Yenza sheet balance: umzekelo. sheet balance lula

Ukungqinelana nomthetho lwamashishini ezininzi Russian bathembisa ukwenza iingxelo accounting. Oku kunokuquka ngokuzalisa kwinani lwamaxwebhu ezikumgangatho ofanayo. Phakathi kwabo - ukulingana ifomu sheet 1, evunywe yi-Ofisi yoMphathiswa wezeMali. Zeziphi ezi nkcukacha kule xwebhu? Indlela ukuba uligcwalise ngokuchanekileyo?

balance sheet: iziseko

balance sheet - ndoqo uhlobo olufanelekileyo lweengxelo leenkampani Russian kumagunya karhulumente. Idatha evela fomu leyo zizaliswe, kunganika uvavanyo elungeleleneyo kakhulu kwaye injongo malunga nemeko kwishishini, ngokunjalo kusebenza njengesibonelelo ulwazi ngokubhekiselele kwisicwangciso sophuhliso yenkampani. Imilo ye-balance sheet (Form) evunywe yi-Ofisi yoMphathiswa wezeMali of the Russian Federation kumyalelo № 66n, kukhutshwa ngoJulayi 2, 2010.

Ubume kwiphepha lomncono

Ukungqinelana uhlobo saphawula loxwebhu phantsi iingxelo ingqalelo le nkqubo ibandakanya iinxalenye ezimbini, ezizezi asethi namatyala. Yintoni Okukodwa wabo? Asethi - icandelo le lomncono, leyo, ingakumbi, kubandakanya lucalulo ulwazi ezo ezibonisa intsebenzo langoku non-current. Kuthekani amatyala? Eli candelo lomncono luquka ulwazi ezinkulu inkampani kunye noovimba bayo, ixesha elide kunye namatyala zexesha elifutshane.

Indlela ukugcwalisa esikalini echanekileyo?

Kusenokwenzeka ukuba kuqatshelwe ukuba njengenqobo engundoqo lokuchaneka olu hlobo iingxelo - ukulingana asethi namatyala. Okunye okufunekayo ukuze zifikelelwe kwiphepha lomncono:

- akunakwenzeka ukwenza ukulinganisa phakathi izikhombisi kwemiqolo-asethi namatyala;

- data ebonisa isixa ekuqaleni konyaka kufuneka ungqamane abo baye abhalwe ekupheleni ezidlulileyo;

- ulwazi ingxelo ngayo uxwebhu ekuthethwa, kufuneka aqinisekiswe.

Yintoni enye qaphela iimpawu eziphawula fomu, nto leyo izaliswe balance sheet? Form 1 (oku kubizwa ngokuba njengoxwebhu) ibandakanya amacandelo ayalelayo kwimigca, nganye eneyazo ikhowudi eyahlukileyo. uhlobo ezaliswe lomncono ngokufuthi amawaka engange, kwaye amanani wokugqibela ke ayivulwanga. Kwezinye iimeko - umzekelo, ukuba uxwebhu ulahlekelwa inkampani enkulu kunye ingadumeli eliphezulu - iziphumo zemisebenzi ziboniswe izigidi engange.

Okukodwa lemiqolo yokuzalisa asset

Indlela ukudala balance sheet? Umzekelo ngokugcwalisa algorithm yempahla yayo ukuze ibukeke.

I umtya 1110 kukulinganisa ulwazi malunga asethi ezingaphathekiyo kule nkampani. Baya inokuchazwa yentsalela akhawunti debit 04 ukusuka apho zitsalwa izikhombisi kwi-akhawunti yetyala 05.

I umtya 1120 ijonge ukubandakanya iinkcukacha eziphathelele kwiziphumo zophando kunye nophuhliso. Ukuze kubalwe le parameter, kufuneka amisele eseleyo kwi-akhawunti debit 04 le-sub-accounts, nebizwa ngokuba "neendleko Uphando kunye nophuhliso".

