Akhawunti yekwentiwa. akhawunti Active - kungcono ...

Ama-akhawunti eliyisisekelo indlela yokwenza iqembu reflection idatha ngohlobo kanye nokulahlwa kwempahla nezikweletu ibhizinisi. Basuke ihlukaniswe sebuningini izinhlobo kuncike nezakhi ezihlukene. Maqondana ne-balance sheet, kukhona 3 imikhakha akhawunti: asebenzayo, yokwenziwa kanye asebenzayo-yekwentiwa. Kulesi sihloko sibheka imithetho ngokugcwalisa futhi izakhiwo eziyisisekelo.

Uyini ibhalansi ye-akhawunti?

Kungakhathaliseki-akhawunti yendawo futhi uhlobo kuvezwa ke ihlale ifana. Idwetshwa ephepheni yendiza, e ohlangothini lwesobunxele isibonakaliso "Kwemali" ngakwesokudla "Credit". Ukwakha i-akhawunti, ungasebenzisa indlela ekabili etafuleni.

Sigcine imibhalo iqala ezilinganisweni kokuvula, imininingwane okuyizinto balance sheet. Amanani ezilotshwe kwesibalo esinelebuli CH (ibhalansi ekuqaleni). Ekupheleni kwenyanga zibalwa zonke izibalo okuye ezishiwo debit nama-credit akhawunti ngokuhlukile kwesikhathi. Lezi idatha akha debit nama-credit inzuzo (hbs, Lmc). Ngemva Computing count ibhalansi yokugcina, ogama ifomula ama-akhawunti yekwentiwa lihlukile.

Yekwentiwa ezimali akhawunti: incazelo jikelele

Into yokuqala kakhulu saqala ifunda accountant - imithetho edingekayo ibhalansi. On osekelwe kuyo, aluthola ezibalulekile amaqembu ukusatshalaliswa amakhono Isikhwama nemithombo wabo wokufundisa. Akunzima ukuze umfuziselo: akhawunti esebenzayo acabangele ukuthi inkampani ungumnikazi, izimpambosi - lapho wonke eqale.

ezilinganisweni Cash baziwa esilinganisweni futhi. Njengomthetho, izikweletu zifakiwe ibhalansi yokugcina imalimboleko. Ukusebenza kwe-ezimali kwamabhizinisi kusho akhawunti ezihlobene emigqeni kwempahla. akhawunti Abaningi azisetshenziswa e ukwakheka balance sheet kanye namagugu kwenkokhiso ezithile nge uphawu ezimbi.

Izimpawu-akhawunti esebenzayo

akhawunti Active - indlela lokuqoqa ulwazi mayelana imali yenkampani ngohlobo nendawo. Konke ingxenye yempahla kwenhlangano, kuhlanganise amalungelo endawo, eyakho le-akhawunti yeqembu. Lapha ulwazi eqoqwe kuma izimpahla kanye nemikhiqizo eseqedile, wokusebenza namafa angaphatheki, imali kanye nezinye izinzuzo ezingokwezimali.

akhawunti Active zimumethe, esekelwe izici isakhiwo zabo:

• amelela ukuphuma nokungena kwezimali ku-debit (ingxenye yesinxele etafuleni noma indiza);
• bhala-off amanani komkhiqizo ku loan;
• akhawunti lenesicalo namabhalansi ophela kuphela ohlangothini lasebhange.

Ngakho, izinguquko inkampani kusho kuyohlale kubonakale akhawunti esebenzayo. Ukuze abale okuseleyo sokugcina, lemali edingekile of ibhalansi kokuqala kanye debit ukubaluleka rotations ukuthatha uphendulela yokuboleka le mali: CH (Ar) Ngakolunye + (Ar) - On (Rm).

Yini ebangela abakhuthele Hlela-Master of the Russian Federation?

