Yini lilawulwa zokulawula accounting

Umsebenzi obaluleke kunayo yonke ezweni lethu at esigabeni samanje angabhekwa isiqondiso normative accounting. Accounting iyona umthombo wokwaziswa kubasebenzisi bangaphandle, kufaka phakathi intela kanye nezinye zikahulumeni. Ngakho-ke, kuyisiqondiso normative accounting kubaluleke kakhulu esimweni sanamuhla ukuba senze izinqumo ezinhle. Konke kuncike ngokushesha kangakanani isimo uzophendula yezinguquko imvelo kwezomnotho, ukuthuthukisa izinhlobo ezintsha nezindlela ukwakha ngesisekelo lo mqondo.

Imithetho General neziqondiso ukuthi kufanele usetshenziswe yibo bonke izinhlangano wahlanganyela emsebenzini kwezomnotho, kukhona isiqondiso normative esemthethweni accounting. Ekhona izinkinga, izikhala kanye nokushintshashintsha ukulawulwa accounting kakhulu izinkinga imisebenzi efanele bonke abasebenzi bakwa-mnyango ezimali izinkampani ezahlukene kanye nezinhlangano, okuholela ukuvela ukungaqondani nasekulondolozeni izingxabano nabagcini mabhuku kanye neziphathimandla zokulawula. Nokho, ngaphandle kokukhetha, amaqiniso imisebenzi yezomnotho ngokuqinile noma ibhizinisi, ngisho uma kwenzeka ukuthi ukulawula zokulawula kukhona izinkinga, kumele iboniswe e imibhalo ezimali.

isiqondiso normative accounting eRussia omelelwa isigaba sabaphathi elandelayo:

1. Legislative isiqondiso ezingeni.

2. amazinga Wokulawula.

3. Izinga methodological.

4. Izinga yenhlangano.

Njengoba sekushiwo, izinto manje ubumbe uhlelo sezinga ezine ukulawulwa ezimali ezweni lethu.

Igama control ezingeni lokuqala liyazikhulumela: alolu kuhlanganisa izicucu ezihlukahlukene umthetho, kuhlanganise noMthetho-sisekelo, imithetho yombuso kanye amakhodi, iziqondiso nezinqumo zokwahlulela, nezinye iziqondiso eziningi iyawabopha yonke insimu yezwe. Indima ebaluleke kunazo zonke, yebo, odlala umthetho "Ngo-Accounting", okuyinto uhlobo isisekelo ezimali izinhlangano. Manje yilo umthetho №129-FZ, esenziwa ngo-1996. Ngesikhathi esifanayo ngo-2013, uqala ukwenza ukuthuthukisa umthetho ku ezimali - №402-FZ.

Izinga elilandelayo imelelwa weMithethonqubo ezimali. Kulesi sigaba evunyiwe futhi 24 isikhundla. Ezinye zazo kuyaphothulwa futhi washintsha ne kwesikhathi futhi izinguquko isimo somnotho.

Okwakushiwo PBU ngukutsi zembula izici akhawunti, kanye ukwehluka yayo ngoba umuntu ezimali izinto. Nokho, PBU kukhona sisebenze ezicini eziningi, ngaphandle kokuveza izindlela eziqondile. Yingakho zokulawula ezimali control kuhlanganisiwe ungqimba sesithathu, ngokuthi methodical. Leli zinga emelelwa iziqondiso ezihlukahlukene ku enze noma isiphi zebhizinisi, isibonelo, for yokusungula.

Ngaphezu kwalokho, indima ebalulekile kuleli zinga linedokodo ekhethekile - plan yama-akhawunti. Isimiso ukusetshenziswa kohlelo kanambambili is ebalulwe idokhumenti ezimbili - imiyalelo ukusetshenziswa kwaso. Lokhu isilinganiso kuhlanganisa namadokhumenti ezifana imiyalelo yokuqedela amafomu okubika, imiyalelo ahlukahlukene nesilinganiso izikweletu zezimali kanye iqoqo impahla, izeluleko ezimali izindleko, okuyinto afakiwe ukusatshalaliswa izindleko, imiphumela yezezimali iIgama ibhizinisi nokunye.

Kufanele kuqashelwe ukuthi ukulawulwa normative lokulandisa ngokuvamile kuhilela ukushintshashintsha ibonisa imisebenzi ehlukahlukene. Ngakho-ke, esekelwe imibhalo eshiwo ngaphezulu amazinga, inhlangano ukwenza ezimali inqubomgomo osebenza ezingeni lesine wesi. Izinga lesine yokulawulwa kwezimboni imibhalo lwenhlangano zokuphatha, esiyingxenye izinqubomgomo ezimali kwenhlangano yakho. Lezi zincwadi zibizwa akhiwa kokukhuluma amafemu ethunywe inhlangano noma inhlangano ngokwayo. Imibhalo yaleli ezingeni zihlanganisa imiyalo, iziqondiso umsebenzi, iziqondiso, iziqondiso lokulandisa ukuthengiselana noma izinto ezithile.

Ngaphansi kohlaka izinqubomgomo ezimali, inkampani unelungelo lokukhetha kusuka ezindleleni ahlinzekwa ka olugcinwa kukho ezifanele kakhulu ngokwabo, ukuthuthukisa ngesisekelo uhlelo jikelele akhawunti abo, okwakuyoholela acabangele imininingwane yalolu ibhizinisi. Ungase futhi ukuthuthukisa yabo imibhalo eyinhloko, okuyinto ukwanelisa nezimfuneko ezithile.

Ngakho, ukulawulwa accounting ezweni lakithi eyodwa futhi inikeza ezihlukile indlela reflection of ukuqoshwa ukuthengiselana.