I-Akhawunti 08.08 ye-accounting yezinto ezihlosiwe?

Amafa angewona okwamanje ayimpahla eyinhloko yebhizinisi, elizokwabiwa kwamanye ama-akhawunti e- accounting . Lapha, yonke idatha iqoqwe hhayi kuphela ngezindleko ze-OS ne-NMA, kodwa futhi nezindleko zokuthola kwabo. I-akhawunti 08 08 ihloselwe kuphela ngezinhloso ezinjalo. Ake sicabangele ngokuningiliziwe izici zayo nokubaluleka ohlelweni lokubalwa kwemali ngempahla yebhizinisi.

Ukwakhiwa kwamafa angekho okwamanje

Amalungelo omhlaba aleli qembu afaka izimpahla ezingaguquki nezimpahla ezingabonakali, ezihlelwe ukuthi zisetshenziswe ebhizinisini okungaphezu konyaka. Iqukethe:

• I-OS, ephethwe yibhizinisi futhi ihileleke enkambisweni yokukhiqiza. Kulokhu, isikhathi eside, impahla ayilahlekelwa ifomu layo lemvelo.
• Ukutshala izimali zendalo yesikhathi eside kanye nendlela yokusebenzisa imali.
• Noma yiziphi izinhlobo ze-NMA.
• Ezinye izimpahla ezingekho okwamanje.

Impahla yebhizinisi, eyalesi sigaba sezimali, inendawo ehamba phambili emsebenzini womsebenzi, ikakhulukazi emjikelezweni yokukhiqiza. Phakathi nenkathi yokusetshenziswa kwayo, izindleko kancane kancane zidluliselwa kumkhiqizo ophelile ngendlela yamanani okunciphisa.

Kukhona izingxenye ezisebenzayo nezengenzizi zezimpahla ezingekho zamanje. Isigaba sokuqala sihlanganisa izindlela ezithinta kakhulu nezishukumisayo. Isibonelo, imishini yezimboni, izimoto zehhovisi. Iqembu lesibili lihlanganisa indawo yokuhlala: izakhiwo nezakhiwo, ezakha izimo zokuqala zomsebenzi wabasebenzi benkampani.

I-Akhawunti 08 08 nenhloso yayo

Ngombono wezimpahla ezingekho zamanje ezihlelwe ngaphandle, kuphela okungaziwa kahle: kungani zidinga i-akhawunti ehlukile kubo, uma i-01 ne-04 idalwe kakade? Ukuze siqonde lokho okushiwo yile ndaba, ake sikhumbule imithetho yokungena kwi-akhawunti ye-OS ne-NMA.

Ngokwezidingo ze-PBU, umgcinisi-akhawunti kumele akhombise i-akhawunti ephathekayo yefa kanye ne-NMA ekuqaleni kwezindleko, okufaka zonke izindleko zangempela zokuthola kwabo. Ngokuvamile kwenzeka ukuthi ulwazi mayelana nazo zonke izimali azifiki ngokushesha. Lapha, kunesidingo sokuvula i-akhawunti ye-08, ezoqoqa idatha ezihlokweni zenkcitho yokuthola impahla. Uma nje umnyango wezokubala ucabangela zonke izimali futhi impahla izobe ilungele ukuthunyelwa, ulwazi lungabhalwa kwi-akhawunti enkulu 01 noma 04.

Isakhiwo se-akhawunti

08 i-akhawunti ye-accounting iyasebenza, ngoba iqoqa ulwazi mayelana nezindlela zebhizinisi. Zonke izindleko ezifanele zokuthola impahla zikhonjiswe ekudaleni. Uma ubhala imali ekhonjiswe esikhwameni se-akhawunti. Ekupheleni kwenyanga yokubika, ibhalansi yokudonsa ingakhiwa. Njengomthetho, lezi yizibalo zezindleko zezinto ezakhiwa kanye ne-OS ezingakafakwa ukusebenza. Uma kungekho ibhalansi, i-akhawunti ivaliwe.

Ibhalansi emalini, uma ikhona, kufanele iboniswe ezitatimendeni zezimali. I-Akhawunti 08 ebhalansi kufakiwe emgqeni we-1190, obonisa inani lamanye ama-non-current.

I-Accounting Accounting

Ukuhlanganisa izindleko ezifanayo ngamaqembu nokuhlela ama-accounting, ama-sub-akhawunti angeziwe wezinga lokuqala avuliwe, ebonisa ulwazi ngezindleko ze:

• 08.1 - ukuthengwa komhlaba;
• 08.2 - ukuthengwa kwemvelo sebenzisa izinto;
• 08.3 - ukwakhiwa kwezikhungo ze-OS;
• 08.4 - ukuthengwa kwe-OS ehlukene ngezigaba;
• 08.5 - ukutholakala kwe-NMA;
• 08.6 - ukudluliselwa kwemfuyo kusuka emhlambini kuya komunye;
• 08.7 - ukutholakala kwemfuyo emdala;
• 08.8 - ukwenza ucwaningo lwesayensi, ukwenza ukuhlolwa, imiphumela ezosetshenziswa esikhathini esizayo ebhizinisini.

Uma kunesidingo, amanye ama-akhawunti wokuhlaziya afanayo angavulwa.

