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تراز آزمایشی

تراز آزمایشی چیست ؟ فهرستی از نام ومانده حسابهای دفتر کل می باشد که معمولا در پایان هر ماه به منظور آزمون توازن مانده حسابهای دفتر کل تهیه می شود وبه عنوان مبنایی برای تهیه صورت های مالی مورد استفاده قرار می گیرد.
بنابراین برای تهیه تراز آزمایشی نام هر حساب و مانده ان را در یک ستون بدهکار یا بستانکار می نویسیم که در نتیجه باید جمع مانده حسابهای بدهکار با جمع حسابهای با مانده بستانکار برابر باشد.
تراز آزمایشی معمولا به دو شکل تهیه می شود:
A تراز آزمایشی دو ستونی
B تراز آزمایشی چهار ستونی

A : برای تهیه ترازآزمایشی دو ستونی فقط مانده هر حساب را می نویسیم.

موسسه.....
تراز آزمایشی
در تاریخ....

 

B : برای تهیه ترازآزمایشی چهار ستونی جمع گردش بدهکار هر حساب و جمع گردش بستانکار و مانده بدهکار و بستانکار حساب مربوط را می نویسیم.

موسسه....
ترازآزمایشی
در تاریخ....

 

اکنون با یک مثال ساده نحوه ثبت دفاتر روزنامه و کل و تهیه ترازآزمایشی و ترازنامه را نشان می دهیم:
- در تاریخ 1372/6/1آقای تبریزی با واریز 7.000.000 به حساب بانک به عنوان سرمایه شرکت آسان آرا را تاسیس می نماید.
- در تاریخ 1372/6/10 آقای تبریزی بصورت نسیه 200.000 ریال اثاثه خریداری می کند.
- در تاریخ 1372/6/15 با پرداخت 3.000.000 ریال از بانک یک ساختمان جهت شرکت خریداری نمود.
- در تاریخ 1372/6/20 بدهی خود را بابت خرید نسیه اثاثه پرداخت نمود.
- در تاریخ 1372/6/25 یک وسیله نقلیه به مبلغ 1.500.000 ریال بصورت نسیه خریداری نمود.
برای ثبت رویدادهای فوق در دفاتر روزنامه بصورت زیر و برای انتقال رویدادهای فوق در دفاتر کل به شکل زیر عمل می شود.

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

 

و ترازآزمایشی چهارستونی شرکت آسان آرا در 1372/6/30 بصورت زیر خواهد بود.

شرکت آسان آرا
تراز آزمایشی
در تاریخ 30/6/72

 

و در نهایت ترازنامه شرکت آسان آرا بصورت زیر خواهد بود:

 

 

تصحیح اشتباهات تراز آزمایشی

انتخاب عنوان تراز ازمایشی برای فهرست مانده حسابهای دفتر کل؛ انتخاب بسیار خوبی می باشد. این فهرست مانده حسابها بدین منظور تهیه میشود که برابری بدهکارها و بستانکارها را ازمایش کند. اگر جمع بدهکارها ( مانده اقلام بدهکار ) و جمع بستانکارها ( مانده اقلام بستانکار ) برابر نباشند؛ نتیجتآ اشتباهاتی صورت گرفته است.

با محاسبه تفاوت بین جمع بدهکارها و بستانکارها؛ می توان برخی از اشتباهات موجود را کشف کرد. در این رابطه شیوه گام به گام ان به شرح زیر خواهد بود

ممکن است حسابی از تراز آزمایشی حذف شده باشد؛بنابراین؛ انتقال تمامی حسابها و مانده های انها را از دفتر روزنامه به دفتر کل ردیابی کنید.
ممکن است اختلاف از ثبت در دفتر روزنامه و یا نقل به دفتر کل سر چشمه گرفته باشد. دفتر روزنامه را برای مقدار اختلاف جستجو کنید. فرض کنید جمع کل ستون بدهکارهای تراز آزمایشی موسسه پردازش برابر با 50.100 ریال و جمع ستون بستانکارهای این موسسه 49.900 ریال باشد. حال ممکن است یک مبادله در دفتر روزنامه به مبلغ 200 ریال اشتباه ثبت شده باشد و یا به طور اشتباه به دفتر کل نقل شده باشد. پس به دنبال یک مبادله 200 ریالی بگردید.
اختلاف بین جمع بدهکارها و بستانکارها را بر عدد 2 تقسیم کنید. در صورتی که اختلاف قابل تقسیم باشد؛ احتمالا اختلاف ناشی از ثبت اشتباهی یک بدهکار در طرف بستانکار و یا بالعکس می باشد. برای مثال فرض کنید که در یک مبادله 300 ریالی آقای حسینی بجای اینکه وجوه نقد را بستانکار کند؛ بدهکار کرده است. در نتیجه جمع بدهکارها مبلغ 300 ریالبیش از میزان واقعی و جمع بستانکارها نیز 300 ریال کمتر از میزان واقعی خواهد بود. لذا بین جمع ستون بدهکارها و بستانکارها مجموعا 600 ریال اشتباه پیش می آید که اگر آنرا بر عدد 2 تقسیم کنیم جواب 300 ریال خواهد بود. پس باید در دفتر روزنامه به دنبال معامله 300 ریالی گشت و حساب تحت تاثیر قرار گرفته را ردیابی کرد.
مقدار اختلاف را بر نه تقسیم کنید.اگر اختلاف بر نه قابل تقسیم بود؛ ممکن است اشتباه ناشی از لغزش در ثبت اعداد( مثلا نوشتن 61 به جای 610 ) و یا ثبت مقلوب ( مثلا نوشتن 16 به جای 61 9 باشد. فرض کنید آقای حسینی مانده حساب برداشت خود را در تراز آزمایشی به جای 2.100 ریال 21.000 ریال نوشته باشد. بنابراین جمع ستون بدهکارهای تراز آزمایشی مبلغ 18.900 ریال ( 2.100 - 21.000 ) از جمع ستون بستانکارهای آن بیشتر خواهد بود.حاصل تقسیم رقم 18.900 ریال بر عدد 9 با رقم 2.100 ریال برابر خواهد بود که برابر با مبلغ صحیح حساب برداشت می باشد. این مبلغ را در میان حسابهای دفتر کل ردیابی کنید تا اینکه به حساب برداشت آقای حسینی برسید که مانده ای برابر 2.100 ریال دارد. در سیستم های مالی کامپیوتری چنین اشتباهاتی رخ نمی دهد.