Izimali ekukhiqizeni kanye nezici zayo

Accounting - the esicini esibaluleke kunazo zonke umsebenzi abasebenzi bezinhlangano ezimbonini. Ngesisekelo iziphi izimiso kufanele yakhiwe? Yini ama-akhawunti ezimali asetshenziswe ezimali yezivumelwano zokuthengiselana ekukhiqizeni?

Izimali njengoba uhlelo

Ongoti Russian basakaza indlela imvelo accounting ekukhiqizeni kufanele kubonakale ngaphansi okuyinto njengoba uhlelo oluthile. Ngokufanele - njengenhlangano ulwazi, kanye nabanye, okuyinto ubheke isigaba kufanele khona (sib: kusuka, izinhlelo zokulawula zobuchwepheshe). Kule umbono, lokulandisa ukukhiqizwa angase abe ingxenye uhlelo zezimali, ebaluleke kakhulu, ngoba kusekelwe idatha eyenziwe a abanekhono onguchwepheshe kwezemfundo zezimali, kokuhlaziywa Kwenziwa ibhizinisi yizinkomba zezomnotho.

Ukusebenzisa izindlela zokwenziwa kohlaziyo, accountant kudala base ulwazi, okutshengisa amafa, ubhale izinkinga ezihilelekile kule nkampani, imiphumela umsebenzi wayo kwezomnotho. Izimali njengoba uhlelo kungaba umthombo, ewusizo kokubili abaphathi ibhizinisi ukuthatha izinqumo zokuphatha ezihlukahlukene, kanye abanikazi inkampani, abanini-masheya bayo, abatshalizimali nabantu abakweletwayo.

Idatha equkethe accounting ekukhiqizeni, ingasetshenziswa uma uhlela ukuthuthukiswa kwebhizinisi, izinqumo mayelana izinguquko imodeli ukuphathwa inkampani, sizibekele imigomo uma sitshala imali amaprojekthi ahlukahlukene.

Ilungelo labaqeqeshi uhlobo olucutshungulwayo ikhumbula kokubili ezingeni komthetho, nabasekhweni tingentiwa nezidingo elawula kakhulu. Empeleni, lokhu kungase kube esinye futhi isiqinisekiso ukubaluleka kwalolo kolwazi kubutsela njengoba ezimali.

Ngokuqondene sphere zokukhiqiza, ukunakwa okungase ikhokhwe kuye ku-accounting isiqondiso. Ingxenye elihambisana komnotho ihlobene emkhakheni wangempela, kulawulwa inzuzo langempela kwempahla yenkampani, izinto zokusetshenziswa, futhi konke lokhu kudinga ukuqaliswa indlela lechazwe accounting inhlangano.

Izimfuneko esiyinhloko accounting ekukhiqizeni

Izimali ekukhiqizeni - uhlobo umsebenzi ochwepheshe abanekhono, lapho imiphumela zingenziwa eziningi izimangalo sina. Ngakho, ulwazi irekhodwe ngalokuhlelekile accounting kufanele kube:

- inhloso;

- Ukwenza;

- yokusebenza;

- angase aqinisekiswe.

Omunye umbandela ezibalulekile lapha - nokufaneleka ulwazi ezimali lapho kufundwa, uma kunesidingo, umuntu ongeyena onguchwepheshe emkhakheni ezimali. Zingaba, isibonelo, umtshali wemali uyobe noma umuntu onamasheya onendlu umqondo jikelele ezimali, kodwa ngesikhathi esifanayo zabonisa isithakazelo ukubanjwa bajwayelane Imininingwane sibonakalisa isimo ebhizinisini.

Imithombo eyinhloko idatha accounting

Kunoma umkhakha, noma ngabe electronics esidayisa noma ifenisha yokukhiqiza, ezimali usebenzisa izinhlobo ezifanayo imithombo. Bayobe oluthathwa ngalezi zizathu ezilandelayo:

- ukwakheka;

- aphoyintimenti;

- ubude kumiswa;

- lizinga nje okungaqondile.

