Iingxelo zeMali

Ukuqonda ngokucacileyo ukuba yiyiphi ingxelo, kuyimfuneko ukuqhelana nomgaqo-mali we-accounting, eyona nxalenye ephambili yeirekhodi zokuphendula. Ukuguqulelwa kwegama elithi "umgcini-mali" ukusuka kwisiJamani kuthiwa "umnini wencwadi". Okokuthi, incwadi eneenkcukacha zamaphepha azaliswe rhoqo ebonisa isimo samanje senkampani okanye inhlangano ngemali yemali. Inxalenye yesibini yenkcazo yerhafu, esekelwe kwingxelo yemali.

Iingxelo zeMali

Ukubalwa kwengxelo yezemali kukubanzi, ukulandelelana nokuveliswa kolwazi olubhalisiweyo malunga nezemali zentlangano okanye ishishini, ummandla wepropati yayo, ukuziphatha kwemali yeemali kunye neembopheleleko zerhafu, iziphathamandla zentlalo kunye namashishini abucala. Zonke iingxelo zemali zizaliswa ngokuqhubekayo. Ixwebhu ngalinye kufuneka lihambisane namaxwebhu aqinisekisa ukuthengiselana: ukuhlola, ii-oda zokuhlawula, iirisithi, njl njl.

Imbali yokuphendula

Imithombo eyahlukeneyo yembali ibonisa ukuba ukugcinwa kweencwadi kubakho ngaphezu kweminyaka eyi-6 000 eyadlulayo, njengengxelo ebonakalayo yemali. Umgcini-mali, okanye umgcini-mali, kuba amaxesha amandulo ayengumsebenzi ohlonishwa kakhulu. Akumangalisi. Emva koko, ngaphandle kwenkqubo echanekileyo ye-accounting, ukusebenza ngokuphumelelayo kwanoma yiphina inhlangano okanye ishishini kuwo onke amazwe akunakwenzeka nayiphi na ifowuni. Kuphela ngokufanelekileyo ukubeka i-akhawunti yemali inikeza ithuba lokubala ngokufanelekileyo nokuhlawula irhafu.

Kuyo yonke imbali, kuye kwaba nophuhliso oluqhubekayo kunye nophuhliso lwemigaqo kunye nemithetho yokubambisa imali. Zininzi izinto ezithe zafunyanwa, iintlobo ezahlukeneyo zokubalwa kwemali zazisetyenziselwa ezoqoqosho kunye nezolimo. Ngethuba lokuqala kwee-manufactories, ukubalwa kwemali kwakuyiyona nto iqhubekileyo. Njengengcali yesayensi, iirekhodi zezemali zengxelo ziphela kuphela iminyaka eyikhulu edluleyo.

Imisebenzi yokubalwa kwemali

Kulawulo oluchanekileyo lokuhamba kwemali, kuyimfuneko:

• Ukuqokelela kunye nokucwangcisa idatha ethembekileyo kuphela, ebhaliweyo, ngemisebenzi yezemali yombutho okanye ishishini. Ukubonelela ngobunkokheli kunye nabasunguli; Kwaye kwakhona, ngesicelo seCandelo, ababolekisi, amaqabane, abatyala-mali; Ngendlela yeengxelo kubalo-manani, abaphathi beerhafu, njl.;
• Qinisekisa ukulawulwa kolwazi oluphezulu lwezezimali ngokuthotyelwa komthetho waseRussia ekuphunyezweni kweentlobo ezahlukeneyo zezoshishino;
• Ukulawula ukufumaneka, ukuhlaziywa nokunyuka kwepropati ephantsi kwenkampani, kunye nokusetyenziswa kwezinto eziphathekayo, iimali, izibonelelo zabasebenzi, ngokuhambelana nemimiselo evunywe ngumthetho waseRashiya;
• Ukuchonga ubuninzi bezinto ezifihliweyo zezoqoqosho kunye nezoqoqosho, kunye nokuxela ukuthengiswa kwemali ukwenzela ukukhusela iimpazamo kunye nemiphumo emibi kwimisebenzi yeshishini.

Iimali zokunika ingxelo

Ukubalwa kwemali ngoku kufuneka kwenziwe ngokunyanzeliswa yizo zonke iinkampani kunye nemibutho ekhoyo kwintsimi yaseRashiya, ngokunamathela kwifom elawulwa ngokuthe ngqo kwaye ngokuhambelana nemimiselo yomthetho waseRussia. Ukubalwa kwemali okumiselweyo kufikelela nakwiiofisi ezimele kumazwe kunye namasebe ukususela ngexesha lobhaliso lwemibutho yamazwe angaphandle njengequmrhu elisemthethweni lonke ixesha ngelixa imisebenzi yabo iqhubeka, ngaphambi kokulungiswa kwakhona okanye ukuhlanjululwa.

Uhlolo lwezimali kunye nophicotho-zincwadi

Ukubalwa kwemali kunye nokuphicothwa kwemali kukulamano olusondeleyo. Ukuphicothwa kwamagunya okulawula kwenziwa ngenjongo yokuqinisekisa ukuchaneka kwenkcazo ehambelweyo yokuhamba kwemali yoshishino ngexesha lokunika ingxelo ethile . Kwakhona, ukuthotyelwa kwefomu ye-accounting kunye nemimiselo yangoku yaseRussia ihlolwe.