Izinhlobo ezimali. Izinhlobo akhawunti. Izinhlobo ezimali izinhlelo

Accounting - omunye izindlela ukhiye ukuqinisekisa ukusebenza kwamabhizinisi. ukuphathwa kule nkampani, ukwakha isu lokuthuthukiswa zezimali, ulimi lokuxhumana zimali kakhulu kunquma ukuthi ngempumelelo ochwepheshe yenkampani uyosingatha imisebenzi efanele accounting.

Yini accounting

Izimali, ngokuvumelana definition ezivamile - uhlelo lapho nokuqoqwa, nenkanuko edlulele kanye synthesis ulwazi mayelana nempahla, izinkontileka kanye nempahla sezimali zenhlangano, kanye ukunyakaza kwabo ngaphakathi enkampanini-aspect inter-ibhizinisi ngokubambisana.

Hlukanisa lezi zinhlobo ezilandelayo ezimali.

1. Ukuphathwa

Lolu hlobo ezimali kuyindlela yokwenza lapho abasebenza ngolwazi ezimali ukuze nokwandisa inqubomgomo ukuphathwa inkampani. Kwezinye izimo, ukuze kuqaliswe indlela efanele ukhonza kumiswa uhlelo naphakathi-lwazi. Empeleni uma ukuphathwa kwezimali kwenziwa izindleko ukuhlaziywa, ekubalweni izindleko zokukhiqiza.

Imininingwane etholwe ngokuhamba nezinqubo olufanele kohlaziyo, ukusetshenziswa nokuphathwa ngokuqinile ukuze nokwandisa izinqubo zethu, ukuthuthukisa umsebenzi, induku, ukunciphisa izindleko.

2. lwezezimali

Kuyinto inqubo lokuqoqa ezimali idatha emayelana izindleko futhi izimali lenkampani, izikweletu, khona izimali ezithile nokunye. D.

3. Tax

Abanye ochwepheshe zihlanganisa nezinhlobo ezimali futhi, nakuba ihlobenenamanye ngokuyinhloko ukuxhumana Sakhiwo sangaphandle - FTS. Ingabe iqoqo ulwazi kamuva asetshenziswa ngenjongo kubalwa isizinda sentela. Injongo ukuqaliswa lolu hlobo ezimali - ukuqinisekisa ngokunemba budlelwane emkhatsini wetincenye inkampani kanye negunya main namaphepha asimeme - Federal Intela kanye nezinye izinhlaka.

Kusinye okukhulunywa cabangisisa izinhlobo abafanele accounting izinhlelo. Abakwazi ukusebenza kohlaka izindlela disparate, kodwa ngesikhathi esifanayo isicelo ngaphansi isimo inhloso lefanako. Ngaphezu kwalokho, phakathi kohlaka zokuphatha, ezindaweni zezimali kanye intela ngokuvamile kunqunywa ethize imisebenzi accounting. Umsebenzi ezindaweni ezithintekile ngokuvamile usebenza nge ochwepheshe ewumngcingo oqeqeshiwe.

Accounting - kuba ukubala kwezomnotho?

Kukholakala ukuthi into efana "ukugcinwa" futhi "ukubhalisa yasendlini", kungathiwa. Lokhu kungaba indlela enhle kakhulu, futhi iphutha. Kungabe kusiya?

Iqiniso ukuthi umqondo we-Accounting izimo olukhethekile kwezomnotho. Lokho wokugcina - lena isigaba global. Accounting - endabeni ethile, kanye nezomnotho noma ukusebenza, isibonelo, kwezibalo. Ngesikhathi esifanayo izinhlobo ezahlukene zomnotho kanye accounting kuhlobene futhi ngokuvamile abe umngcele ezivamile kakhulu.

Ngakho, kanjani humusha ubuhlobo imigomo? Ungakwazi anamathele uhlelo ezilandelayo: ukugcinwa - kungcono ngaso sonke isikhathi i-ukucabangela kwezomnotho. Futhi ngenxa yokuthi imibono ezimali kwezomnotho kanye bungabonakala ngale ndlela. Ngesikhathi esifanayo hozuchet - ngaso sonke isikhathi ibhalansi, kungaba tekusebenta nobe kwezibalo.

