Isisekelo accounting ngesikhathi ibhizinisi

Accounting kuyinto ukuqoshwa okuqinile futhi eqhubekayo imisebenzi yabo ngesisekelo imibhalo eyinhloko kanye nokubhaliswa zebhizinisi yimali. Zonke lezinto zokubala is evamile ihlukaniswe yaba izingxenye ezimbili: amafa (izimali ukuthi singabakaNkulunkulu inkampani) kanye nezikweletu (imithombo kwezimali). Ulwazi ishadi yama-akhawunti kuyinto ngesisekelo ezimali. Konke okwenziwe elotshiwe ezimali okufakiwe. Njengoba yokufuna ezimpahleni ezingasuki phansi, supply imali ku-akhawunti kuveziwe embikweni okhuthaza lasebhange, ie nokwanda kokungabi amafa. Ukwehla amafa kuboniswa ekulandiseni loan. Ukwanda nezikweletu kuthiwa futhi ukwehla - ohlangothini lasebhange.

Zonke izaziso ngemisebenzi ye zenziwa ngesisekelo imiyalelo ye-Ministry of Finance kanye Intela kanye kuphela khona imibhalo eyinhloko (obufana, izivumelwano, ama-invoice). Qonda izisekelo lokulandisa ezidingekile umsebenzi nsuku zonke yonke bezimali. Ngo kwekuhlanganisa okufakiwe kubalulekile ngokunengqondo cabanga ukuthi ukwanda kusho inkampani (amafa) kufanele ubeke ohlangothini lasebhange, nokwehlisa zabo - ku loan. Ukwenyuka imithombo ibhizinisi izimali (izikweletu) wagqoka loan, kanye nokwehla imithombo - ohlangothini lasebhange.

Isisekelo ezimali siqukethe izimiso ezimbili:

1. ezimali kwesibalo

At inhliziyo isimiso ibhalansi zezimali ifomula:

IZIMPAHLA = OBYAZATELSVA + UBULUNGISWA

IZIMPAHLA - kungcono ukuthi inkampani futhi isebenzisa ukwenza izinzuzo.

Izikweletu - kungcono ukuthi inkampani idinga zimali ngaphandle, abahlinzeki, izinhlangano zikahulumeni kanye nesabelomali.

UBULUNGISWA - lena ingxenye esisele lapho nekususa nezikweletu emafeni baye babonisa ngaleyo ndlela ukuthi isibopho ukuba abuyisele endaweni kuqala yimali noma kuvalwe nenkampani, futhi umnikazi ngamunye angase bachithe dolobha yawo ithuba lokugcina.

1. Umgomo we kabili entry

Zonke kwemali banomlando ngesandla, kodwa isimiso ukulingana kumele njalo ahlonishwe. Ngokwesibonelo, une ruble 100,000, futhi ukuthenga imishini ezidingekayo 300000, khona-ke thatha yibhange imali engango-lemali elingekho.

A (100000) = O + SC (100000)

Ngo ezimali, lo msebenzi wenziwe by debit ukuba imali-200000 ruble nokuzinikela loan ebhange - ruble 200,000.

A (100000 + 200000) = D (200000) + SC (100000) Ngakho, isimiso ibhalansi zigcinwe.

Noma yimuphi izitatimende zezimali kuhlinzekelwe ulwazi ngaphandle abasebenzisi ibhizinisi. Amabhange abahlinzeki ukwazi ukuthi inkampani creditworthy, zimali abafuna ukwazi ukuthi inzuzo inkampani futhi uhulumeni usebenzisa izitatimende okuqoqa intela isabelomali. I ukulungiselelwa kwezitatimende zezimali njengomgcini wamabhuku ezimali ngefomethi ejwayelekile kusiza umqondisi ukuphatha ibhizinisi futhi siyinsika ezimali. Amafomu ezibaluleke kakhulu kwezitatimende zezimali kukhona balance sheet, flip, -balance sheet, ukungena kwemali, inzuzo kanye akhawunti ukulahleka.

Kuyaphawuleka izindleko zokubala. Ukusetshenziswa - ngokuyinhloko ukwehla nenzuzo yezomnotho etholakala esikhathini esithile, ngenxa outflow kwempahla noma ukwanda nezikweletu, okuholela ekuncipheni enhlokodolobha.

Accountant akufanele kube nezindleko bedidekile futhi izindleko zokubala njalo ukuqonda umehluko zabo ngenkathi usebenza futhi bakwazi ngokuphumelelayo avikele umbono nemigwamanda nokuhlola. Izindleko neze emholweni nokulingana njengoba kuqhathaniswa imali. izindleko ibhizinisi kuthiwa yabekwa kwenkathi ethile, bese lezi zindleko siguqulelwa amafa noma izindleko. Izindleko incike izindleko futhi njalo kuthinte inzuzo ibhizinisi. Kodwa izindleko musa kuthinte inzuzo.

Ake sifanekise: Ukubuyisela imali okumele zikhokhelwe kuholela ekuncipheni lwefa (imali ikhokhwe), kodwa ngesikhathi esifanayo kwehle kanye nezikweletu (izikweletu phindisela) Khona-ke, nokulingana ayikashintshi. Ngakho-ke, cabangela lokhu izindleko akulona iqiniso.

Bhala-off Receivables njengoba ekupheleni kwesikhathi yisimiso ukulinganiselwa kweminyaka emithathu isetshenziswa ngoba kukhona ukwehliswa ngaphandle kokushintsha IZIMPAHLA izikweletu kusho UBULUNGISWA liyancipha. Ngokufanayo, ukuthi siyakwazi ukuwabona ukugeleza negative exchange rate umehluko kanye nokubhekelelwa izinhlawulo, izinhlawulo, emsebenzini wombuso.

Izindleko impahla ukuqasha kuyinto izindleko ekupheleni kwesikhathi, izindleko zokukhiqiza, okuyinto ivaliwe futhi wanikeza ezingenambuyiselo kungabuye kubhekwe ukusetshenziswa.

Yilokho izisekelo accounting, esekelwe logic, hhayi imiyalo ekhethekile, iziqondiso, iziqondiso kanye namanye amaphepha emvume zokulawula. I ezimali okudingeke ukuba akucabange ngokunengqondo, futhi simane zilandela izimfuneko.