Umqolo 1130 luquka ulwazi malunga izinto ebe zizezakho kudidi wophendlo engaphathekiyo. Baya singachazwa ngokusekelwe eseleyo kwi-akhawunti debit 08 subaccounts kule ndawo, ebizwa "ukufuna asethi ezingaphathekiyo", kuncitshiswa yi umlinganiselo kwi-akhawunti ekufakwa kuyo imali 05 - ". Ukwehliswa kunye luphazamiseko lwee-asethi" kwiindawo ze sub-akhawunti

Ngokuhambelana 1140 ayinakutshintshwa asethi ezivela kudidi wophendlo eziphathekayo. Ukuze ufumane amanani afanelekileyo kufuneka sisuswe yentsalela akhawunti debit 08 subaccounts kule ndawo, ebizwa "asethi Amanqaku yokukhangela" salathisi kwi-akhawunti yetyala 02 (subaccount, ekuthiwa "Uncipho kunye sokunciphisa").

Ngokuvisisana-1150, kunye nolwazi ebonisa asethi ezisisigxina. Baya lula ichazwa umahluko phakathi imali eseleyo kwi-akhawunti debit 01 nee-akhawunti 02-mboleko leyo.

Ngowe-1160 ulwazi fixed line ebonisa utyalo inzuzo. Ukuze ukuchaza kubo, kufuneka sisuswe yentsalela akhawunti debit 01 Inani elifanayo-akhawunti yetyala 02, kodwa eli xesha - ". Uncipho-mali yengeniso-ngokuzala" a sub-akhawunti

Umtya 1170 iqulethe ulwazi utyalo-mali kule nkampani. Chonga izalathisi esifanelekileyo ngake xaka ngakumbi. Okokuqala kufuneka ukongeza ukulingana ezimbini - kwi-akhawunti debit 58 no 55 (sub-akhawunti "Akhawunti Idiposithi"). Ukususela imali onesiphumo, uthabathe ibhalansi kwi-akhawunti 59, apho kufuneka zongezwe nezalathiso kwi-akhawunti debit 73 (sub-akhawunti "Ukubala kunye nabasebenzi").

Umgca 1180 iinkcukacha asethi werhafu kuhlehliselwe. Kulula kakhulu ukuba ukuchonga - intsalela phantsi debit akhawunti 09.

Umgca 1190 kwabonisa ezinye izinto non-current. Oku kufuneka ufake iinombolo ukuba zibhekisela udidi efanelekileyo, kodwa zange kucacisiwe kuxwebhu.

Umgca 1100 kuyimfuneko ukuba bashwankathele ukusebenza imigca 1110 ngo 1190. Oku kuya kuthatha kwimpahla amanani kwiCandelo 1 xwebhu.

Ngowe-1210 babelawula fixed umgca. Bangakwazi kumiselwa ngokusekelwe kulwazi ebonisa intsalela akhawunti debit ezifana, umz, 10, 11, 41, no-43.

Umtya 1220 ibandakanya data ebonisa iVAT iimpahla ezithengiweyo. Amanani ehambisana lula ukubona ngokusekelwe izalathi si zokunikwa imali eseleyo kwi-akhawunti debit 19.

Xa umgca olusisigxina 1230 akhawunti ezifunyenweyo. Babalwa umahluko phakathi balances kwicala debit le-akhawunti, ezifana 60 no-76 nee-akhawunti-mboleko ezichaphazelekayo 63.

Umgca 1240 ibonisa idatha enxulumene kutyalo-mali. kunokuba Ifomula ukucaza amanani ngokulandelelana esintsonkothileyo. Okokuqala kuyimfuneko ukuba walala phantsi ukulingana yokusebenza kwi-akhawunti debit 55 no-58, emva koko uthabathe kubo amanani ifunyenwe xa ngokudibanisa imali ye-akhawunti mboleko kwaye i-akhawunti debit 59 73. Kubalulekile ukuthatha ingqalelo izalathisi kuphela lutyalo-mali lwexeshana kunye mboleko.

