Akhawuntingi iimveliso kunye neempawu zayo

Accounting - ndawo ibalulekileyo emsebenzini kwabasebenzi lwamashishini mveliso. Ngomhla ucingisisa ngoko imigaqo ukuba oko yakhiwe? Ziziphi akhawunti of accounting ezisetyenziswa ingxelo ngayo imicimbi zoshishino kwi imveliso?

Akhawuntingi njenge inkqubo

Izazi Russian yasasazwa bume indlela phantsi apho accounting kwimveliso kufuneka lubonwe inkqubo ethile. Hle - njengento ulwazi, kunye nabanye, leyo kubhekisela udidi olufanelekileyo (umz: ukusuka zeteknoloji iinkqubo, kwemiqathango). Ukususela kulo mbono, olubalelwa ukuze imveliso ibe yinxalenye yenkqubo yemali, eyona nto ibalulekileyo, kuba lusekelwe kwidata eveliswa imfundo zemali elinobuchule specialist, uvavanyo nezalathisi zoqoqosho lwamashishini wenziwe.

Ukusebenzisa iindlela zokwenziwa nabaqiqayo, le mali kudala iinkcukacha ezigcinwayo, nto leyo ibonisa impahla, iimfanelo nkampani, iziphumo zomsebenzi kwazo kwezoqoqosho. Akhawuntingi njenge nkqubo inokuba resource, ilincedo zombini abaphathi lweshishini ukuthatha izigqibo ezahlukeneyo zolawulo, kwakunye abanini inkampani, zabelo, abatyali-mali kunye amatyala.

Idatha equlathe accounting kwimveliso, ingasetyenziswa xa kucwangciswa uphuhliso loshishino, izigqibo malunga notshintsho imodeli yolawulo inkampani, beka kuqala xa utyala kwiiprojekthi ezahlukeneyo.

Kolawulo uhlobo ethathelwa ingqalelo kuthathelwa ingqalelo zombini kwinqanaba komthetho, yaye-mithetho kwenziwa iimfuno engqongqo kakhulu. Enyanisweni, oku kube kanti omnye isiqinisekiso ukubaluleka umntu onjalo inkqubo yolwazi ukuqokelela njengoko accounting.

Ke kwindawo zemveliso, ingqalelo ngakumbi ukuze zihlawulwe naye ummiselo accounting. Ingxenye ohambelana umnotho yokwenza kwicandelo real, ilawulwa yi ingeniso ngqo impahla yenkampani, izinto, kwaye konke oku kufuna ukuphunyezwa ndlela ichazwe ngokucacileyo entlanganweni accounting.

Iimfuno eziphambili accounting iimveliso

Akhawuntingi kwi kwimveliso - uhlobo lomsebenzi yeengcali abanobuchule, apho iziphumo zingenziwa iqela amabango ezinzulu. Ngenxa yoko, ulwazi ebhalwe ngayo ingxelo kufuneka ube:

- injongo;

- ukufika;

- zokusebenza;

- aqinisekiswe.

Enye yokuhlola ebalulekileyo apha - ukufaneleka kolwazi ingxelo ukuya ukufunda, ukuba kuyimfuneko, umntu lowo oyingcali entsimini of accounting. Iiplastiki, umzekelo, umtyali-mali okanye abanezabelo ngubani unombono jikelele of accounting, kodwa kwangaxeshanye yaba nomdla ukubazi kunye ingcaciso ebonisa imeko ishishini.

Eyona engundoqo imithombo yedatha ye accounting

Kulo naliphi na ishishini, nokuba Chicken elektroniki okanye lokuvelisa ifanitshala, ingxelo usebenzisa iintlobo zoovimba. Baya kubizwa ngenxa yezizathu ezilandelayo:

- nokwakheka;

- Ukuqeshwa;

- Ubude kwakhiwe;

- level of gabalala.

Ngokutsho ukwakhiwa amaxwebhu accounting zihlukaniswe:

- engenayo - abo beza entlanganweni lwamaqumrhu ezoqoqosho;

- ephumayo - zidluliselwa ukusuka nkampani ukuba neminye imibutho;

- zangaphakathi - ekujikelezeni kwazo kwayo yenziwa phakathi kule nkampani.

Ngesivumelwano yamaxwebhu accounting zihlelwa:

- at yolawulo - ezo ezibonisa isigqibo ulawulo ngokuphathelele ezi okanye ezinye izivumelwano zoshishino;

- kwisigqeba esilawulayo - abo ukulungisa ngokusemthethweni imisebenzi ehambelana.

