Akhawunti ezisebenzayo kunye kwisixando sokwenziwa. akhawunti esbnzyo - ukuba ...

Akhawunti esisiseko indlela ngokweqela kunye nokuveza iinkcukacha ngokohlobo kunye nokuchithwa -asethi kunye namatyala lweshishini. Zahlula-hlulwe ibe ezininzi ntlobo kuxhomekeka kwiimpawu ezahlukeneyo. Ngokuphathelele kwiphepha lomncono, kukho iindidi 3 akhawunti: esebenzayo, eyimpumelelo esebenzayo-kwisixando sokwenziwa. Kweli nqaku siza kuqwalasela le migaqo ilandelayo xa kuzaliswa kunye neepropati ezisisiseko.

Yintoni na le akhawunti?

Kungakhathaliseki akhawunti yendawo kunye nohlobo ezotywe ngayo usoloko umnye. Ezotywe noxwebhu moya bephepha, kwicala lasekhohlo lophawu "debit" ekunene "Credit". Ukudala akhawunti, ungasebenzisa itafile endlela-mbini.

Makugcinwe iirekhodi iqala na ndinesikali lokuvula, iinkcukacha ezo kwiphepha lomncono. Izixa ezibhalwe equation enombhalo CH (balance ekuqaleni). Ekupheleni kwale nyanga kubalwa onke amanani ezithe abakhankanywe debit kunye credit akhawunti ngokwahlukeneyo xesha. Ezi data benza debit kunye credit turnover (HBS, LMC). Emva computing count zokugqibela, ogama ifomula for akhawunti esebenzayo neyokwenziwa yahlukile.

akhawunti accounting Active neyokwenziwa: inkcazelo jikelele

Into yokuqala saqala ufunda zincwadi - imithetho efunekayo eseleyo. Rhoqo yayo, yafumana amaqela mali lonikezelo nezakhono ezibalulekileyo kwaye imithombo zabo zemfundo. Asinto nzima ukuba acha-: i akhawunti esebenzayo uthathe ingqalelo into inkampani anawo, eyimpumelelo - apho zonke zivela khona.

Cash balances zibonakaliswa esikalini kwakhona. Njengomgaqo, namatyala wangena kule zokugqibela mboleko. Ukusebenza ingxelo lweshishini kuthetha akhawunti zinxulumene kwimigca asethi. akhawunti abaninzi akazibandakanyi ekubunjweni lomncono kunye amaxabiso kwentlawulo elithile uphawu lokukhabayo.

Iimpawu ze akhawunti esebenzayo

akhawunti Active - indlela yokuqokelela ulwazi malunga mali yenkampani ngokohlobo kunye nendawo. Yonke inxalenye yempahla yombutho, kuquka amalungelo impahla, ningabaleli akhawunti qela. Apha ulwazi iqokelelwa iimpahla kunye nemveliso ugqibile, iinkqubo zokusebenza kunye asethi ezingaphathekiyo, imali kunye nezinye izibonelelo eziphathekayo.

akhawunti Active ziquka, ngokusekelwe iimpawu yesakhiwo:

• ukumela nokungena kwemali debit (inxalenye lasekhohlo itafile okanye inqwelo-moya);
• bhala-off iimali ze imveliso kwi-mboleko;
• akhawunti elinesiqalo kunye neentsalela ophela kuphela kwicala debit le.

Ngenxa yoko, utshintsho kwi nkampani kuthetha apho kuya kusoloko kubonakala kwi-akhawunti esebenzayo. Ukubala intsalela lokugqibela, kuyimfuneko imali eseleyo lokuqala kunye uzijukelezo debit ixabiso Nikanani mboleko: CH (Ar) On + (Ar) - On (Rm).

Yintoni ebangela inxaxheba kwiSicwangciso Master of the Russian Federation?

Chart of Accounts ezo ezimali Russian,, iqulathe amacandelo 8. Kwimeko nganye kuzo amaqela unit eyenziweyo ukuqokelela ulwazi. Uninzi kuluhlu wadala nje iirekhodi nempahla kwishishini ngeendlela ezahlukeneyo. Ingaba akhawunti esebenzayo: icandelo I (ngaphandle akhawunti 02 no 05), II, III, V, IV (ngaphandle akhawunti 40 no-42) kunye 97. Bona zenzelwe ingxelo inventri iimpahla kunye nezinto, iindleko ayimali inkqubo zemveliso kunye neendleko elizayo lwamathuba.

imithetho jikelele yokwenza Ungeniso

Enye izibonelelo eziphambili e-worldwork theory of accounting - kabini umgaqo entry. Lo mgaqo, njengako kuyo nayiphi intengiselwano kwezoqoqosho kubhalwa ngaxeshanye kwaye inani elifanayo kwi akhawunti ezimbini. In ukuzalana kuthatha debit kunye credit akhawunti ezahlukeneyo into ekuthiwa imbalelwano. Ngokufutshane, oku kubhalwe njenge: Dr 20 Cr 10 - izinto zanikwa iimfuno kwimveliso engundoqo.

Uphawu eyongezelelweyo mali ivelisa entries accounting. Ukusetyenziswa koMgaqo-siseko we kabini-entry likuvumela ukuba ulungise data kwaye ukuzimanyanisa zibe enye lula ulawulo intshukumo kunye imithombo yenkampani.

