Inqubomgomo ye-Akhawunti yenhlangano: isakhiwo nokuqukethwe okuyinhloko

Inqubomgomo yokubalwa kwamabhizinisi nezinhlangano ihlelwe ngokuhambisana noMthetho "kwi-Accounting", uhlelo olujwayelekile lwebhizinisi elihambelana nokubika nokubika. Phakathi nonyaka, njengombuso, awukwazi ukushintsha. Uma kunesidingo, zonke izinguquko zirekhodiwe encwadini echazayo. Izinto zokubalwa kwezimali ziqiniswa uhlelo lokusebenza lwe-akhawunti yebhizinisi. Ifomu lokubalwa kwezimali yizincwadi zokubika noma i-journal-order.

Njengomthetho, inqubomgomo yokuphendula yenhlangano iqhutshwa phakathi. Inventories zenziwa kanye ngonyaka. Uma kwenziwa, ikhomishana iqondiswa yizinhlinzeko ezifanele ezisebenzayo eRussian Federation.

Zonke izinhlobo zokubalwa kwemisebenzi kanye nezindlu zangaphakathi zihlinzekwa ngamakhanda aqondene nokuhlukana kwenkampani. Imithethonqubo yokubheka ngaphakathi yangaphakathi isungulwa umnyango wezinkampani zokuphendula, ngokuhambisana nezidingo ezilandelayo:

- ukubalwa okuhlukene kokuthengiselana;

- ukuqinisekisa ukuphepha kwamadokhumenti;

- umthwalo we-accountant oyinhloko ngokuhlelwa kwezimali.

Njengomthetho, inqubomgomo yokubala yenhlangano ihlanganisa izindawo ezilandelayo zomsebenzi:

1. Inhlangano kanye nokusebenza kwe- akhawunti yezimpahla ezihleliwe kubiza izindleko ezingaphezu kuka-50 ezincane, ezinomkhawulo wokusetshenziswa okungaphezulu konyaka owodwa.

2. Ukuphendula nge-depreciation, okukhokhwa njalo ngenyanga.

3. Ukuhlaziywa kwezimpahla ezimele, okumele kwenziwe ngesikhathi esisodwa kanye nenani lokunciphisa.

4. Ukubheka zonke izinhlobo zezindleko zokulungisa izimpahla ezikhiqizayo.

5. Ukubika ngezimoto nemishini eqashisiwe.

Inqubomgomo yokubalwa kwemali yokutshalwa kwezimali isekelwe ekuqondeni ukuthi ukwabelana, ukwabelana, njll, isikhathi sokufaka imali esingaphezu konyaka owodwa kungokwesikhathi eside. Ukufinyeleleka esikhathini esincane - izibambiso, izibopho nabanye, ngesikhatsi sokufaka idiphozi kuze kube unyaka owodwa.

Ukubika ngezinsiza ezingabonakali kubonisa ukuthi kufaka izindleko zesikhathi eside (ngaphezu konyaka ongu-1) nezinye izinto ezingekho ezihlakaniphile, kulinganiselwa ngezindleko ezigcwele. Ukunciphisa ngokweqile kunqunywe yizimiso zokukhokhiswa kwezindleko ngokuhambisana nesikhathi sokusebenza. Ngezibonakaliso zesevisi, lezi zimiso zenziwa ngokusekelwe eminyakeni engu-20.

Ukubika ngezinto ezibonakalayo kwenziwa nge-akhawunti engaphansi: izinto zokusetshenziswa nezinto zokwakha, ukupakisha, izingxenye kanye nezingxenye ezithengiswayo, imikhiqizo ye-petroleum, amathayi, athengiwe ngemikhiqizo esiphelile, izinto zokwakha nezinye izinto. Iphethiloli ibhaliwe ngokwemigomo yangaphakathi yebhizinisi.

Ukubika ngezinto eziphansi kakhulu (IBE), okungukuthi, lezo ezingasetshenziswa okungaphezu konyaka owodwa. Le akhawunti igcinwe ngezindleko zabo zangempela. I-IBP ibhalwe ikhomishana ephathekayo yebhizinisi ngesisekelo sezenzo.

Inqubomgomo yokubala yenhlangano emkhakheni wezindleko ngohlobo lomsebenzi inikeza ama-sub-akhawunti alandelayo izindleko:

- ukukhiqizwa okuyisisekelo;

- ukuqashwa;

- ngezinsiza zokuthutha;

- ukulungiswa;

- ngezinsizakalo;

- ukukhiqizwa jikelele kanye nezindleko zomnotho jikelele.

Ukubika ngezindleko zesikhathi esizayo kufaka izindleko ezizofakwa esikhathini esizayo sokubika ngenani lentengo.

Ukubalwa kwe-akhawunti ngemikhiqizo ebizwa ngezindleko zangempela.

Izimpahla kanye ne-akhawunti yokuqaphela kwenziwa emaqinisweni okuthunyelwa ekuthengiseni izinto. Ngokudilizwa kwama-counter, inzuzo inqunywe ngesikhathi sokumiswa.

Ukubalwa kwe-Accounting eklanyelwe ukufingqa imininingwane ekuhambeni kwezimali ezisekhona nakuwo wonke ama-akhawunti ensimini yaseRussia nakwamanye amazwe.

Ukubalwa kwezimali ngokukhokhwa kwabasebenzi kuhloswe ukuqoqa nokuhlaziya ulwazi lokuhlala nabasebenzi kanye nomholo wokusebenzela abahola impesheni.

Ukuhlala nabantu abanokuziphendulela kubhekisela ngokufingqa ulwazi ngezindleko zokuhamba, nasekuhambeni kwezimali ezikhishwe abasebenzi ngaphansi kombiko.

Ukuhlala nabasunguli kuyadingeka ukuqoqwa nokuhlaziywa kolwazi ezindaweni zokuhlala nabanikazi bamasheya eminikelweni yesikhwama esisemthethweni.

Ukusabalalisa kubalwa ngokuqhubekayo kulo lonke unyaka. Kuhilela ukuhlukaniswa kwezinzuzo ekuthengiseni nemiphumela engekho yokuthengisa.

Le nqubomgomo yokubala yenhlangano, isakhiwo sayo asiyona yokugcina futhi iphelele, ngoba eziningi zezinhlaka zazo zizinqunywe inqubomgomo yezomnotho yenkampani.