Ngokusho ukubunjwa accounting imibhalo zihlukaniswe:

- Okungenayo - labo kwinhlangano nezinhlangano zezomnotho beze;

- eziphumayo - zidluliselwa kusukela inkampani nezinye izinhlangano;

- yangaphakathi - ekujikelezeni kwazo Kwenziwa ngaphakathi enkampanini.

Ngu aphoyintimenti accounting amadokhumenti ihlukaniswa:

- at zokuphatha - labo abonisa isinqumo ukuphathwa sika mayelana nala noma ezinye izenzo zebhizinisi;

- eliphezulu ekomidini - labo ngokomthetho ukulungisa imisebenzi elihambisana.

Yiqiniso, kule dokhumenti ibhizinisi lungasetshenziswa labo imibhalo okunzima nangokunembile isibaluli zokuphatha noma esiphezulu. Ngokwesibonelo, kungase kube inkomba, izibalo ahlukahlukene kanye nesitayela, ngayo nefunda ngayo, isibonelo, umuntu okufanelekelayo kungaba kubonakale ezimali ukukhiqizwa izindleko.

Kuze kuphele isikhathi kumiswa accounting imibhalo zihlukaniswe:

- ngesikhathi esisodwa - labo izinto ezibonisa ukuthi sikhathalela eceleni kuthathwe ibhizinisi;

- ekongeni - labo elakhiwe phakathi nenkathi unikezwa ukuze sibonakalise uhlobo olufanayo ulwazi mayelana imisebenzi yebhizinisi.

Kususelwa degree of nje okungaqondile, accounting imibhalo ingahlukaniswa:

- kuya eyinhloko - labo abonisa ukusebenza okwamanje kokusebenza yayo (isib, ngesikhathi mpahla izinto);

- in the isifinyezo, okuhlanganisa imininingo esuka amaningi amadokhumenti womthombo.

Ngokusebenzisa cishe noma yikuphi ukusebenza commercial kungase kuzolungiswa ngenhla imibhalo ukuze ibhizinisi. Ngomqondo onabile, zingabantu ofanele hhayi kuphela kulesi sigaba, njengoba emkhakheni zokukhiqiza. Izimali usebenzisa le mithombo ingase ithwale ukuhweba, inkampani service.

Yiqiniso, ngokoqobo labo noma ezinye imibhalo kungenzeka izici zebhizinisi predetermined e inkampani ethile. Kodwa Ukwahlukaniswa imithombo kulokhu kuyoba okufanayo, kanye izimiso eziyisisekelo imithi yabo ngenxa inqubo yokubala kunalokho wawubekela imithetho eqinile.

Manje ake sicabangele eziyisisekelo zokubala imisebenzi embonini.

Izimali ekukhiqizeni: imisebenzi eyisisekelo

Nalapha futhi, kungakhathaliseki ukuthi ingxenye ethile, ngabe ukukhiqizwa aluminium noma ifenisha yokukhiqiza, accounting at amabhizinisi zezimboni wenziwa ukuze enze imisebenzi elandelayo:

- kumiswa ukwaziswa okunokwethenjelwa mayelana izinqubo zebhizinisi inkampani, kanye imiphumela nentuthuko yezomnotho phakathi nenkathi ethile;

- ukulawula ukuhamba amafa ahlukahlukene kanye nezikweletu ukuthi singabakaNkulunkulu inhlangano, abasebenzi kanye nemali - esekelwe izenzo kwezinkambiso ezimisiwe umthetho;

- nezinga lendawo ukukhiqizwa;

- ukwenza ngcono ukusebenza kahle ukukhiqiza ngokusebenzisa ukuhlaziya izinkomba zokuveza indlela yokusebenza, latched accounting.

