konto, mille saldo kajastab teatava bilansikirje seisundit bilansi koostamise hetkel
accounts that are used to sort and store transactions involving a company's assets, liabilities, and owner's or stockholders' equity
Good to know
The balances in these accounts as of the final moment of an accounting year will be reported on the company's end-of-year balance sheet.
счет бухгалтерского учета, показатели которого находят отражение в бухгалтерском балансе
Good to know
Alalised kontod on nt bilansikontod.
Good to know
Balance sheet accounts are also referred to as permanent or real accounts because at the end of the accounting year the balances in these accounts are not closed. Instead, the ending balances will be carried forward to become the beginning balances in the next accounting year. (This is different from the income statement accounts which are closed at the end of each accounting year and will begin the following year with zero balances.)
Bilansikonto nimetuse aluseks võetakse bilansiskeem ning lisatakse või muudetakse kontosid vastavalt ettevõtte vajadusele.
Kontosid saab liigitada mitmeti. Kontod on seotud raamatupidamisaruannetega, sellest tulenevalt saab liigitada kontod bilansikontodeks ja kasumiaruandekontodeks (lisaks bilansile on teiseks aruandeks kasumiaruanne, mis kajastab raamatupidamiskohustuslase tulusid ja kulusid).
In accounting, a valuation account is usually a balance sheet account that is used in combination with another balance sheet account in order to report the carrying amount or carrying value of an asset or liability.
