Achazayo uqaphele: Amacandelo nesiqulatho

imfanelo ebalulekileyo kwiingxelo zemali yinto inqaku explanatory, nto leyo ubunjwe ngeembalo ezahlukeneyo kwaye injongo engundoqo iinkcukacha kunye neenkcukacha ukubhengeza ulwazi echaza umsebenzi lweshishini okanye umbutho. umxholo Kwalo ingxelo olugunyazisiweyo ezilungiselelwe n. 5 PBU 4/99. Ngokuqhelekileyo, okuqulethwe inowuthi ifaka olunye ulwazi olongezelelweyo: iitafile, iigrafu neetshathi ezivumela abachaphazelekayo ngokucokisekileyo ngakumbi nangengqwalasela nokuvavanya umsebenzi kuqoqosho lweshishini okanye umbutho.

Ngokutsho yokusebenza lusekiwe, inqaku ecacisiweyo ungekho ngamashishini amancinane, ezo akanyanzelekanga ukuba yenze uphicotho ngokomthetho kweengxelo zemali.

Yandlalwa inothi enengcaciso ukuya kwiphepha lomncono ngomhla omiselweyo kufuneka siqulathe le ngcaciso ilandelayo, lusasazwe ngamacandelo.

1. Ingcaciso ngokubanzi malunga inkampani uya kuba nengcaciso:

- uhlobo lombutho yequmrhu elisemthethweni, yaye igama layo;

- eziyinyaniso kunye nedilesi yomthetho;

- inani labasebenzi esebenzayo ngomhla wokunika ingxelo kunye avareji yenani ngonyaka;

- igama, isakhiwo kunye nokwakhiwa namabhunga olawulo ezikolo kunye elawulayo;

- ulwazi malunga wabaseki inkampani okanye umbutho;

- imali eyinkunzi share;

- ukufumaneka kweelayisenisi, ixesha kunikezelo;

- isixa iirhafu ezihlawulwa;

- ulwazi malunga umphicothi.

2. iimpawu Jikelele nkqubo accounting. Kweli candelo, memorandam ecacisiweyo ibonisa imigaqo-mali isetyenziswe kule kwishishini ethile, kwakunye neenguqu ezenziwe kuye kunye nezizathu ezi nguqulelo. Ukongeza, iziphumo zibonisa bonke abo eziye ngenxa yeenguqu kwimigaqo-nkqubo kwindlela yogcino.

3. Ingcaciso asethi ngamnye ziyabhalwa kwi-asethi, inventri, mboleko, utyalo shishini ngokusisigxina zemali kunye nempahla negalelo yamanye amazwe.

Ngokukodwa, ezi ze data ulwazi malunga ixabiso lokuqala yeendleko zokusebenza kunye neentlawulo uphelelo ubomi luncedo, iinkampani real estate yelo amalungelo kwepropati, iindlela zovavanyo yokusebenza kunye nempahla kwishishini, ngomhla intshukumo kwezibonelelo eziphathekayo amatyala yenkampani, kwisixa-mboleko kwaye ixesha lokuhlawula, ngeendleko izibambiso kunye asethi kunye nabanye.

4. Uhlalutyo yenzuzo ecacisiweyo note ebonisa ngemisebenzi lweshishini okanye umbutho. Kuba kuhlola ikhutshwa phandle ingakumbi ekubaleni okuza ukuba ziimpawu parameters amatyala, inzuzo, mali, yokuhlawula amatyala. Kulo mzekelo, inqaku enengcaciso kwingxelo yonyaka kufuneka iqulathe iinkcukacha ekufumanekeni kwemali kwi-ofisi bhokisi kwi-akhawunti yenkampani, isixa ilahleko ekungenwe noonobangela zabo, kungekhona ixesha lokuhlawula imali-mboleko, data kwi imali ihlawulwe kunye nezinye izohlwayo, ngokutsha isimo yemali umbutho okanye kwishishini.

5. Ingcaciso lomncono libonisa intengiso inowuthi, ukwakhiwa kweengongoma ezahlukileyo ze iindleko zemveliso kunye noovimba, iimeko kakhulu yemisebenzi yoqoqosho.

6. Inkcazo amanqaku ezithile buhuchetnosti.

7. Uvavanyo umsebenzi loshishino olupheleleyo lweshishini, apho yesayizi yemakethi elikhankanyiweyo, igama lo mbutho, izinga ukuphunyezwa kwe parameters yangaphambili kuphuhliso lwamashishini kunye nokusebenza resource.

8. Idatha kwi utshintsho kwexabiso Ibhalansi yokuvula kunye noonobangela bazo.

9. Iinkcukacha zezi nkampani kunye neenkampani abaxhomekeke kunye nemibutho iinkcukacha iimpawu lwemisebenzi ishishini labo.

10. sokungalindelekanga - kwisimangalo, ebandakanya inkampani, iziqinisekiso kunye namatyala.

11. Ulwazi ngobume ekuqhubeni imisebenzi kwelinye iinjongo, imali imali kuyo, iintlobo kunye nenani kwezivumelwano, ixabiso asethi, isixa ingeniso, iinkcukacha imisebenzi ezimanyeneyo kunye nempahla.

12. Ulwazi nge kwicandelo zinikwe kwimeko xa inkampani okanye umbutho ube amagatya okanye amagatya okanye amaqela benkampani.

13. Ulwazi malunga iziganeko ezenzeka emva komhla lomncono kunye nohlahlelo ngoonobangela kunye neziphumo.

14. I-data kwi zoncedo likarhulumente, xa enikiweyo. Oku kukhankanya injongo yaso, ubume kunye nexabiso, iimeko ulungiselelo kunye nokusetyenziswa kweziphumo.

15. Iimpawu Environmental ebonisa isixa yempembelelo lomsebenzi industrial kokusingqongileyo.

16. Ulwazi enikezwe yi AO, kufuneka ibandakanye ulwazi ngenani zonke iintlobo yezabelo kunye data ngokwexabiso eliyimali.

17. Ingcaciso ukuba ingxelo phantsi RAS 18/02.

18. Ukuze ufumane ulwazi malunga nokusebenza yayekwa.

19. ulwazi Okunye.

Umelo echanekileyo epheleleyo data kwi inowuthi ayikho nje into ebalulekileyo nkqubo accounting, kodwa sisixhobo esiphumelelayo olunzulu uhlalutyo inkampani ukuphuhlisa isicwangciso sophuhliso zayo zexesha elide.