Lezi zinkinga kumelwe zixazululwe ikhumbula zomthetho zomthetho kumabhizinisi ezimali, iziqondiso ezihlukahlukene sub-zomthetho, neminyango echaza, nezihlinzeko zomthethonqubo yenkampani yangaphakathi.

Kukhona futhi eziningi izimiso lokulandisa embonini.

izimiso Accounting embonini

Ngomqondo onabile, futhi inhlangano ezimali ye kwemikhiqizo yezolimo, kanye izindima zabo kule nkampani ngo-software ukukhululwa oyokwenziwa ngokugxila:

- ukuqinisekisa comparability kolwazi ephathelene isigaba akhawunti, kanye izinkomba kuhlelwe;

- isabelo sokwaba ephumelelayo nemisebenzi uqoqa ulwazi ezimali kunesidingo, kanye kumiswa ezimali imibhalo - phakathi Ochwepheshe afanele inkampani;

- at wasebenzisa ukusika-onqenqemeni, izindlela yempucuko ukuqaliswa ezimali;

- ubunye base ubufakazi esetshenziswa neminyango ezehlukene inkampani kwetinhlavu ulwazi kanye imibhalo ehambisana ezimali.

Izimfuneko ulwazi ezimali

Mayelana ulwazi ezimali futhi singakwazi ukubona ukuthi inombolo izimfuneko. Bayoba evumelekile kungakhathaliseki izigaba ezithile ukukhululwa kwezimpahla (ukulethwa kwezimpahla eseqedile - nakuba ahlukene ezimali, ukukhiqizwa semi okuphelele kuzo). Lezi zidingo ezilandelayo:

- Ukuhambisana izinqubomgomo zokubalwa le nkampani;

- reflection ephelele futhi kunembile ngaphakathi ezimali isikhathi izinkomba endaweni kanye nokusebenza kwezomnotho inkampani;

- ukuhlinzeka ungubani izinkomba sicubungule ezimali zokwenziwa ;

- Kwabiwa kahle izindleko zokukhiqiza - isibonelo, wamanje kanye capital, Ukwahlukaniswa engenayo kanye nezindleko okwesikhathi esithile.

Ingabe kunendaba ukuthi ngokuya uzibekela imigomo yenhlangano lokulandisa legatsha ethile yomsebenzi wezomnotho? Njengomthetho, kukhona ubuhlobo. Tadisha ngokucacile yayo.

Indlela ezimali luncike kwenkululeko umsebenzi kule nkampani?

Umkhakha zingahlukaniswa zibe izingxenye ezimbili eziyinhloko - ukufuna kanye nokukhiqiza.

Ukuze kukhiqizwe uhlobo lokuqala libhekene ngaphezu kwakho konke ukuntuleka inqwaba value-added ukukhululwa umkhiqizo osuphelile. Okungukuthi, ngokukhethekile, accounting asizayo izindleko zokukhiqiza asikwazi ukwenziwa ngokomthetho. Inkampani, kokuba kwenziwe isizinda mineral, uyawubhidliza kuze kube kwifomu efanelekayo nezelani ikhasimende, bese uhlela izinto zokuthutha yayo.

Ngokuphathelene izindleko yokukhiqiza of the izinkampani zezimayini - labo ngokuvamile irekhodwe ku ukwabiwa kabusha komhlaba kanye ihlukaniswe, uma kunesidingo, ngaphandle kokuchezuka akhawunti kohlaziyo ngaphansi ukwahlukana ahlukene isakhi inkampani.