Kakade ke, kuxwebhu lwamashishini naso kusetyenziswa ezo amaxwebhu ekunzima ayintsokothanga zibangelwa okanye esisesolawulo. Umzekelo, kusenokuba reference, ukubala ezahlukeneyo kunye neerejista, esebenzisa apho, umzekelo, umntu ofanelekileyo engabonakaliswa kwi ingxelo iindleko zemveliso.

Ngexesha lokusekwa kwamaxwebhu accounting zihlukaniswe:

- ngexesha elinye - ezo ezibonisa ngokwahlukeneyo uthathe intengiselwano ishishini;

- ekongeni - ezo eyenziwe ngexesha yothuba elithile ukuze sibonakalise uhlobo olufanayo ulwazi malunga nemisebenzi zoshishino.

Ngokusekelwe iqondo gabalala, amaxwebhu ingxelo angohlulwa:

- ukuya samabanga - ezo ezibonisa ukusebenza ngalo mzuzu of ukuphunyezwa kwayo (umz, ngexesha izinto zincwadi);

- izishwankathelo, ezibandakanya data multiple amaxwebhu umthombo.

Ngokusebenzisa phantse nawuphi na umsebenzi yorhwebo ingamiselwa ngaphezu amaxwebhu kwishishini. Enyanisweni, ukuba ayifanelekanga kuphela ingxenye, njengoko kwinqanaba kwimveliso. Accounting usebenzisa le mithombo Mayingathwalwa urhwebo, inkampani nkonzo.

Kakade ke, isicelo ebonakalayo kwaloo okanye amanye amaxwebhu ukuze kwangaphambili iimpawu imicimbi ushishino kwinkampani ethile. Kodwa ukuhlelwa imithombo kulo mzekelo iya kuba enye, kwakunye nemigaqo engundoqo unyango lwabo ngenxa yeenkqubo accounting kunokuba kulawulwa ngokungqongqo.

Ngoku makhe siqwalasele imisebenzi basic accounting kolu shishino.

Akhawuntingi kule imveliso; ingxaki enkulu

Kwakhona, kungakhathaliseki isiqwempu ethile, ingaba imveliso aluminiyam okanye lokuvelisa ifanitshala, accounting kumashishini kwimizi yenziwa ukuze yenze le misebenzi ilandelayo:

- ekumisweni noluthembakeleyo ngenkqubela-iinkqubo zoshishino kwi nkampani, kwakunye neziphumo yophuhliso kwazo kwezoqoqosho ngapha kwethuba elithile;

- ukulawula intshukumo asethi ezahlukeneyo kunye namatyala ezivela umbutho, abasebenzi kunye nezibonelelo zemali - ngokusekelwe kwizenzo izithethe ezisekiweyo komthetho;

- imigangatho yemveliso lendawo;

- ukuphucula ukusebenza yemveliso ngokusebenzisa uhlalutyo kwezalathisi ezingundoqo, I umtya wokuqala ovelisa izimali.

Ezi ngxaki kufuneka isonjululwe kuthathelwa ingqalelo imiqathango umthetho womthetho accounting, imimiselo eyahlukeneyo sub-ezisemthethweni, amasebe echaza, imiqathango nemimiselo yenkampani lwangaphakathi.

Kukwakho iqela imigaqo accounting kolu shishino.

imigaqo elinoXanduva kushishino

Enyanisweni, kwaye umbutho of accounting na imveliso yezolimo, kwaye iindima zabo kwinkampani ekukhululweni software iya kuqhutywa nge esigxile kuzo:

- ukuqinisekisa ekuthelekisweni ingcaciso enxulumene kudidi lwe-akhawunti, kunye nezikhombisi ezicwangcisiweyo;

- ukwabiwa ngempumelelo kwemisebenzi yokuqokelela ulwazi mali oluyimfuneko, kunye nokusekwa amaxwebhu accounting - phakathi iingcali abanobuchule kule nkampani;

- at ngokumandla obungenamasolotya, iindlela zonyango ezihambele phambili ekuphunyezweni of accounting;

- ubunye isiseko ubungqina esetyenziswa yi ngamasebe ahlukeneyo kwiqela ekubunjweni iinkcukacha kunye namaxwebhu ezinxulumene accounting.

Iimfuneko ulwazi ingxelo ye

Malunga nolwazi ingxelo kwanjalo uyakwazi ukuchonga eziliqela ezifunekayo. Baya kuba semthethweni kungakhathaliseki zigaba ezithile nokukhululwa kwempahla (nokuziswa iimpahla ugqibile - nangona accounting eyahlukileyo, imveliso semi-okuphelele kubo). Zizo ezi mfuno zilandelayo:

- Ukuthotyelwa kwemigaqo-nkqubo yobalo yinkampani leyo;

- ngumfanekiso olupheleleyo noluchanekileyo ngaphakathi nezikhombisi ixesha accounting kwipropati kunye nemisebenzi yezoqoqosho lenkampani;

- ngokubonelela izalathisi ungubani zohlalutyo kunye mali zokwenziwa ;

- ulwabiwo olufanelekileyo iindleko zemveliso - umzekelo, kwi yangoku kunye capital, lucalulo ingeniso kunye nenkcitho kangangexesha elithile.

