconciliation1

(bank reconciliation)


Bank reconciliation2

(bank reconciliation)

  • . . . .

  • . . .

  • . . .


Bank reconciliation3

(bank reconciliation)

  • . .

  • , . .

  • .

  • .


3244301

: 500890, 462,340 . .

  • 11230

  • 32000

  • 5610

  • 890

  • 6720

  • - 4700- .

  • 24780 47480 . .


3244301

.

. .


3244301


3244301


3244301

.

  • 100 6 106 . 100 106 , 106 100 .

  • . 6%- 106 100 .

    , , . , , , . .


3244301

(simple versus compound interest)

.

.

1000 10 3 1000*0,1*3=300 . 3 1300 .

. .

  • 1 : 1000*10%=100 2 : 1100*10=110 3 1210*10=121 3 1331 .

  • . , , . (effective rate) 12 .

  • 10% 5% . 10 , 2 5 2 . 1000 :

  • 10%: 1000*1,1=1100

  • 5% : 1000*1,05*1,05=1102,5

  • 5%- 2 10%- .


3244301

. .

. (FASB-SFAC-7- - .

-risk free - , .


3244301


3244301

. :

  • .

    . , , a .


3244301

, . , , . , . . .

, , . .


3244301

: - : 2006 1 1 15000 . 1100.

  • 2006.01.10 8,000 . 1080 .

  • 2006.03.15- 2000 . 1000 .

  • 2006.03.25- 3000 1150 .

  • 2006.03.31- 1200 .

  • 2006.04.30 2000 1080 .

  • 2006.05.10 . 1210 .

  • 2006.06.30 1250 .


3244301

2006.01.10: 8640,000 /8000*1080/

8640,000

2006.03.15: 2160,000 /2000*1080/

- 2000,000 /2000*1000/

160,000 /2000*80/

2006.03.25: 3240,000 /3000*1080/

210000

- 3450,000 /3000*1150/

2006.03.31 360000/(1200-1080)*3000/

360000

2006.04.30 2400,000 /1200*2000/

- 2160,000 /1080*2000/

240000

2006.05.10 1200,000 /1000*1200/

10,000

- 1210,000 /1210*1000/


3244301

-21- , . , , , - , .


3244301

:

  • (future value of single cash flow)

  • (present value of single cash flow)

  • : (future value of an ordinary annuity)

  • : (future value of an annuity due)

  • : (present value of an ordinary annuity)

  • : (present value of an annuity due)


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