I yezimali izitatimende ibhizinisi. Ukucaciswa yesitatimende sezimali e ibhizinisi elincane.

izitatimende Accounting ibhizinisi kumele ihlelwe ngokuhambisana nomthetho waseRussia. Kumiswa Inqubomgomo ezimali okuvumelana izimfanelo isakhiwo ibhizinisi, umkhakha wemboni. Shona ithatha umthwalo inhlangano accounting.

Inombolo ezimali amayunithi isimo incike nemingcele ibhizinisi, uhlobo womsebenzi walo, ubuchwepheshe lokukhiqiza, indawo. I ezimali ukubika amabhizinisi amancane kuchazwe emthethweni "Ngo-Accounting" kanti aqukethe okulandelayo:

· Ukugcinwa kwamarekhodi ngokuvumelana umthetho omusha waseRussia.

· Imibhalo Izinhlangano inzuzo kanye exchange ezimali idatha ukuze ukuqhuba ukulawula yangaphandle phezu inkampani.

· Idatha Ukuhlaziya ezimali ukucacisa izinsiza kwangaphakathi ukuqinisekisa ubulukhuni zezimali.

amabhizinisi amancane kufanele wenze izinguquko ezithile endleleni olwamukelwa ezimali ekwelapheni izinsiza zokukhiqiza, umkhiqizo kanye inzuzo nezindleko. Izinguquko zenziwe maqondana wokwehla ishadi yama-akhawunti. Izitatimende zezimali lebhizinisi zihlanganisa uhlelo elandelayo:

o "01" - "Amafa Fixed". Ngaphandle amafa angaphatheki elotshiwe. Nge-akhawunti efanayo isikweletu "02" wathatha umhlalaphansi ngo-debit.

o "02" - "Ukwehla kwentengo". A irekhodi amortization kwempahla angaphatheki.

o "90" - "Sales". Ikhumbula izindleko ezihlobene nokuqedwa ezimpahleni ezingasuki phansi. Ngaphezu kwalokho, "Sales" akhawunti debit isikweletu is hhayi ngekuhamba ngokugcwele isabelo ezimpahleni ezingasuki phansi, ukubaluleka kwengosi kuba Impahla residual lapho kuthengiswa. Izimali abayithole ngokuthengisa insimu imikhiqizo alotshwe "90" credit akhawunti.

o "10" - "Izinto". I yezimali izitatimende webhizinisi for ezikhona aphethwe nge "10".

o "20" - "ukukhiqizwa Eyinhloko". Lapha ziqhutshwa zonke izindleko zokukhiqiza. I ezimali ukubika amabhizinisi amancane kufanele futhi usebenzise le akhawunti ukuhlinzekwa kwezinsizakalo, kubulawa imisebenzi ehlukahlukene kule nkampani. Izindleko ukulungisa umlingiswa oyinhloko afakiwe izindleko zokukhiqiza futhi salethwa kulezi elihambisana ngezindleko izinto.

o "76" - "kwaBantu nge abanamacala nabantu abakweletwayo." Asetshenziswa ukuthengwa kwezimpahla umthengi ngokuvumelana inkontileka ka enana, offset izikweletu mutual, kanye amarekhodi azo zonke izinhlobo izikweletu.

o "99" - "Inzuzo nekulahlekelwa". Lesi sihloko ivumela ukusetshenziswa izindleko ezezimali kanye inzuzo.

o "66" - "Izinkokhelo emalini ebolekwe abolekise yesikhathi esifushane." Ibonisa ukunyakaza imali ebhange, ukwethembana loan izimali.

Ifomu accounting izinto ngaphansi kohlelo lula kuhilela ukusetshenziswa "Book accounting yomsebenzi wezomnotho." Okuthathelwa kukho, izitatimende efanele njengoba usomqulu.

uhlobo okuphoqelekile ezimali amafemu iyona "Isitatimende kwabasebenzi." Amanye amavesi asetshenziswa njengoba kudingeka. Uma ibhizinisi elincane has inqwaba amayunithi ngokusebenzisa izinto ezibonakalayo, ungasebenzisa yokusungula amakhadi ukunyakaza into esemqoka.

Ekupheleni kwenyanga kubalulekile ngamafuphi - enze ukubala inzuzo ngoba ishadi yama-akhawunti ngayinye futhi sibonise ukulinganisela lokuvala. Umphumela ingqikithi lasebhange turnovers kumele ifane inzuzo Imininingwane kwi-credit amaphuzu futhi umphumela ku "Inani" ikholomu. Inani eliphansi ibhalansi yokugcina akhawunti yekwentiwa kanye esebenzayo kumele ifane. Yonke idatha yokugcina iziyise balance sheet.

Izitatimende zezimali lebhizinisi - umsebenzi ilula, kodwa lidinga ukuba umthwalo, isimo sengqondo abanekhono, ukunakwa. Ngakho-ke, wamabhuku ezimali kumele kube umsebenzi, imfundo efanele, ilemuko lomsebenzi. Ngaphezu kwalokho, kuhle ukuze axoxe noLivingstone, ukuqinisekisa zamakhono yakhe.