Izinhlobo impahla amafa yokusungula

isilawuli Inventory kuyadingeka accounting kwempahla impahla ibhizinisi, ezibophweni ezingokwezimali lenkampani. Inqubo ivumela ukuqinisekisa ukuthi ukuthengiselana kwezomnotho iqiniso kuveziwe embikweni okhuthaza amadokhumenti ezimali.

yokusungula imisebenzi:

• I-akhawunti. Methodical ezimali isici;

• ukulawula. Indlela langempela (noma zangempela) ukulawula umuntu loMkhandlu impahla kanye isheke amagugu ukulondolozwa ngekhwalithi ezinhle.

Ngokusho Article 12 uMthetho Federal of the Russian Federation "Ngo-Accounting" sihlinzekela ezimweni ezithile lapho yokusungula lamanani impahla:

• Ukudlulisa / ukudayiswa / ukuqasha impahla,

• ukulungiselelwa kwezitatimende zezimali zonyaka

• labadubuli / ukuqasha we indaba isikhulu wemfanelo,

• i-force majeure,

• Ukukhomba amaqiniso ukulahlekelwa, ukulimala, ukweba nokuphatha impahla engokoqobo,

• ukuvalwa ibhizinisi / inkampani.

Ngaphezu kwalokho, inhlangano / inkampani aphoqelelwe ukuba afeze yokusungula nalehleliwe amafa main obucacile bokuthi inkampani, izimpahla ngaphansi kulungiswe ezinkulu zezakhiwo, yokusungula izinto, ukubolekisa yasebhange, imali, imali-mboleko, imali kuma-akhawunti, izinkokhelo kanye nezinye izinto zokubala ibhalansi.

Izinhlobo yokusungula ngesisekelo: plan (nyangazonke, ngoba umbiko wonyaka) kanye nokungahleliwe (ngaphandle esimisweni, noma ngesicelo neziphathimandla) yokusungula. Njalo zigunyazwe umphathi ngokushesha lenkampani.

Amafomu ngokuya yokusungula: ngokugcwele (zonke izinhlobo impahla, izimali, akhawunti kwamabhange) kanye aziphelele (uhlobo oluthile izinkampani impahla), zibhekwa njengoba kudingeka.

Izinhlobo ukuphelela yokusungula: okungahleliwe (omunye amasethi yokusungula izinto) noma eqhubekayo (zonke izinhlobonhlobo amagama amagugu).

Izinhlobo yokusungula indlela: yemvelo (observation oqondile yokusungula izinto) kanye documentary (hlola ubufakazi umnyuziki documentary we khona noma ukungabi khona izinto zenani).

Ngokusekelwe osekushiwo, izinto yokusungula ibhalansi ezikhona waqala ukwakha adingekayo Isilawuli kwezezimali futhi inikeza umnikazi we-ibhizinisi idinga ukwaziswa okunokwethenjelwa mayelana nesimo nokutholakala impahla futhi ukhonza njengesisebenzi izindlela bayiqaphe izithakazelo inkampani esimweni ekhubazekile izenzo okonile.

Ikhombe yokusungula, okhona ngempela, phakathi nokuba khona langempela impahla futhi ibhalwe ezimali idatha ziboniswe ngokushesha ku-akhawunti ye-balance sheet ezimali ukugcinwa kwempahla impahla ngendlela elandelayo:

• Ukukhomba impahla esele bodokotela, elihambisana inani eleqile udumo ku-akhawunti yezimali lenkampani wake waba ukwanda uxhaso;

• Ukukhomba nokushoda impahla, noma ukulimala ezihlobene izindleko zokukhiqiza (uma ukwehla uhla evamile), okwedlula kwezinkambiso samukelwe - yakhiwa yilabo wemfanelo.

Inqubo zokuqhuba iqoqo iyiphi inkampani noma ibhizinisi ihlanganisa ukwenziwa ekhethekile, ikhomishini unomphela sakhiwa:

• enkampanini noma iphini lakhe;

• Inhloko amayunithi ezicwaningiwe noma accountant isikhulu esinguKora;

• i-abazisebenzayo, ningathwali isithiyo.

Ukwakheka kwekomiti lokuhlola amabhuku yokusungula kuzomele sifake izisebenzi ezingomakadebona kakhulu, ube nolwazi komhiaba ezabhalwa, oda ukwakheka on kokuhlola amanani umkhiqizo oluphethe-akhawunti eyinhloko.