Umzekelo izabelo-akhawunti ka-akhawunti esebenzayo

Cinga nje ngomzekelo wokuqulunqa loViwo akhawunti esebenzayo. Athathe ezi ziganeko zilandelayo kwenzeka kwishishini:

1. Kukhululwa imveliso engundoqo mazigqithiselwe yokugcina kweemveliso ezigqityiweyo.
2. ezingahambisekiyo kuthathelwa ingqalelo ngokunxulumene ne zokugunyaziswa.
3. Ubungakanani VAT awasahlawuleki ziya kuthathelwa ingqalelo xa iindleko nokufunyanwa propati.
4. Icinyiwe projektha kunye nakwiindleko jikelele.
5. Iimfuno kwezinto zemveliso abangabancedani kukhululwa.
6. Komthengi impahla ethunyelwa.
7. Imali evela yemali ethunyelwe kwi-akhawunti.
8. Wafumana imali kwi-akhawunti yebhanki ngemali.
9. Ukubunjwa iindleko ohlawulelwa ziquka neendleko.

Masenze zama ukwenza ukuthumela kwimisebenzi ezinjalo. Umzekelo ithatha ukusetyenziswa kuphela akhawunti esebenzayo, t. To. Abanye abakhange zisafundwa. Ukuze abhale kakuhle ulwazi, kufuneka kuqala ukumisela umyalelo apho amatyala kuza ubudlelwane. Uqwalaselo olubukhali irekhodi amanyathelo okuqala: ukuthatha ingqalelo iziphumo kwimveliso yokuqala ngokunjalo zonke iindleko eziyimfuneko ukusebenza kwayo, sebenzisa i-akhawunti 20 esebenzayo. Le yeyona ndlela iphambili yokuqokelela ulwazi malunga nezityalo. impahla Kugqityiwe zixatyiswa 43 akhawunti. Ukuveliswa engundoqo yempahla kunye nezinto wokuthunyelwa yokugcina, ngoko i-akhawunti kufuneka ukhankanye inani 20 ngetyala. Kwelinye icala, isixa-mveliso egcinwe zomthetho landiswe, kwaye i-akhawunti ithathwa 43: Dr 43 Kr 20.

Ngu mfanekiso ibhale ezinye iintambo ngaphandle ebonisa isixa-mali yentengiselwano. Nantso into eyenzekayo ekugqibeleni:

1. AT 01 Km 08.

2. AT 08 Km 19.

3. Dr 20 Kr 25 Cr 26 20 Am.

4. Ar 23 Kr 10.

5. AT 45 Kr 41.

6. Am 57 Kr 50.

7. Am 50 Kr 51.

8. AT 97 Kr 25.

Kulula ukuba uqaphele ukuba le akhawunti esebenzayo - le yindlela yokuqokelela ulwazi iintengiselwano zenzeka phakathi lweshishini ngaphandle ukuthatha inxaxheba kwamaqela wesithathu. Yonke into edibene iziganeko bangaphandle, ngokuqhelekileyo ifuna ukusetyenziswa akhawunti eyimpumelelo esebenzayo-kwisixando sokwenziwa.

Iimpawu ze akhawunti nje

akhawunti Ubutyala zisetyenziswa ukulawula isindululo imithombo akwi accounting sifundo. Amangenelo eyenziwe imithetho:

• imithombo wabonisa ukwanda ngetyala ukwehla kunye - in debit;
• sokuqala nesokugqibela ibhalansi kuphela ndakubumba;
• ukubala imali eseleyo ekupheleni kwenyanga kufuneka mazibale imali eseleyo lokuvula kunye nengeniso kwi-mboleko, uze banikane debit.

IsiCwangciso Master for akhawunti nje abantu abaninzi kangaka, ezi ziquka: capital ishishini akhawunti accounting, oovimba, lixabiso no 42, 66, 67, 70, 77, 98.

imali accounting Active neyokwenziwa basebenzisane. Ukuze ukucacisa imbalelwano, kuyimfuneko ukuba bagcine nemithetho emazishicilelwe ulwazi ngazo. Cinga imizekelo yentengiselwano usebenzisa akhawunti nje itheyibhile:

akhawunti ngama

Ukuba i-akhawunti esebenzayo - obonisa le mali lwamashishini, ngqo - imithombo, ibe esebenzayo-isixando echazwe imigca emibini malunga wokulungelelana. Ngokutsho neziphumo zoshishino, iingxelo ezinjalo sinokuqulatha iintsalela kunye unilateral. Ukuba kubhekwe kunye imbalelwano, kufuneka nihlolisise kakuhle le meko: ukuba uhlobo item lomncono kuxhomekeke ukutshintsha? Ukuba mali zezenzi, indlela ezibiza nawo kwenzeka ngathi akhawunti zezenzi, kungenjalo bobabini esebenzayo. amatyala accounting Active-nje zezi:

• iintlawulo kubantu inokufana abanamatyala okanye amatyala;
• indlela yokusebenza kwezimali lweshishini;
• output;
• inzuzo igcinwe (ilahleko).

Cinga nje ukuthumela ezimbalwa kunye akhawunti esebenzayo-nje:

• Impindezelo "Accounts ehlawulwayo" KT "akhawunti Settlement" - uhlawule abathengisi invoyisi.
• Impindezelo "Payroll" KT "Cashier" - ukusuka imali ukuba ayihlawule kumntu ojongene.
• Impindezelo "Sales" KT "ingeniso epheleleyo" - ibonisa ubungakanani ingeniso ngeli xesha.
• Impindezelo "Isiphumo" KT "imveliso Primary" - ibhalwe ndleko sezibhaliwe kwimveliso.

Akhawunti esbnzyo - oku yeyona ndlela iphambili wokuphendula yonke impahla yenkampani, ngaphandle ezifunyanwayo. entry kabini kunye nolawulo akhawunti lonke ixesha kukuvumela ukulawula ukufunyanwa kulahlwe impahla, ngokunjalo ekuhlalutyeni data yokusebenza kwemali eziqokelelweyo.