Imbuyiselo yezimpahla ezingekho zamanje

Ngokuvamile, ibhizinisi lithola impahla ngekhontrakthi yokudayiswa. Kulesi simo, i-algorithm yokuzicabangela iyacacile: udinga ukuqoqa zonke izindleko ku-akhawunti ye-08, bese ubhala phansi uma uthunyelwa kuma-akhawunti amakhulu. Kodwa kunezinye izindlela lapho izimpahla zidluliselwa kubunikazi benkampani. Ngokuyinhloko, lokhu kungumphumela wokuqhafaza noma ukufaka isandla kumali yokuqala, kunamarisidi avamile futhi angenasisekelo.

Ngendlela ngayinye yokuthola impahla, indlela yokubalwa kwe-08 ye-akhawunti kanye nendlela yokubala inani lokuqala liye laqunywa. Lapho isenzo sesipho senziwa, inkontileka efanelekile yenziwa, lapho inani lemakethe yezinto ezidlulisiwe likhonjiswa. Lokhu kuyoba inani okufanele likhonjiswe ngokuthumela i-Дт 08 Кт 98 "Amarisidi akhululekile".

Ukunikezwa kwezimali kanye nokudluliselwa kwezimpahla ngezidingo zebhizinisi

Uma omunye wabasunguli bebhizinisi enza umnikelo kwi- capital capital egunyaziwe njengezimpahla ezihleliwe noma impahla engekho emthethweni, kufanele abhalise, ngokusekelwe kulo mithetho elandelayo:

1. Hlola amafa angenayo ngokuvumelana nabahlanganyeli be-GS noma i-AO. Ngesikhathi esifanayo, ukubaluleka kwendawo akufanele kudlule inani lemakethe.
2. Emva kokunquma inani lemali yokuqala, yenza isabelo se-akhawunti Дт 08 Кт 75.

Ngakho-ke, ukulandisa ku-akhawunti 08 impahla ehleliwe evela kubasunguli yamukelwa. Lolu lwazi luzogcinwa kwi-debit kuze kube yilapho indawo isetshenziswa.

Imikhiqizo noma imikhiqizo eqediwe idluliselwe ngaphakathi ebhizinisini ukuze kusetshenziswe izidingo zayo kubhalwa ngezindleko zangempela, inani elingatholakala kuma-akhawunti 41 noma 43. Ukuthunyelwa kanje: Дт 08 Кт 43 (41).

Isivumelwano sokuqeda

Ukubhaliswa kwempahla etholakele ngemuva kokuhlukumeza kuhluke kuye ngezimo zokuziphatha kwayo. Ngakho-ke, uma izinhlangothi zombili ziqaphela ukuthi i-barter iyalingana, abangeke bathathe izibopho ezengeziwe. Akukho okukhokhiswayo okudingekayo, kodwa kungakanani imali ekhokhiswayo yokufaka i-akhawunti 08 08 lapho i-asethi itholakele? Kulesi simo, intengo yokuqala iyinani lemakethe yeprotifa ethatha umhlalaphansi wokuqhafaza. Uma kungenakwenzeka ukuyiqaphela, sebenzisa inkomba yezindleko zokuthenga zendawo engenayo.

Ngemuva kokuvumelana nemibandela yokuthengiselana kwebhizinisi phakathi kwamabhizinisi, izimpahla ezitholakalayo azikwazi ukuthathwa njengendawo yazo. Ilungelo lokuba nempahla lidlula emva kokugcwaliseka kwezibopho ngamanye ama-counterparties. Kuze kube yilokhu, inani lemali lirekhodiwe ku-akhawunti ye-balance balance 002. Ngemva kokugcwalisa zonke izigaba zenkontileka futhi ukuthola amalungelo omhlaba, i-akhawuntiant ibhala imali ku-KT 002.

Ukubhaliswa okuqhubekayo kwepherishi kwenziwa ngokwemigomo evamile yokuthola i-OS noma i-NMA:

1. Дт 08 Кт 60 - inani le-OS elingenayo (inani ngaphandle kwe-VAT) libhekwa.
2. Дт 19 Кт 60 - i-VAT endaweni ethengiwe ibonakala.
3. Дт 01 Кт 08 - into yafakwa ukusebenza futhi yamukelwa ukurekhoda.

I-Akhawunti 08 08: ukuthumela okujwayelekile

Ngemva kokufunda okucacile kokunquma inani lokuqala lezimpahla nokuzibhalisa, cabanga ngezabelo eziyinhloko ze-akhawunti:

08 i-akhawunti ye-akhawunti yemalimboleko ibonisa inani lokubhalwa phansi kwempahla uma:

• Ukubeka ukusebenza;
• Ukulahlekelwa ngenxa yokuphuthumayo;
• Ukwehluleka kwembula ngemuva kokusungula;
• Ukwehliswa kokuthengiswa noma okuncane.

Izinkomba zezimpahla ezingekho okwamanje zibonisa kakhulu imisebenzi yebhizinisi. Kusukela ngokunemba kokubala ukubaluleka kokuqala kwempahla kuncike ekuqhubeni okuqhubekayo kwe-akhawunti ye-OS ne-NMA. I-Akhawunti 08 isanda kudalwa ukuze iqoqe ulwazi oludingekayo kumafa angenayo ukuze zibonise ngokugcwele zonke izinhlobo zezindleko zokuthola kwabo.