60 akhawunti. "Accounts ehlawulwayo" - 60 amanqaku

Ukuhamba kakhulu esebenzayo yolawulo lokuhamba kwemali kwenzeka xa zokuhlala kunye neenkampani-iikontraka. Izinga ingeniso nee-asethi, izalathisi etyala elo likhoyo, ubukho izohlwayo yimilinganiselo zokuhlola yokuhlawula amatyala yenkampani. Zonke ezi zithuba kuvavanywa amaqabane ezinokuba phambi kokuba bangene kwizivumelwano.

Chart of akhawunti esetyenziselwa accounting

Ukusebenza oluchanekileyo imibutho accounting, iirekhodi ephambili accounting irhafu, wadala itshati enye umgangatho akhawunti. Yonke imicimbi zoshishino kusetyenziswa ibhalwe kwindawo ahambelanayo. Ukwandisa ukusebenza isicelo ukuba yahlulwe ngokwamaqela ukuya kuyo. Forum ukuba basebenzisane kunye nabo lweshishini iqala ngo-6, iintlawulo kubaboneleli - ngama-60, kunye abathengi - 62, njl iqela ezichazwa iqulathe akhawunti eyimpumelelo esebenzayo-zezenzi, abonisa enabela phantsi kwezivumelwano zoqoqosho baphetha ...

Imingeni enjongene nenkqubo ingxelo yobalo kunye bakhi

Uhlalutyo umsebenzi kuqoqosho lweshishini, ukusebenza kunye inzuzo imisebenzi yayo ziphononongwa kwindlela ezininzi. Ezi ziquka Tracking enabela ematyotyombeni kubathengisi. Mali yi-60 inika ulwazi olwenza ukuba enze le misebenzi ilandelayo:

• Ukulawulwa imeko iimali ezityalwa iikontraki nababonelela ngezinto kunye nezinto (ingcaciso efanelekileyo zombini ukuba abanini kunye nokunikezelwa kweengxelo zemali ethembakeleyo).
• Formation of iinkcukacha ezigcinwayo. Ngenxa ingeniso yayo kuphuma tracking isantya. Lusetyenziswa ukuyilwa kweengxelo zolawulo.
• Lawula phezu ukuthobela nezibophelelo zezivumelwano, ixesha, umthamo ehanjiswa uhlawule kubo.
• Kwamaxesha iintlawulo kubaboneleli kwi nokwabiwa kwezibonelelo zemali.
• Ngaphandle ithuba bephula umthetho kunye esweni kweentlawulo emva kwexesha.

Inombolo akhawunti 60

60 ezisetyenziswa kumashishini kwiphepha lomncono, ngaphandle kwesistim semitha isixando ezikhethiweyo, iifom zeziko ngokusemthethweni umsebenzi. Iyilelwe ukuba ukubonakalisa ulwazi ngamnye kubathengisi umsebenzi wethutyana. Isiseko ekuqaleni-akhawunti zezi zilandelayo:

• ukupheliswa isivumelwano sokubonelela ngeempahla kunye nezixhobo, i-asethi ephambili non-current,-asethi ezingaphathekiyo;
• ubonelelo ngeenkonzo yendalo eyahlukileyo (eziluncedo, ukulungiswa kunye nokulondoloza izakhiwo, izakhiwo, oomatshini kunye nezixhobo);
• ukuhanjiswa kwempahla;
• ukubulawa kwezivumelwano imisebenzi njalo njalo. d.

Isicwangciso zifane -akhawunti of accounting ekuthiwa yi-60 "Iintlawulo kubaboneleli umsebenzi wethutyana." iirekhodi ngokubanzi eyenziweyo zigcinwa kuyo yonke imibutho. Kuba abahlaziyi are subaccounts. Kwiphepha lomncono ngama-60 oko kuboniswa ifomu ngokukhula kwaye ibonisa imali osityala bonke abaxhasi kunye wethutyana. accounting kohlaziyo ulwazi oluchanekileyo kwaye injongo kufuneka ziqhutywe kwi otyalayo ngamnye okanye isivumelwano.

