Magazine-UWarrant. Ukugcwalisa oda magazini. Omagazini oda ku-akhawunti

Njalo inkampani has ithuba lokukhetha uhlelo futhi ifomu lentela kanye accounting. Nokunqoba izimiso kumiswa idatha ezimali yilezi: nokwethenjelwa, obala, ukufinyelela bezibona, ikhono ukuthola umbiko iliphi ifa noma indlela yokukhokha, ngaphandle kwemininingwane ukuvuza kanye ukuhlanekezela.

Amafomu esebenzayo kanye ne-accounting uhlelo

Iqoqo kwemibhalo, usomqulu, amarekhodi ezimali, ukulandelana kanye oda ukugcwaliswa yabo, ukubukeka kuyinto juqu for ezimali amafomu. It isinqumo ukwaba ezinye yohlobo lwazo:

1. Memorial-oda ezimali uhlelo.
2. Yami-oda ezimali uhlelo.
3. uhlelo Esenziwe Lula.

Uhlelo ezivame kakhulu ukubhekisela inkampani ezimali ubhekwa ifomu iphephabhuku-oda. Ngo yesimanje inqubo ezishintshayo imvelo wadala ongakhetha eziningi software, okuyinto bagxile ekutholeni imiphumela emihle kakhulu. Lapho usebenzisa i-accounting software imingcele ecacile phakathi amafomu kanye accounting izinhlelo awatholakali, njengoba kusaqhuba umbiko kwanoma yiluphi uhlobo kuthatha ayimbijana isikhathi kanye nemizamo.

izici Jikelele sikamagazini-oda ezimali uhlelo

Uhlelo kusekelwe isimiso ukuhlela isitoreji idatha kufakwe imibhalo eyinhloko. Ukuqopha ulwazi ezincwadini kwenzeka kanyekanye ne ukulandelana kwezenzakalo. Imibhalo main ohlelweni yilezi: the accumulative magazini-ugunyaza (ukwesekwa) isitatimende, ileja jikelele kanye Isivivinyo ibhalansi esele. Ukuze uthole ukudalulwa okunemininingwane ezimali kohlaziyo singasetshenziswa futhi ikhadi inzuzo balance sheet akhawunti. idatha yabo udluliselwa ezifanele log-oda kanye isitatimende. Ukuba alandise ngala main zokukhiqiza futhi okungezona ukukhiqizwa amafa, izimpahla angaphatheki abazenzi yokusungula amakhadi into ngayinye, ikhumbula izindleko zokukhiqiza senzeka esebenzisa ukubala amashidi. izinhlobo ezahlukene amatafula ukubala nencazelo abazenzi njengoba adingekayo ukuze uhlobo izibalo impahla ngayinye.

Inqubo ukugcwalisa usomqulu

Ama-oda Ukugcwalisa-log kwenzeka ngesikweletu kuthengiselana sici, t. E. idatha kubonakala kule imibhalo eyinhloko, kuthiwa wafingqa akhawunti ethile loan futhi kubhalwe irejista lefanele. Kulesi lasebhange irejista balwisana kubonakala kuwo wukuthi indlela evumela ukusebenzisa entry double encwadini eyodwa. Ngamunye magazini-ugunyaza - lesi sitatimende, esekelwe isimiso chess, kwakheka kwi loan elilodwa noma ngaphezulu ezifana (ezifanayo okuqukethwe) akhawunti.

Inani enqwabelene of kuthengiselana ibhizinisi ubekwe empambana ilandelana ikholomu amarejista. Isibonelo kuyinto log-oda 2 okuhloswe №51 «isikolo yamanje" ukubonisa ulwazi lwe-akhawunti loan, debit akhawunti e-50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75 nokunye. d.

Magazine-ugunyaza №2

Imisebenzi elandelayo ziyabonakala lapha:

• 10-05-2010 kusukela ukulandisa nokuziphendulela 2.0 amayunithi.
• 12.05.2010 idluliselwe izimali abanikezeli izinto zokusetshenziswa, amayunithi 57,0.
• 13.05.2010 - cash ukuhoxiswa edeskini imali ibhizinisi, amayunithi 15.0.
• 16.05.2010 adluliselwe imali ku-akhawunti ekhethekile (credit) e inani amayunithi 15.0.
• 16.05.2010 - cash ukuhoxiswa ngokheshi (amayunithi 20.0.) Ukuze izidingo zasekhaya.
• 17.05.2010 idluliselwe abanikezeli amayunithi 13.0 izimpahla ezithunyelwe.
• 25.05.2010 abasunguli wenza izinkokhelo of $ 10.0 amayunithi.
• 25.05.2010 idluliselwe abasebenzi amaholo kwenhlangano inani amayunithi 35.2.
• 25.05.2010 adlulisiwe ngokunciphisa inani ukweletwa ku loan amayunithi 3.5.
• 25.05.2010 izimali uyasho ukuthi isabelomali (VAT, phambili lokukhokha) amayunithi 7.3.