Ishadi of akhawunti, okuyizinto ezimali isiRashiya, iqukethe 8 izigaba. In ngamunye kubo babeqoqana zokwenziwa iyunithi ukuqoqa ulwazi. Iningi ohlwini ezidalelwe amarekhodi impahla ibhizinisi ngezindlela ezihlukahlukene. Ingabe ama-akhawunti asebenzayo: kwesigaba mina (ngaphandle-akhawunti 02 futhi 05), II, III, V, IV (ngaphandle-akhawunti e-40 no-42) futhi 97. Ziklanyelwe ukuba alandise ezikhona kwezimpahla kanye izinto, imali izindleko ngenqubo ukukhiqizwa kanye nezindleko esizayo nezikhathi.

Imithetho General wokwenza okufakiwe

Omunye amalungiselelo main inkolelo-mbono yokuziphendukela ezimali - double entry isimiso. Lo mthetho, owawuthi kunoma imuphi umsebenzi kwezomnotho kulotshwe kanyekanye futhi inani elifanayo ngesikhathi ama-akhawunti amabili. Esikhathini ubuhlobo kuthatha debit nama-akhawunti credit ezahlukene kulokho okubizwa ngokuthi ukuxhumana. Kafushane, kulotshiwe njengoba: Dr 20 Kr 10 - izinto ezikhishwe izidingo ukukhiqizwa main.

Inkomba ezingeziwe lemali yakha ezimali okufakiwe. Isicelo isimiso kabili entry ikuvumela ukuba ahlele idatha uphinde uhlangane nabo zibe munye ukuze bakhululeke Izilawuli ukunyakaza futhi imithombo inkampani.

Isibonelo ukunikwa akhawunti ye-akhawunti asebenzayo

Cabanga ngesibonelo sika-kwakhiwa okungenayo akhawunti esebenzayo. Lokucabanga lezizehlakalo zenzeka esikhathini ibhizinisi:

1. Khishiwe kusukela ukukhiqizwa main futhi idluliselwe ishede imikhiqizo isiqedile.
2. ezimpahleni ezingasuki phansi kunakwe ngokuqondene nokuthuma.
3. Inani VAT awatholakali ngeke kucatshangelwe e izindleko yokufuna impahla.
4. Ibhalwe off phezulu futhi jikelele ukugijima izindleko.
5. Izidingo nezinto asizayo ukukhiqizwa ikhishwe.
6. Umthengi ezithunyelwa izimpahla.
7. Cash kusukela imali ethunyelwe ku-akhawunti.
8. Tholakele imali ku-akhawunti yasebhange ngokheshi.
9. Ukwakheka izindleko ezikhokhwayo zihlanganisa izindleko phezulu.

Ake sizame ukwenza ukuthunyelwa ku imisebenzi enjalo. Isibonelo eqala ukusetshenziswa akhawunti asebenzayo kuphela, t. Ukuze. Abanye baye engakaze wafunda. Ukuze urekhode kahle ulwazi, okokuqala udinga ukucacisa ngokulandelana izikweletu ezizayo ubuhlobo. Ukuhlolisisa irekhodi izinyathelo zokuqala: ukuze kubhekelelwe imiphumela ukukhiqizwa eyinhloko kanye nazo zonke izindleko ezidingekayo ukuze ukusebenza kwawo, ukusebenzisa i-akhawunti asebenzayo 20. Lena indlela eyinhloko ukuqoqa ulwazi isitshalo ukukhiqiza. izimpahla Iphele bayigugu at 43 akhawunti. Ukukhiqizwa eyinhloko yokuthutha izimpahla nezinto zokwakha Ukudluliselwa agcine, bese i-akhawunti udinga ucacise 20 credit. Ngakolunye uhlangothi, inani umkhiqizo egcinwe luyanda, futhi i-akhawunti adonswe 43: Dr 43 Kr 20.