Ngaba ikho ingxaki kuloo ngokubhekiselele sokucwangciso izinto eziphambili entlanganweni of accounting yesebe ethile yemisebenzi yoqoqosho? Ngenxa umthetho, kukho unxulumano. Funda Okukodwa yayo.

Indlela accounting kuxhomekeke imihlaba umsebenzi kule nkampani?

Industry lungahlulwa-hlulwa ibe ziqwempu ezimbini eziphambili - ukufuna nelezemveliso.

Ukuze kuveliswe uhlobo lokuqala luphawulwa ngaphezu kwabo bonke ukungabikho inani elikhulu-value added kunye ngokukhululwa imveliso ogqityiweyo. Ukuba indleko, ingakumbi, olubalelwa imveliso abangabancedani ayikwazi kwenziwe umgaqo. Company, bamthwalela phandle nezokukhupha ngezimbiwa, ilibuyisela kwifomu efanelekileyo ukuze ubonelelo ngumthengi, bayilungise yokuhamba yayo.

Ngokuphathelele iindleko yokuvelisa ezi iinkampani zemigodi - nalawo ngokubanzi kwi ngokutsha kwaye sisasazeke, ukuba kuyimfuneko, ngokomgaqo-sikhokelo ye-akhawunti yohlalutyo phantsi amaqela eyahlukileyo noshowo nkampani.

Xa kuthathwa ngokuba izimbiwa inkqubo, imveliso sele sibenokubizwa njengendawo processing. Kule meko intsonkothe ngaphezulu kubume kunye nokuqulethwe imisebenzi inokuba accounting yayo. imveliso semi-ogqityiweyo kulo mzekelo lungaba nqanaba imbopheleleko wokwenziwa imveliso ogqityiweyo.

bokuqonda ezithile ukuze luphawulwa amacandelo athile nokukhululwa kwempahla okanye iinkonzo. Ngoko ke, enye into - izinto processing kunye nezinto olubangela imveliso ogqityiweyo. Kulo mzekelo, olubalelwa lokuvelisa nga kuqhutywa iinkqubo, ngamanye amaxesha - zigaba yemveliso. Enye into, ukuba imveliso yenziwa Nngokobuchwepheshe imveliso ezintsonkothileyo. Kule meko iya kuba nzima ngakumbi, kwaye accounting. Ukuveliswa kwezixhobo, oomatshini, ulawulo ezahlukeneyo kubo ibandakanya machining kunye nendibano amacandelo, izahlulo nanceba, iimpawu zoyilo.

Amashishini ukuba baqhube imisebenzi ngezigaba zabo, olubalelwa ukuqhelana uluhlu enkulu izixhobo ezisetyenziswa kwimveliso. Ukukhetha izixhobo ezithile akhawuntingi ukuze ibe ngumzekelo ulawulo ezichaphazela ezifanelekileyo, imigaqo esisiseko lweshishini human resources.

Okubalulekileyo kukuba, kwezinye amaqela zezakhiwo iyenziwa imisebenzi ethile imveliso, ngubani, xa kunxityelelwana ezinye iingcali - ngaphakathi inkampani okanye ngaphandle kuyo.

Le bokuqonda accounting: lombutho yemveliso

Umbutho kwimveliso isekelwe kwimigaqo ezahlukeneyo. Phakathi iindlela ezininzi ithandwa apha - in-line and non yomsinga. Umbutho yemveliso lohlobo yokuqala kuquka ukuzazi-mveliso imigca yemveliso ezizodwa, ukusetyenziswa oluqhutywa indibano ezilandelelana ngayo imveliso ogqityiweyo.

iindleko Accounting lwemveliso, unyango mzobo flow kulula ngokwesiqhelo kwi aququzelele ngokusekelwe ulawulo olungqongqo yokusebenza ukothula lo yempahla ngoku. Ngenxa yoko, xa izixhobo lemveliso non-umlambo efakwe kwi siseko qela. Iingcali abasebenza nganye iiyunithi ezichaphazelekayo baqhube kwangaphambili imisebenzi inxenye, uze emva koko ezosulela imveliso semifinished okanye inxalenye ethile zendibano ukuya kwelinye isebe le nkampani.

Akhawuntingi ekuvelisweni: bokuposa

Eyona ezincinane ibalulekileyo oluphawula accounting kwimveliso - iintengiselwano isicelo. Cinga iimpawu zazo.