Amamitha accounting

Njengoba lokho, yiziphi izinhlobo ezinkulu ezimali, singabe sibuka isici yokulinganisa amathuluzi ayesetshenziswa ezimali ngokuhamba evamile yebhizinisi. Phakathi nenqubo efana kungase kuhlobane uhlobo zemvelo. Basebenzisa amathuluzi ezilandelayo yokulinganisa:

- per unit mass (e wamathani, khilogremu, amagremu, njll ...);

- inombolo (izingcezu, amasudi, njll ...).

Olunye uhlobo zindlela - yezabasebenzi. esetshenziswa Basuke uma kunesidingo ukubala leyo echithwa izisebenzi zale nkampani ngesikhathi ukukhiqizwa. amamitha Key lapha - izinsuku, amahora, ngezinye izikhathi imizuzu. Ukubaluleka esiwusizo zomsebenzi zindlela - ikhono ukubala zabasebenzi umkhiqizo. Futhi ngenxa yalokho, nokwandisa into ezifanele ukusetshenziswa kwemali.

Iningi cishe, umbandela main, okutshengisa isici yokulinganisa ezimali - zezimali. Isetshenziselwa lapho inkampani lucwaningo reflection of izinqubo zezomnotho kanye nje okungaqondile kohlaziyo amayunithi yemali. umbandela lwezezimali - okukuvumela ukuthi ukuphathwa kwenkampani ukubala inani izimpahla. The main imitha lapha - lwemali wezwe, ie in ruble Russian futhi lokhu ngisho nesenti.

ezimali umsebenzi

Funda izinhlobo eziyisisekelo zokubala, kanye Izikali ukhiye, singacabangela ukuthi imisebenzi thina esibonakala lomkhuba ungaphansi kophenyo. Ochwepheshe baye baphawula ohlwini olulandelayo wabo.

Okokuqala, kuba isici okuthiwa izilawuli. It is a ithuluzi for ukuqapha khona nokunyakaza izinhlobo ezihlukahlukene zezindwangu ezingaba amathuluzi, izinto zomsebenzi, imithombo yezimali, ngokunemba kanye ukuhlobana ukuxhumana amabhizinisi kanye ejensi kahulumeni. izinhlobo ezinkulu Izilawuli ukuthi yenziwa ngaphansi kohlaka lo msebenzi - kwesikhashana, wamanje (lamanje), kanye okwalandela.

Okwesibili, lo msebenzi ulwazi. Luhilela ukusebenza yokwanda ngesikhathi esifanele ulwazi olufanele, okukhombisa umsebenzi ibhizinisi phakathi izisebenzi zayo zokuphatha kanye ezikhokhelwayo (kanye cross-inkampani ukuxhumana zezikhonzi). Izimfuneko esikhulu ukuze ulwazi oluqoqwe by ezimali - nokwethenjelwa, verifiability, umnqopho, lokuhambisana.

Okwesithathu, ochwepheshe baye bathola umsebenzi zokuzivikela. essence yayo kusekelwe imisebenzi ehambisana ne-isidingo ukuvikela kokusele impahla amafa. Umbandela eyinhloko izinga ukuba enze lo msebenzi - khona indlela ibhizinisi ukugcina ukulawula yokusungula enemininingwane.

Okwesine, accounting inomsebenzi we ukuhlela impendulo phakathi kwenkampani kanye nabalingisi abathintekayo imisebenzi yayo - zimali, amakhasimende, futhi kwezinye izimo futhi neziphathimandla zokulawula.

Okwesihlanu, ezimali nakho libhekene i umsebenzi kohlaziyo. Inhloso Its main - ukuhlonza izikhala, ubuthakathaka, izikhala ukuphathwa inkampani kanye ukuziphatha inqubomgomo yentela kanye nokuthuthukiswa okwalandela okuhambisanayo izindlela nokwenza.

akhawunti

Yiziphi izidingo zokunikwa ngezigaba zabo? Yiziphi izinhlobo akhawunti? Ake uqale nge nenqubo ngezigaba. ochwepheshe zabo ziye zakhomba inombolo.