Ulawulo loxwebhu 60 akhawunti

isetyenziswe ukuze kwakhiwe intshukumo zokuhlala kunye nabo lweshishini ngu-60. kuso intshukumo kungenxa kokufumana la maxwebhu alandelayo:

1. Invoyisi, waybill la maxwebhu ukuze ukuvela amashishini ityala ngenxa nangezinto zokwakha okanye iinkonzo ezinikezelweyo, okanye intlawulo ukurhoxiswa advance. Invoyisi kunye waybill ibuye ingqiqo ukuze kwakhiwe ncwadi ukuthenga (VAT irisithi).
2. umyalelo Intlawulo okanye imfuneko yokuba istatimenti sebhanki bakhonza ukuba ucime ezi ntlawulo zabakhi kunye nabathengisi.
3. isiliphu Ukurhoxiswa, ukupheliswa buso okanye lilonke amatyala ngemali, ngokusebenzisa imibutho cash Mhlawuli.
4. satifikethi sokugqitywa, nto leyo isayinwe omabini amaqela, ithathwa njengokuba njengesiseko intlawulo yesixa echazwe kwisivumelwano.
5. umyalelo Credit kudluliselwa 60 yibhanki xa kuthe ukubuya kusengaphambili bahlawulwe intlawulo yangaphambili isixa yebango ngeenkozo iinkampani kumthengisi.

Xa ukunikezelwa kwempahla ngaphandle isibakala zokufumana xwebhu nalo ziboniswe kwiirejista. Ngexesha ntetho ka-invoyisi yorhwebo nge-60 kuhlenga ukuba umahluko phakathi kwexabiso elongamayo kwamaxabiso ezinto kunye amaxwebhu angeniswe.

Ukuze akhawunti okunye 60

Ukulingana, isixando 60 ibonisa ubalo iindleko evela Company imali etyalwa iikontraki. Umncono ekuqaleni nasekugqibeleni kwexesha, njengoko umthetho, babhala. kubaboneleli ngabanye Ngu inokuba ukulingana debit kwimeko pre-mali ngokwe sivumelwano. Xa imbalelwano nge-akhawunti 60 debit mboleko ukuze le akhawunti ilandelayo:

• 07, 08 - ukuthenga, yotshintsho, ukuthumela impahla non-current;
• 10, 15 - izinto, iimpahla evela kumboneleli;
• 19 - mali VAT ebhalwe kumaxwebhu wokuthumela;
• 20, 23, 25, 26 - imisebenzi yimibutho ngaphandle, ukunyuka kweendleko kwabangelwa zamabanga, imveliso zasesekondari, jikelele okanye iindleko ezihamba ;
• 41 - ethengwayo;
• 43, 44 - ukwanda kweendleko zorhwebo ngenxa kobonelelo lweenkonzo iikontraki;
• 50, 51, 52, 55 - sokubuyiselwa kwemali okanye non-cash asethi kumboneleli (iimali ndibhatalwe, eyenza inxalenye kwangaphambili ngenxa nakwenzeka kubonelelo impahla okanye iqela ukuthumela iqabane ngokwemiqathango ezisemgangathweni okanye ezinye izizathu, zokusonjululwa isikhalazo umthengi);
• 60 - offset ngaphambili ehlawulelwayo advance mali;
• 66 - icima-mboleko zexesha elifutshane (mboleko) ngenxa kwisabelo kwesivumelwano;
• 76 - ubungakanani kwamabango eyenziwe umthengi;
• 79 - umbutho isambuleli kuhlawulwa bhekisa kwisebe okanye inkampani impahla kunye nezinto;
• izinga lotshintshiselwano (negative) umahluko ngokungqinelana ubalo usebenzisa imali icinywe nezinye iindleko - 91.2.

ukusebenza D kwi akhawunti 60

Le akhawunti debit ibonisa imicimbi enxulumene ngokuqukunjelwa akhawunti zihlawulwa otyalayo ethile. Score 60 ukuthumela kwi debit kwi imbalelwano kunye zinto zilandelayo:

• 10, 15 - imbuyekezo efunyenwe umthengi impahla kunye nezinto;
• 50 - intlawulo ye-invoyisi okanye lokuhlawula ityala nge cash inkampani imali ekhoyo;
• 51 - transfer ikheshi kwi akhawunti yangoku okanye enye;
• 52 - ukubala we abathengisi currency (ngokwemigqaliselo yesivumelwano);
• 55 - Intlawulo-mali itshixiwe phezu ukuhanjiswa (imali ngaphambili zidluliselwe ukusuka yokuhlala okanye ezinye iingxelo zeziko ngenxa ileta ekhethekileyo ngetyala kwi ibhanki komamkeli, imali emiselwe izibophelelo umnqophiso lokusayina omabini amaqela);
• 60 - advance kwimali ehlawulwa ngaphambili;
• 66 - zokucima ityala iikontraki ngeendleko ngokubolekisa ngemali;
• 76 - Ulwabiwo isivumelwano isabelo amatyala bekekhetha qumrhu wesithathu;
• 92 - bhala-off lwe akhawunti ebekwe phantsi kwezi meko zilandelayo: kokuphela kwexesha, nokuphelisa zenkampani otyalwayo, umahluko izinga lotshintshiselwano, isixa nokuvavanywa ngokutsha ityala, izohlwayo ebonelelwe yi ikhontrakthi.