Ngamunye ibhizinisi waqinisekisa idokhumenti eyinhloko, esekelwe imiyalo umagazini agcwaliswa. Lapho ukhipha engukheshi cashier ibhizinisi ukhokha ngokheshe ukuze (akhawunti 50.), uthole ukudluliswa kwempahla kusukela akhawunti samanje counterparties ahlukahlukene noma amabhajethi abasemazingeni ahlukahlukene - umyalo wokukhokha.

ishidi

ukuze Magazine-primary ugcwele imibhalo, kodwa kwamanye ama-akhawunti abe ivolumu ngokwanele ezinkulu kolwazi kohlaziyo, okuyinto kusetshenzwe sub-uhlu, bese yi yayo isamba suku fanele kuze the ngokulandelana irejista cell. Ngokwesibonelo, e zasemizaneni abahlinzeki kanye nezinkontileka ngosuku olulodwa kungenzeka ukuba afeze amashumi amaningana of ukudluliselwa ngoba befuna imbuyiselo ka (ukunciphisa) nenani izikweletu noma ukukhokhwa izinkokhelo kusengaphambili. Ukuze kokuqhuba abahlaziyi ihlanganiswe ishidi elisizayo eliqhubekayo ibala 60. Kulesi sibonelo, ngonyaka 12-05-2010 kusuka ku-akhawunti yenkampani efakwe ohlwini amayunithi 57,0 izimali aqondiswe counterparties ezihlukahlukene ngaphansi olufanele inkontileka noma idokhumenti ukulethwa. idokhumenti ekhethekile kungenziwa shi i ukuqaqwa kulesi samba.

Sokuqonda ama-akhawunti 60

Waba yini umphumela walesi isitatimende kubonakala magazini-ugunyaza №2, exhunywe incazelo kohlaziyo kwemibhalo eqinisekisa kuthengiselana (oda yokukhokha ebhange).

ukubhalisa izinombolo

Sezinombolo kuyakuba njalo umagazini-UWarrant. Akunalutho kuyinto uyibhala format esikhulu, lapho sebuningini igrafu kubonakala zokuqopha izinombolo akhawunti zivumelana udumo akhawunti ekhethiwe (noma iqembu). Bhala imisebenzi eyenziwa nsuku zonke, noma njengoba kumiswa ezimali eyinhloko imibhalo izitatimende asizayo. Yami-oda izipesheli-akhawunti ethize zokwenziwa (iqembu efanayo akhawunti okuqukethwe) njalo ngenyanga, ngamunye inikezwa inamba unomphela.

• Inombolo ifomu M-1 akhawunti loan ezingaphezu kwezingu-50.
• Ifomu F-inombolo 2 wenziwa uyasho 51.
• inombolo Ifomu F-3 - loan akhawunti e 56, 57, 55.
• № Ifomu F-4 - credit ama-akhawunti 92, 95, 93, 94, 90.
• inombolo Ifomu F-6 - 60 loan akhawunti.
• Ifomu F-inombolo 7 - loan akhawunti 71.
• № Ifomu F-8 - credit ama-akhawunti 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• № Ifomu F-10 - credit ama-akhawunti angu-70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Inombolo ifomu M-11 - Credit akhawunti e 43, 41, 40, 46, 45, 62.
• № Ifomu F-12 - credit ama-akhawunti 82, 89, 96, 86, 87, 88, 85.
• Inombolo ifomu M-13 - Credit akhawunti e 01, 48, 03, 04, 47.
• inombolo Ifomu F-14 - i-akhawunti credit 14.
• Inombolo ifomu M-15 - Credit akhawunti e 83, 81, 80.
• inombolo Ifomu F-16 credit ama-akhawunti 11, 07, 08.

Ukuvalwa kwe-amarejista

Omagazini-oda izikweletu zigcwele phakathi nenyanga, ekupheleni irejista ngalinye wafingqa inzuzo ukutuswa lasebhange lalokhu kulandisa. idatha ezimali Zokwenziwa bangenile ngokumelene amagugu izitatimende elisizayo, ezibonisa ukuqaqwa kohlaziyo. Amanani etholwe emva nokubuyisana udluliselwa Tikhumbuto jikelele. Wavula I-zonyaka, iqukethe izinsalela at ekuqaleni kwenkathi, izindleko zenyanga egcwele ematfuba futhi isetshenziselwa ukulungiswa zesikhashana-balance sheet (ngekota, nyanga zonke, semi yonyaka).

Ngasekupheleni konyaka (sekubika) ngesisekelo idatha ezilotshwe Tikhumbuto jikelele, kwakheka ibhalansi shidi. Ukuze lokhu kunezelwa ndawonye inzuzo zonke log-oda kwesikhathi kunakwe ibhalansi ukuvulwa, futhi kuncike Uhlobo lwe-akhawunti (yokwenziwa noma asebenzayo), kubalwa ekupheleni ibhalansi. Yami-oda ezimali uhlelo eyenzelwe ukucutshungulwa mathupha. isici wayo lomkhulu okungekuhle lwamakholi bulkiness kanye nesitayela, ngakho ukhetho best ukusetshenziswa ukulawula ezenzakalelayo.