1. Okuqukethwe kwezomnotho

Ukuba Ngowenkolo-akhawunti uhlobo oluthile kunqunywa isekelwe imininingwane ngalokho ncamashi it is kucutshungulwe.

2. Ukuhleleka

Ngale ndinganiso, izinhlobo akhawunti zihlukaniswe zibe:

- yokusungula;

- isitokwe;

- zokubala ngokuphelele;

- nje kuphela;

- asebenzayo.

3. kobumbudumbudu

It is njengelinye lamazwe zokuhlola zokungabi ngezigaba. Isekelwe ku-akhawunti yakwa-essence yayo ihlukaniswe ezintathu zama - zokwenziwa, kohlaziyo, kanye nalokho okuthiwa sub-akhawunti. Cabangela izici ngamunye.

akhawunti Zokwenziwa zihlanganisa ngokwanele esifingqa ngokuqondene nezimpahla kanye nezikweletu ukuthi anikezwe i Izikali zezimali. Izibonelo zazo - 50 ( "Imali"), 01 ( "ejenti okuyisisekelo") noma, isibonelo, 80 ( "dolobha").

akhawunti Analytical zenzelwe ukunikeza ulwazi kusukela imininingwane zokwenziwa ngaphezulu. Zibonisa ayisekho generalized, futhi ukwaziswa okuningiliziwe kakhulu ezinhlotsheni ezithile ngokuqondene nezimpahla kanye nezikweletu. Ayephila ngesikhathi esifanayo bangathembela hhayi kuphela ngokwezezimali, kodwa futhi, ngokwesibonelo, futhi zabasebenzi.

Ngakwelinye ihlangothi, sub-akhawunti uhlobo "hybrid" zezinhlobo ezimbili zokuqala. isicelo sabo esisebenzayo kuzuzisa kulezo zimo lapho kudingeka, isibonelo, iqembu akhawunti kohlaziyo ngaphakathi zokwenziwa ethize. I-akhawunti e-sub-akhawunti ngokuvamile kwenziwe Izikali zezimali, ngezinye izikhathi - zemvelo, zabasebenzi - cishe never.

Ochwepheshe sikude futhi ezinye izinhlobo zama-akhawunti kwamanye zindlela. Ngokwesibonelo, njengokusebenza, enqwabelene, ukuqondisa, namaphepha nokusabalalisa.

Ngemva kokutadisha ezimali izinhlobo, imisebenzi yayo, manje sicabangela lokho isici akhawunti. ukusetshenziswa Engokoqobo Yezindaba akhawunti ezimweni eziningi eyenziwa indlela ebizwa ngokuthi "entry double". Iveza isimiso lapho izenzo zebhizinisi elotshiwe ngesikhathi esifanayo kabili - e lasebhange elilodwa akhawunti kanye credit abanye. Eduze nihlanganyele izinhlobo nezinye futhi ezahlukene akhawunti Amaleja (lesi sici - more kancane).

Amaqiniso mayelana entry double

Ake ukutadisha indlela "kabili entry" ngokuningiliziwe. Ukuze lokho, empeleni, adingwa accounting? Ngokusho kusandile e professional ezindaweni ezimali indlela, ukuthengiselana kakhulu ibhizinisi ebonakala iveza umbono oyindida abantu futhi izici ezifana reciprocity. Lokho, uma imali is ezidonswe ku-akhawunti eyodwa, cishe akunakwenzeka vele ukungena yabo kanyekanye kuze kube komunye. Ngakho, umsebenzi yemali sonke isikhathi esilawulwa.

Lo mshini "kabili entry" luyasetshenziswa ngokusebenzisa amathuluzi ezimbili eziyinhloko - ukuxhumana kanye wiring. Kwenzeka kanjani lokhu?