Uma kucatshangwa namaminerali processing, ukukhiqizwa Ungasavele labizwa ngokuthi ukucubungula. Kulokhu it is kakhulu nzima e isakhiwo kanye okuqukethwe imisebenzi kungenzeka ezimali zayo. ukukhiqizwa semi osuphelile Kulokhu kungase kube esiteji oyisibopho womshini umkhiqizo osuphelile.

umehluko wemisindo nemiqondo yamagama athile angase lungachazwa izingxenye ezithile ukukhululwa kwezimpahla noma amasevisi. Ngakho, into eyodwa - izinto zokusetshenziswa kusebenziswe futhi izinto eholela umkhiqizo osuphelile. Kulokhu, accounting womshini kungenziwa olwenziwa izinqubo, ngezinye izikhathi - izigaba ukukhiqizwa. Enye into, uma ukukhiqizwa Kwenziwa ngobuchwepheshe umkhiqizo eziyinkimbinkimbi. Kulokhu kuyoba more eziyinkimbinkimbi, kanye ne-accounting. Ukukhiqizwa imishini, imishini, ukulawula ezihlukahlukene ngabo kuhilela machining nasemhlanganweni izingxenye, izingxenye ezisele, teluhlaka.

Amabhizinisi ukuthi ukuqhuba imisebenzi ngezigaba zabo, accounting ukuzivumelanisa ibanga elikhulu izinto asetshenziswa ekukhiqizeni. Ukukhetha ezimali amathuluzi athile kungase futhi kube lusizo imininingwane ukuphathwa imodeli, izimiso eziyisisekelo ibhizinisi womuntu imithombo.

Okubalulekile, kwezinye ukwahlukana kwesakhiwo abazenzi imisebenzi ethile yokukhiqiza, ngubani, uma uxhumana ezinye izazi - ngaphakathi enkampanini noma ngaphandle kwalo.

Ezicashile ezimali: inhlangano zokukhiqiza

Inhlangano zokukhiqiza kusekelwe ezimisweni ezahlukene. Phakathi izindlela ethandwa kakhulu lapha - okusemgqeni futhi okungezona ekusakazeni. Inhlangano ukukhiqizwa uhlobo lokuqala ihilela ukuziqonda embonini ezikhethekile zokukhiqiza imigqa, ukusetshenziswa okuyinto eyenziwa inhlangano ezilandelanayo umkhiqizo osuphelile.

izindleko Accounting zokukhiqiza, ukwelashwa ukugeleza umdwebo ngokuvamile kulula ukuhlela ngesisekelo isiqondiso okuqinile ukusebenza athula izimpahla manje. Ngakwelinye ihlangothi, ngesikhathi non-ekusakazeni imishini yokukhiqiza efakwe kwi isimiso iqembu. Ochwepheshe abasebenza ngamunye amayunithi abafanele uyenzele predetermined imisebenzi ingxenye, bese ngocansi umkhiqizo semifinished noma engxenyeni ethile umhlangano uye komunye umnyango wesifundazwe kuleyo nkampani.

Izimali ekukhiqizeni: ukuthunyelwa

I ehilelekile ezibaluleke kakhulu ephawula accounting ekukhiqizeni - isicelo ukuthengiselana. Cabangela izici zabo.

Phakathi ama-akhawunti eyinhloko ezimali, okuyinto zisetshenziswa kumiswa athunyelwe emsebenzini, - 10. Iveza ukusebenza kwezomnotho nezinhlobo ezahlukene izinto zokusetshenziswa. Balance kuzoveza izindleko izinsiza ezifanele ngesikhathi ngosuku oluthile. Enye yafuna kumiswa wiring zezimboni ngokusebenzisa - 20. Iveza main zebhizinisi emsebenzini okhiqizwayo. Balance kuzoveza izindleko zokukhiqiza ezihlobene isigaba sidle - njengoba of ngosuku oluthile. Kungaphawulwa ukuthi ngenxa yazo wathi kubonakala izindleko zezimboni (izindleko zokukhiqiza accounting) isitshalo. Ikakhulu, ingalungiswa: izindleko izinto zokusetshenziswa, inani inkokhelo abasebenzi ezitolo ezimbonini.