Phakathi akhawunti eziphambili of accounting, leyo isetyenziswa ukuze kwakhiwe ezithunyelwe emsebenzini, - 10. ibonisa ukusebenza kwezoqoqosho kweentlobo ezahlukeneyo zempahla ekrwada. UKganyago ibonisa iindleko kwezibonelelo ezifanelekileyo ngomhla oluthile. Enye lufuna ukuyilwa ingcingo mveliso ngokusebenzisa - 20. Oku kubonisa izivumelwano ephambili kwimveliso. UKganyago ibonisa iindleko zokuvelisa ezinxulumene kudidi gqitywanga - ngathi ngosuku oluthile. Kusenokwenzeka kuqatshelwe ukuba ngenxa yokuba uthe kuboniswe iindleko zoshishino (iindleko zemveliso accounting) yezityalo. Ngokukodwa, ukuba ingalungiswa: iindleko izinto ekrwada, isixa imivuzo yabasebenzi yeevenkile mveliso.

Ukuba kuyimfuneko, lo mali kungavula subaccounts ezahlukahlukeneyo eyilwayo basic accounting. Cinga nje ngomzekelo of accounting kwimveliso nokusetyenziswa intengiselwano, ezo zisetyenziswa akhawunti ekuthethwa ngazo.

Ingcingo ekuveliseni: umzekelo ukusetyenziswa kwabo accounting

Isigaba sokuqala sale uninzi lwemveliso - nokuthengwa asethi ezisisigxina. Ngokuqhelekileyo, akukho kumiswa transactions ezintathu zoshishino ezisisiseko.

Kuqala kwinto zonke, le akhawunti ye-invoyisi kumthengisi le mali eziphambili - ngaphandle VAT. Wabonakalisa ekuthumeleni phezu debit kunye lebhanki letyala 08 60. Bona VAT ibonakaliswa usebenzisa debit lwe akhawunti 19 no 60. Credit mhaka Izixhobo Intlawulo ibonisa ngokuthumela debit kunye akhawunti lwamatyala 68 19.

Ukwamkelwa lotsalo VAT - i-debit 68 Credit 19. Eneneni, oomatshini kunye nezixhobo ibonakalisa ingcingo akhawunti debit 01, Credit 08.

operation elilandelayo lemveliso - ukuthenga izixhobo. Luquka imisebenzi loshishino:

- ukugcina akhawunti mathiriyeli kumboneleli (debit 10 Credit 60);

- obonisa le VAT kwi unikezelo (debit 19 Credit 60);

- zibonakalisa ubunyani invoyisi intlawulo umthengisi (debit 60 Credit 51);

- zibonakalisa lotsalo VAT (debit 68 Credit 19).

Akhawuntingi kwi kwimveliso kwakhona iquka lokuhla ezingahambisekiyo:

- yi-asethi eziphambili (debit 20 Credit 02);

- inkxaso (23 debit, ngetyala 02);

- kuba izinto ukubaleka ezihamba kunye ngokubanzi (ngokulandelelana debit 25, 26, 02 Credit).

Shiya izinto kwimveliso lubonakala ukuthunyelwa: ngokuba imveliso engundoqo - debit 20 Credit 10, abangabancedani - debit 23 Credit 10 Ukongezeleka isiziba abasebenzi kweendawo zemveliso, ngokunjalo iminikelo yentlalo ukuthumela kubonisiwe kwimivuzo:

- ngokuba abasebenzi main Imveliso - 20 debit, lwamatyala 70 (ngokuba iminikelo yentlalo - 69);

- ngokuba iivenkile nabasebenzi abancedisayo - debit 23 Credit 70 (ngokuba iminikelo yentlalo - 69).

impahla egqibile Ukudluliselwa ukuya yokugcina yenziwe iingcingo usebenzisa debit-akhawunti 43, Credit 20. Ukuthengiswa output iboniswe ingxelo kubandakanya imisebenzi zoshishino zilandelayo:

- mpahla (62 debit, Credit 90.1);

- bhala-off iindleko impahla (90.2 debit, Credit 43);

- VAT reflection (90.3 debit, Credit 68);

- ingeniso evela kwintengiso - ngenxa yemali (90.9 debit, Credit 99);

- ibonisa intlawulo umthengi ukuba iimpahla (debit 51 Credit 62).

Kakade ke, oku akuthethi uluhlu alupheli yemicimbi okuluphawu imisebenzi zoshishino kunye nokukhululwa kwempahla, olubalelwa iingxelo iindleko zemveliso. Imisebenzi ingasombululwa zincwadi mveliso kwimizi umzekelo banzi kakhulu ingqalelo yi kuthi. Noko ke, sibonile izivumelwano ingabizwa oluqhelekileyo, zixhaphakile kwinkalo yemveliso.