Ukuxhumana - Ngalokuhlanganisa tinchubo isiteshi ophakathi kwalokhu kulandisa okubili, lapho ukuthenga kwemali kulotshwe. Ngakwelinye ihlangothi, wiring - kuba, eqinisweni, ukubandakanywa ezingokoqobo walesi siteshi, ukukhishwa okuyiwonawona zokukhokhelwa, wolwazi werekhodi mayelana debit nama-credit. Kunezinhlobo ezimbili zama - elula eziyinkimbinkimbi.

Way ukumelela "entry double" incike onjani amafomu kwezimali, esetshenziswe. Kunezinhlobo eziningana. Kukhona isikhumbuzo, noma ifomu elingenalo ubumbano - ngaphakathi kohlaka imisebenzi yayo elotshiwe kabili amarejista ehlukile. Kukhona i-oda, noma ifomu kuhlanganiswe. It nerejista zisetshenziswa ukuze ukusebenza eqondiswa ngesikhathi esifanayo kufanele ezidonswe futhi uyasho.

amarejista

Sathi, ngenxa akhawunti zihlobene kakhulu ezincwadini ezimali. Yiziphi zakamuva? Yiziphi izinhlobo Amaleja? Sizokwenza ukusicabangela lesi sici ngokuningiliziwe.

Uyini amarejista accounting? Ngokusho definition ethandwa, zingabantu amathuluzi asetshenziswa ngenjongo ukuhlela ukuqoqwa kolwazi oluqukethwe imibhalo eyinhloko ukubonakalisa ku-akhawunti nokubika. Kungase kube yimfihlo ukuhweba.

Ochwepheshe bakubiza ngokuthi ngezigaba yokunquma elandelayo accounting amarejista.

1. Ngesisekelo design

Kungaba izincwadi, amakhadi, amatafula, abalobi.

2. Ngokusekelwe uya khona

Kulesi sici, ezincwadini kungenzeka iBhayibheli ngohlelo lokulandelana kwezenzakalo noma ehlelekile. Kukhona futhi kuhlanganiswe nokutholakala.

3. Ngokusekelwe okuqukethwe

Njengo-akhawunti uhlobo ehlukene usomqulu, ngesisekelo lesi umbandela, ihlukaniswe yaba zokwenziwa zezibalo.

4. Ziqhubeka kusukela isikhunta

Ochwepheshe ukukhomba ezine oyinhloko - olulodwa emaceleni, eyenziwe ngendlela itafula, kanye okwethulwa ngesakhiwo uvalo.

izindleko

Ngemva kokutadisha ezimali izinhlobo, imisebenzi yayo, ama-akhawunti, usomqulu, singakwazi ukuchaza ngalokho izindlela awashintsheki izindleko ke. Yiziphi izinhlobo ezimali izindleko? Yiziphi izidingo zokunikwa ngezigaba zabo?

Empeleni, ngaphansi Izindleko zeNhlangano ngesisekelo izincazelo ezivamile, lenzelwe ukuba sinciphise izinzuzo ezezimali nezomnotho ngenxa nokwehla dolobha kule yenkampani-balance sheet kanye nezinye izinhlobo cash ukuhoxiswa. Ochwepheshe ukukhomba lezi zinhlobo ezilandelayo eyinhloko ezimali izindleko:

- ezihlobene inzuzo-;

- It kuvela iziteshi imali;

- nokuqinisekisa.

Ngokuphathelene lokuqala: lokhu kufaka ikakhulukazi izindleko ezihlobene ekukhiqizeni nokudayiswa ukutshalwa kwezimali. Iqembu lesibili kungafaka izindleko ezihlobene inkokhelo amaphrimiyamu, imisebenzi yokusiza umphakathi. izindleko Ephoqelekile zihlanganisa intela, izinkokhelo Pension Fund, i-Social Insurance Fund, HIF, esiphelweni sesimiso izivumelwano zomshuwalense. Abanye ochwepheshe ubheke izindleko yohlobo lwesithathu yilezo abahlangene imithelela unswinyo kwezomnotho.