Umgca 1250 baloba idatha kwi-cash and cash equivalents. Ke ingafunyanwa ngokusekelwe na ndinesikali akhawunti debit, ezifana, ngokomzekelo, 50, 51, 52, no 57.

In the line obhalwe 1,260 Ezinye ii-asethi non-zangoku - abo azizange zifakwe kwicandelo.

Ngokuvisisana 1200, oko kunika inani ingafumaneka ngokudibanisa kunye amanani imigca ukususela 1210 ukuya 1260.

Emva koko, ngokuhambisana 1600 kuyimfuneko ukuba azihlanganisele imigca ukusuka 1100 ukuya 1200, apho isalathisi balance ifunyenwe.

Ngoku makhe sihlolisise ukugcwalisa indlela liability kwiphepha lomncono.

Okukodwa fill liability

Ngowe-1310 Iimpawu fixed umgca ebonisa isabelo (okanye isabelo - kwi kwifom efanelekileyo bombutho osemthethweni yoshishino) eyinkunzi. Kulula ukuba ukujonga ngokwesiseko eseleyo kwi-akhawunti yetyala 80.

I umtya iqulethe ezi dijithi 1320, ezibonisa izabelo zenkampani, obo bathengwa abanini zabo. Kulula ukufumana ngokusekelwe izalathi si zokunikwa imali eseleyo kwi-akhawunti debit 81.

Ngokuhambelana 1340 ibandakanya manani ezibonisa nokuvavanywa ngokutsha asethi non-zangoku. Bangakwazi ukubona ngokwesiseko eseleyo kwi-akhawunti yetyala 83 (sub-accounts, leyo ibizwa ngokuba "ngokutsha kwepropati").

Ngowe-1350 data fixed umgca enxulumene kwikomkhulu eyongezelelweyo ngaphandle wohlelo ngokutsha. Ukuze ukuchaza kubo, kufuneka sisuswe imali eseleyo kwi-akhawunti ngetyala 83 ehambelana kwimali OS kunye NMA.

Umtya 1360 iirekhodi amanani for capital reserve. Ukuze kubonakale kubo, kuyimfuneko ukuba abeke phantsi imali eseleyo kwi-credit amanqaku 82 no 84. Kwimeko yokuqala akukho mfuneko yokuba athathe ingqalelo special funds, kwesesibini - kuyimfuneko.

Umgca 1370 ibonakaliswa igcinwe imivuzo (okanye ilahleko). Ukubala amanani angqinelanayo kuxhomekeke ingeniso okanye ilahleko liyakhohlisa accountant. Kwimeko yokuqala, amanani zisekelwe phezu imali eseleyo kwi-akhawunti yetyala 84, kwi yesibini - ngokusekelwe kwi debit.

Xa umgca baloba ezingama-1300, nto leyo ebonakalisa intsebenzo yecandelo 3. Ukwenzela ukubala oko, kuyimfuneko ukususela amanani kumgca 1310 kukuba ukutsala isixa izikhombisi kwi iingongoma 1320, 1340, 1350, 1360 no 1370.

Okulandelayo - turn to mali waboleka, ezithi zibhalwe kumgca 1410. ixabiso yabo lula ukufumanisa ngokwesiseko izalathi si zokunikwa eseleyo mboleko akhawunti 67 (data kubonisa imali ixesha elide).

namatyala zerhafu kuhlehliselwe ibhalwe kumnombo ka 1420. Zilula ukuchonga ngokwesiseko izalathi si zokunikwa eseleyo mboleko akhawunti 77.

Imimiselo zinakanwa kumnombo ka-1430 zikwazi ukuthathwa ukusuka intsalela mboleko akhawunti 96.

Umgca 1450 inika inkcazelo malunga namanye amatyala - abo azizange kubonisiwe kuxwebhu.

Umgca 1400 fixed umdibaniso umqolo nge kumqolo ukusuka 1410 ukuya 1450.

