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ثبت سفته در دفاتر حسابداری

به موجب ماده 307 قانون تجارت ایران فته طلب( سفته ) سندی است که به موجب آن امضاء کننده تعهد می کند مبلغی در موعد معین یا عند المطالبه در وجه حامل یا شخص معین یا به حواله کرد آن آن شخص کارسازی نماید.

سفته از جمله اسناد تجاری است که در معاملات بین تجار و همچنین بین افراد عادی دادن و گرفتن آن معمول است. سفته همانطور که در تعریف مزبور بیان شده سند تعهد پرداخت است و امضاء کننده متعهد می شود که مبلغ مندرج در آن را پرداخت نماید. آنچه در سفته پرداخت آن مورد تعهد قرار می گیرد وجه نقدی است که مقدار آن در متن سفته قید شده است. صادر کننده ملزم است در سررسید سفته وجه آن را به دارنده آن پرداخت نماید.قید حواله کرد که قانون نوشتن آن را در سفته به همراه نام شخص معین پیش بینی کرده است؛ به شخص مزبور اختیار می دهد که سفته را به دیگری واگذار نماید. در ایران برای پرداخت وجه بیشتر از چک استفاده می شود و کاربرد سفته عمدتا در مورد ضمانت است.

ثبت سفته در دفاتر حسابداری صادر کننده سفته

افراد و موسسات ممکن است بابت خرید نسیه کالا و سایر انواع دارایی ها؛ تسویه بدهی ها و اخذ وام به صورت سفته و تحویل آن به اشخاص طرف حساب خود اقدام کنند. در دفاتر صادر کننده سفته هنگام صدور سفته حساب اسناد پرداختنی بستانکار می گردد. اسناد پرداختنی جزء بدهی های موسسه تلقی می شود. برای آشنایی با نحوه ثبت سفته در دفاتر صادر کننده سفته به مثال زیر توجه کنید.

 

مثال: شرکت رایان در تاریخ 1388/2/1 مبلغ 4.000.000 ریال کالا به صورت نسیه از شرکت آرین خریداری نمود و یک فقره سفته دو ماهه به فروشنده تحویل داد.مطلوب است ثبت این رویداد در دفتر روزنامه شرکت رایان.

لازم به توضیح است که سفته می تواند همراه با بهره باشد یا بدون بهره.اما با توجه به اینه در کشور ماسفته همراه با بهره رایج و مجاز نیست تمام مباحث مربوط به سفته با فرض بدون بهره بودن آن ارائه شده است.

 

ثبت سفته در دفاتر حسابداری دریافت کننده سفته

افراد و موسسات ممکن است بابت فروش نسیه کالا و سایر انواع دارایی ها؛ وصول مطالبات و اعطای قرض یا پرداخت وام به کارکنان خود یا سایر اشخاص دیگر از طرف مقابل سفته دریافت نمایند. در دفاتر گیرنده هنگام دریافت سفته حساب اسناد پرداختنی بدهکار میگردد. اسناد دریافتنی جزء دارایی های موسسه تلقی می شود. برای آشنایی با ثبت سفته در دفاتر دریافت کننده سفته به مثال زیر توجه نمائید.

مثال 2: با توجه به مفروضات مثال 1 دریافت سفته را در دفاتر شرکت آرین ثبت نمائید.

ثبت سفته در دفاتر حسابداری