Amaholo

Ukukhuluma izindleko, asinakulishalazela aspect imali. Yiziphi nenqubo esiyinhloko ngezigaba zabo?

Okokuqala, ukuthi onjalo engenayo. Esikhathini umthetho Russian ayebheka ukuba imithombo, okubangela ukwanda izinzuzo ezezimali nezomnotho ibhizinisi kanye ukukhula kwebhizinisi nosonhlamvukazi. The main izinhlobo engenayo kule ezimali ngendlela elandelayo:

- kusukela imisebenzi evamile;

- ebhekisela inani lamaphuzu.

kukhona imibandela umthetho Russian lapho labo noma ezinye namarisidi kwinhlangano ukulinganisela phakathi kwemithwalo yakho engenayo wanezela. Phakathi kwalabo:

- iminikelo abanikazi (bamasheya);

- inani izintela nezimali;

- Izimali ukuze kuzuze umlingani;

- ukuqhutshwa ukukhokhelwa kusengaphambili, ukukhokha kusengaphambili, idiphozi;

- irisidi yokukhokha ngoba loan ikhishwe.

Izimali kanye izindleko lenkampani zibhaliswe oda efanele akhawunti yenhlangano.

amadokhumenti

Ethi okuningi ngalokho izinhlobo ezimali esuselwa kuzinhlobo akhawunti, Ukwahlukaniswa engenayo kanye nezindleko, futhi kanyekanye cabanga isici umculu ukuphathwa. Kuyini oyiyo? Yiziphi ezahlukene izinhlobo amadokhumenti e-accounting? Lezi zindlela ezilandelayo zamukelwa umkhuba Russian.

1. Ukwakheka kwemibhalo

Ngalokhu umbandela likhona umthombo ngokwahlukana engenayo, aphumayo futhi naphakathi. Okokuqala - lokhu imibhalo ukuthi ithunyelwa inkampani ezinye izinkampani. Esesibili - idokhumenti, okuyinto yena, libhekene kolunye uhlangothi. Domestic uhlobo imithombo ayikwazi ukutholwa ngaphandle inkampani.

2. Ukuqokwa

Kususelwa kule umbandela, imibhalo kungenzeka zokulawula, mphathi bakha imithombo accounting izinjongo.

Okokuqala - lokhu imithombo abonisa oda, imiyalelo ehlukahlukene oda ukuphathwa, eziphathelene ukuqaliswa ezidingekayo imisebenzi yebhizinisi. Kwenziwa imibhalo zenzelwe uthwebule ubufakazi ukuthengiselana. Izibonelo zazo - izenzo ukwamukelwa, izinhlobo ezihlukahlukene zezindwangu ezingaba oda. Kukhona uhlobo elihlangene ephepheni. Bangase babe nezimpawu kokubili imibhalo zokulawula neyokuphatha. Kuye injongo izinhlobo ezahlukene imithombo bangathembela izici ezikuvumela ukuba ubheke Accounting isigaba.

3. Imvamisa sokuhlanganiswa

Ngokusho lokhu umbandela, imibhalo ungomunye-off, kanye ezuziwe. Okokuqala, njengoba umthetho, ingenzele ibhizinisi kuthengiselana ethize futhi azibe kulekelelwa. Ngenkathi yokugcina abizwa ngokuthi ngokulandelana ukuqongelela ulwazi maqondana nenkathi ethile. Bona ingafingqwa izinkomba sibonakalisa inqubekela phambili efana noma ezifanayo izenzo zebhizinisi.

4. Isikhathi sokuhlanganiswa

Lesi sigaba sichaza amadokhumenti ngohlobo oluyinhloko kanye oluhlanganisiwe. Ukulungiswa kokuqala komnotho ngesikhathi esithile. Imibhalo efingqiwe yenzelwe ukuhlanganisa izinkomba, ukuyiqoqa ngesisekelo samaqiniso anemithombo eyisisekelo.

Iningi lamadokhumenti ekhona kwi-accounting yenzuzo ingahlelwa ngezikhathi ezifanayo ngezinkomba ezibonisiwe.