Umtya 1510 ibandakanya amanani yokuboleka - kodwa eli xesha, elifutshane. Ke ingafunyanwa ngokusekelwe kwemali mboleko akhawunti 66 no-67.

Akhawunti eqinile efunyenweyo zimiliselwe ilothe 1520. Kunokwenzeka ukuba ukubala parameters balance esongiweyo akhawunti mboleko eziliqela, ezizezi, 60, 62, 68, 69, 70, 71, 73, 75, no-76.

Umgca-1530 zibhalwe ingeniso kuhlehliselwe. Bangakwazi kumiselwa ngokudibanisa elinkeza ibhalansi akhawunti 98 no-86.

Umgca 1540 babhala amanani ngenxa kuqikelelwa namatyala nkampani. Zingakotshwa ichazwe kwisiseko data ezibonisa balances yokusebenza kwi-akhawunti yetyala 96.

In line 1550 ibonisa ezinye namatyala azichazwanga kwibhili kuxwebhu.

Xa zonke ii-akhawunti zonke lomncono efunekayo ukugcwalisa lo icandelo zezenzi, ingqalelo - kusenokwenzeka ukuba ukubala kuluhlu iziphumo ngokudibanisa imiqolo ngokwezalathi ukususela 1510 ukuya 1550.

Emva kokuba yonke imisebenzi ingasentla ishwankathelwe kule migca 1300, 1400 no 1500, nto leyo esikalini abaliweyo. Inani ehambelana kufuneka kubonisiwe kumgca 1700.

Ifom lula intsalela

Ngoku siyazi phi na ulwazi oluyimfuneko ukuphendula umbuzo indlela yokwenza kwiphepha lomncono. Umzekelo ngokugcwalisa algorithm ehambelana uxwebhu mzekelo umgangatho, siye safunda. Noko ke, lo mthetho RF inika wesakhiwo lula umzobo umthombo ingqalelo. ingakhangeleka njani kulo mzekelo, kwiphepha lomncono nje? uhlobo lula uhlobo njengoko kubonelelwe yi-Order of the Ministry of Finance № 66n, elileli, kwiSihlomelo № 5.

Yintoni imisebenzi algorithm kunye uxwebhu ahambelanayo? Njani ihluke ukuba leyo yazaliswa lomncono eqhelekileyo (Form 1)?

imigangatho ubunye

Xa inani lweziqalelo noshowo zombini imvelaphi twatse. Oku kusebenza, umzekelo, icandelo lobeka iinkcukacha intlangano, ingxelo - igama lenkampani, uhlobo lomsebenzi, uhlobo ngokusemthethweni. Ngasentla, malunga indlela yokwenza imali eseleyo sheet (umzekelo algorithm yokuzalisa imigca), siye zazihlela izalathi si zokunikwa into ekufuneka ziboniswe asethi namatyala. Into efanayo kufuneka siyenze xa usebenza luhlobo lula sixhobo. Noko ke, kule meko manani asezantsi kakhulu - 5 kuphela zeempahla nezinto ezingamatyala 6. Ukongeza, ekwimo lula, akukho izahlulelo.

Ifom lula esikalini asethi ngakumbi ukuzalisa

Ngoku bafunde indlela apho, xa kusenziwa, kwiphepha lomncono nga singazaliswa ifomu lula. Sample ukulungiselela algorithm ehambelanayo uxwebhu ingakhangeleka njani.

Njengoko esikalini umgangatho, siza kusebenza kunye amanani asethi.

Isalathisi yokuqala iya kuba sisigxina kumgca 1150. Kubalulekile, njengokuba sisazi, imele asethi ezingezo-zangoku ezinxulumene kudidi izinto. ukuze Apho amanani - siyazi. Unako kwakhona uqaphele ukuba le bamacandelo zibhalwe ulwazi malunga intsalela ye- asethi ezisisigxina amanani utyalo engagqitywanga kuzo.