Ngu Isifaniso ukuqamba lonke wiring ngaphandle ekhombisa isamba kuthengiselana. Yilokho okwenzekayo e-ukuphela:

1. AT 01 Km 08.

2. AT 08 Km 19.

3. uDkt 20 Kr 25 Kr 26 20 Am.

4. Ar 23 Kr 10.

5. AT 45 Kr 41.

6. Am 57 Kr 50.

7. Am 50 Kr 51.

8. AT 97 Kr 25.

Kulula ukuqaphela ukuthi akhawunti esebenzayo - ke iyindlela lokuqoqa ulwazi ukuthengiselana ezenzeka ngaphakathi ibhizinisi ngaphandle iqhaza besithathu. Konke ehlangene izenzakalo zangaphandle, ngokuvamile kudinga ukusetshenziswa akhawunti yekwentiwa kanye asebenzayo-yekwentiwa.

Izimpawu akhawunti yokwenziwa

Ugibe akhawunti asetshenziselwa ukulawula ukunyakaza imithombo okuqondene ezimali ndaba. Okufakiwe eyenziwe imithetho:

• imithombo uveza ukuthi akhuphukile esikweletu ukwehla - e-debit;
• kokuqala nokokugcina okusele kwesikweletu kwakhiwa kuphela;
• ukubala esele ekupheleni kwenyanga udinga ukubala inani ibhalansi ukuvulwa kanye inzuzo phezu loan, bese bashintshane lasebhange.

Uhlelo Master ama-akhawunti yokwenziwa akuzona eziningi kangaka, lezi zibandakanya: akhawunti ezimali ibhizinisi dolobha, izinqolobane, ukwehla, futhi 42, 66, 67, 70, 77, 98.

Yekwentiwa ezimali izikweletu basebenzisane. Ukuze adonse i izincwadi, kubalulekile ukugcina imithetho zokuqopha ulwazi kubo. Cabangela izibonelo ukuthengiselana usebenzisa yokwenziwa akhawunti ithebula:

akhawunti okuzisholo

Uma i-akhawunti asebenzayo - kukhombisa izimali ibhizinisi, izimpambosi - imithombo, asebenzayo-yokwenziwa kungenziwa ebalulwe emigqeni emibili okuphambene ibhalansi. Ngokusho imiphumela imisebenzi, imibiko enje ingaqukatha izinsalela futhi sohlangothi olulodwa. Okungafanele aphanjaniswe ne izincwadi, kudingeka uhlaziye kahle isimo: onjani-balance sheet lento uyashintsha? Uma zimali yokwenziwa, izindlela ukushaja Ukubuyiselwa emuva kwenzeka sengathi i-akhawunti yokwenziwa, kungenjalo kokubili asebenzayo. Active-yokwenziwa ezimali izikweletu yilezi:

• izinkokhelo nabantu abangakwazi ukwenza njenge abanamacala noma abakweletwayo;
• ukusebenza kwezimali zebhizinisi;
• okukhipha;
• inzuzo agcinwayo (ukulahlekelwa).

Cabangela ezithunyelwe ezimbalwa ne-akhawunti asebenzayo-yokwenziwa:

• Dut "Accounts ekhokhwa" KT "akhawunti Settlement" - ikhokhwe abahlinzeki invoyisi.
• Dut "Payroll" KT "Cashier" - kusukela imali ukuba abuyisele umuntu nokuziphendulela.
• Dut "Sales" KT "inzuzo Imininingwane" - zibonisa inani lenzuzo ngoba isikhathi.
• Dut "lokukhipha" KT "ukukhiqizwa Primary" - eqoshiwe yimali ncimishi zokukhiqiza.

I-akhawunti esebenzayo - lena indlela eyinhloko lokulandisa zonke impahla yeNkampani, kwasinda Receivables. ukungena Double nokuphathwa akhawunti phakathi nayo yonke inkathi ukuba ulawule irisidi nokulahlwa impahla, kanye sihlaziye eqoqwe idatha wokusebenza kwezimali.