Uma kudingeka, accountant kungavula nama-akhawunti amancane ahlukahlukene ukuba kulandise eziyisisekelo izikweletu. Cabanga ngesibonelo sika-accounting ekukhiqizeni nokusetshenziswa ukuthengiselana, okuyinto zisetshenziswa akhawunti okukhulunywa ngakho.

Wiring ekukhiqizeni: isibonelo ukusetshenziswa kwabo ezimali

Isigaba sokuqala sale iningi ukukhiqizwa - ukuthengwa ezimpahleni ezingasuki phansi. Ngokuvamile, akhiwa khona ukuthengiselana ezintathu eziyisisekelo ibhizinisi.

Okokuqala, le akhawunti ye-invoyisi kubadayisi izimali main - ngaphandle i-VAT. Wacabanga ukuthumela phezu debit nama-credit akhawunti 08 60. Futhi, i-VAT neyaziwayo usebenzisa lasebhange of ama-akhawunti 19 futhi 60. Imithombo Izinsiza kusebenza Inkokhelo Eqinisweni kubonisa ukuthunyelwa debit nama-credit akhawunti 68 19.

Ukwamukelwa kwe-VAT ebanjwayo - the lasebhange 68 Credit 19 I Eqinisweni, izitshalo kanye nempahla ibonisa wiring ku-akhawunti debit 01, Credit 08.

yokukhiqiza operation Landelayo - ukuthengwa izinto. It siqukethe le imisebenzi yebhizinisi njengoba:

- nokugcina i-akhawunti ye-izinto kubadayisi (debit 10 Credit 60);

- bubhalwe VAT supply (debit 19 Credit 60);

- ibonisa iqiniso invoyisi okukhokha nomthengisi (debit 60 Credit 51);

- kukhombisa VAT ebanjwayo (debit 68 Credit 19).

Izimali ekukhiqizeni sihlanganisa ukwehla kwentengo ezimpahleni ezingasuki phansi:

- by amafa main (debit 20 Credit 02);

- ukusekelwa (23 Kwemali, credit 02);

- I-phezulu futhi jikelele ukugijima izinto (ngokulandelana Kwemali 25, 26, 02 Credit).

Shiya izinto ekukhiqizeni kubonakala ukuthunyelwa: ukwenziwa main - debit 20 Credit 10, asizayo - debit 23 Credit 10 Accrual othungelela abasebenzi zokukhiqiza izindawo, kanye iminikelo komphakathi ezithunyelwe kubonakala bengangesabi mina:

- abasebenzi main zokukhiqiza - 20 Kwemali, credit 70 (ngoba iminikelo nomphakathi - 69);

- I-asizayo abasebenzi ezitolo - debit 23 Credit 70 (ngoba iminikelo nomphakathi - 69).

Dlulisa izimpahla eseqedile kuya ishede senziwe wiring usebenzisa lasebhange kwe-akhawunti 43, Credit 20. Ukuthengiswa okukhipha kubonakala accounting kuhilela ukusebenza elandelayo:

- mpahla (62 Kwemali, Credit 90.1);

- bhala-off izindleko izimpahla (90.2 Kwemali, Credit 43);

- VAT kuveza (90.3 Kwemali, Credit 68);

- inzuzo kusukela ukudayiswa - njengoba yi zezimali (90.9 Kwemali, Credit 99);

- kukhombisa okukhokha umthengi izimpahla (debit 51 Credit 62).

Yiqiniso, lokhu akuyona uhlu oluphelele lwazo zonke ukuthengiselana agcwele imisebenzi yebhizinisi ukukhululwa izimpahla, accounting amarekhodi izindleko zokukhiqiza. Imisebenzi ukuthi zingaxazululwa ezimali amafemu izimboni Ngokwesibonelo ngobubanzi okuningi kubhekwe yithi. Nokho, sibonile zebhizinisi kungenziwa ngokuthi ejwayelekile, kuyinsakavukela endaweni ukukhiqizwa.