Umgca olandelayo ibonisa-asethi ezingaphathekiyo. Kusenokwenzeka ukuba kuqatshelwe ukuba ulwazi kuso uyakwazi ukubonakalisa ulwazi alufumene amanqaku eziliqela lomncono umgangatho - ezizezi, 1110, 1120, 1130, 1140, 1160, 1180 no 1190.

Le migca ilandelayo esikalini lula - inventri, kwakunye nemali kunye nezinto ezilingana nemali eziinkozo, elungelelene phantse ngokupheleleyo kweSebe izinto 1210 no 1250 ngohlobo esikalini oluqhelekileyo.

asethi ezibhalwe kumqolo olandelayo - mali kunye nezinye. Xa ikhowudi yayo ka 1220 (ukutsho oko, ebonisa VAT), ingasetyenziswa 1230 (akhawunti ezifunyanwayo), 1240 (attachments), okanye 1260 - ezinye izinto.

Ugqibezela umgca Asset 1600 - oko kukuthi, iphepha lomncono, esishwankathela izikhombisi efanelekileyo.

ukulingana lula: i bokuqonda amatyala ligcwale

Okulandelayo, ukuzoba phezulu ubutyala, nayo leyo iqulathe balance sheet lula. Isampulu indlela yakhe yokuzaliswa ukufana.

Ehambelana eyimpumelelo uhlobo balance iqulathe yamanani ezintandathu. I idatha yokuqala elihambisana kwicandelo 3 ngendlela eqhelekileyo kweli xwebhu.

Le migca 2 zilandelayo eziqulathe ulwazi ebonisa iinkcukacha noxanduva ixesha elide yenkampani. Kumhlathi 1410 yemalimboleko ezisisigxina, lokuvuthwa - unyaka-1 okanye ngaphezulu. On line 1410 - olunye uhlobo mboleko, nayo leyo kufuneka uhlawule ngaphezulu kweenyanga ezili-12.

Umtya 1510 ithumba data kwi mboleko zexesha elifutshane, kumhlathi 1520 - kufuneka amanani akhawunti ukuhlawulwa. kwamanye amatyala izikhombisi kufuneka sibonakalise kumgca-1150.

Kumhlathi 1700 ishwankathela intsebenzo zamatyala.

Ngoku siye uphando zombini iisekethe eziya kubavumela ukuba uphendule umbuzo indlela yokwenza balance sheet. Umzekelo ngokugcwalisa algorithm esihambelanayo uxwebhu ngendlela eqhelekileyo, siye saxubusha, oko elula neqondakalayo. Umzobo lula lomncono - njengoko sakhiwe ngokwaneleyo encedisayo.

apps

Kwezinye iimeko, kunokuba Ingabizwa omnye okanye esinye isicelo ukuya kwiphepha lomncono. Umthetho we-Russian Federation kukho iintlobo ezininzi njengoxwebhu. Bonke bephela zinikiwe ngohlobo fom:

- Chaza utshintsho inempumelelo;

- intshukumo mali zengxelo;

- ingxelo ukusetyenziswa kakuhle kwemali.

Isicelo ethile lomncono lungasetyenziswa, ngokusekelwe kwi-nkcukacha lweshishini, leyo ulungiselela iingxelo uhlobo olufanelekileyo. Ukubandakanyeka kunokwenzeka kwenani kwamaxwebhu ezongezelelweyo sobhaliso umthombo ahambelanayo. Phakathi kwabo - enengcaciso ukuya kwiphepha lomncono. Kuyo, ingakumbi, ukuba decoded parameters imali, nto leyo ukwandisa kakhulu ukunyaniseka ekuhloleni amaxwebhu.

Kubaluleke kakhulu ukuba uxwebhu ngokuchanekileyo nokuzaliswa, ngawo. Uvavanyo lombutho lomncono na kwenziwa kuphela kurhulumente, kodwa kwamaqabane bumabumela esichaphazelekayo - amatyala kunye nabatyali zimali. Kubalulekile ukuba xa ukulahlwa kwabo manani ebonisa imeko yokwenene yemicimbi kule nkampani.