Amaxwebhu ubhale-zibekho-asethi ezisisigxina. Mthetho ukurhoxiswa

Asset accounting lwenziwa ngenxa 01. Oku kusebenza kokwahlulwa kwezi asethi reserve (nanceba) ukusebenza, kwinyathelo ukugqitywa, nokonakala buso, ulondolozo, retrofit, ukuphucula, ngokutsha, njalo njalo.

yokwahlukanisa jikelele

Ngokuhambelana kunye amalungelo akhoyo ukuya izinto OS lungohlulwa lube:

1. Besive kwishishini njengendawo.
2. Ibekwe kulawulo zokusebenza yatshintshelwa ukusetyenziswa ukulwa ulawulo, ezoqoqosho.
3. Zamkelwe ukuqeshiswa, wazikrazula.

accounting

Inkqubo mbutho yayo kwaye zibonisa kwi-akhawunti yentengiselwano zoshishino kwi non-ngeniso kunye nezoshishino (ngaphandle iibhanki kunye namanye amaziko zemali non-bank, eenkampani ngezimali lwabiwo-mali), kwakunye oosomashishini ngamnye kwasekwa imiyalelo ezizodwa. amalungiselelo alo ezivunywe yi-Ofisi yoMphathiswa wezeMali Ndiwise umthetho. Ngokusekelwe kwezi imiyalelo, kunye neminye imigangatho shishino kunye nemithetho mbutho ukuba aphuhlise izenzo zabo esekuhlaleni kuyimfuneko ukuze kuqinisekiswe ulawulo phezu ukusetyenziswa kuthathelwa ingqalelo indlela yokusebenza. Ezi izibambiso ziyavunywa, ngokukodwa:

1. Forms of accounting ephambili. Baya ukubhalwa le bhala-off -asethi ezisisigxina, ingeniso, intshukumo yangaphakathi. Forms imithetho ephambili accounting ukucwangcisa izibambiso turnover, kunye nobuchwepheshe bolwazi processing.
2. Uluhlu kwamagosa kwishishini, nenoxanduva kwintshukumo, nezinokususwa, inzuzo zokusebenza.
3. Umyalelo ulawulo eliphezulu (olwamkelweyo) ukusetyenziswa iindlela ezisisiseko lweshishini lokhuseleko.

Iinjongo accounting

Ukulungisa yisa OS lunikeza:

1. amaxwebhu kakuhle, sibhalele-off-asethi ezisisigxina, ingeniso kunye ukufuduka ngaphakathi.
2. iindleko Formation enxulumene ekwamkelweni koMgaqo-asethi ingqalelo OS.
3. reflection ngexesha ngokupheleleyo uphelelo bezinto.
4. ukuzimisela oluthembekileyo iziphumo yentengiso kunye nezinye iindidi kulahlwe OS.
5. Uhlolo epheleleyo iindleko ezo ezinxulumene nomxholo kunye nokuziphatha yeentlobo ezahlukeneyo izibonelelo ukulungiswa.
6. Ukumiselwa ukuphunyezwa yeendleko yotshintsho, athinjwe buso, ngokutsha, ukugqitywa kunye OS hlomisa.
7. Ulawulo phezu kukhuselwa impahla, ezamkelwa ukuba accounting.
8. Ulwazi kufuneka saziswe kwiingxelo kwi OS.
9. Ukwenza uhlalutyo lwesityalo kunye nezixhobo.

ulwazi oluthile

Njengoko iyunithi ingxelo kwinkqubo yokusebenza yenza uluhlu nto. Kunokuba ahambe zonke iiSIM khadi nezifakelo, okanye kuba phantsi ezakheke eyahlukileyo. Le OS yinto kuba iqela amaxabiso ezizimeleyo, apho thaca enye kwaye zilungiselelwe ekwenzeni imisebenzi ethile. complex Asihlali inokuba ngohlobo isifundo esinye okanye ngaphezulu kunye nezincedisi eziqhelekileyo kunye nezixhobo, ulawulo okanye zifakwe kwi kwisiseko eqhelekileyo. Ngenxa iimpawu zolwakhiwo isiqalelo ngasinye bayakwazi ukwenza imisebenzi kuphela njengeqela, kunokuba wedwa. Ngokomzekelo, xa ixabiso isithuthi kuquka ixabiso ivili spare khubekise ikhamera kunye ngothotho lwezixhobo.

utyalo-capital

Xa ekhona ekwakhiweni amalungu nge ezahlukeneyo ubomi yolawulo luncedo isicelo okanye inkonzo, zibalelwa njengoko uluhlu into eyahlukileyo. Umzekelo, utyalo ezinkulu iziza mhlaba kwimimandla olukhulu uphuculo (yonkcenkceshelo, ukuhamba kwamanzi kunye neminye imisebenzi ukubangwa) kwaye emanzini, izibonelelo izimbiwa kunye nezinye izixhobo zendalo ziya accounted for ngokwahlukeneyo. Izinyawo ukuphucula ubume kwisabelo, ibekwe ubunini lweshishini, nâzo njengenxalenye into apho ke ziye zaphunyezwa. CAPEX rent OS zichazwe njengoko engenayo xa iintlawulo zengqeshiso zezivumelwano ziza kuqwalaselwa yipropati umqeshi. Into, ezizequmrhu yimibutho ezimbini okanye nangaphezulu ngaxeshanye, kubonakala ngokomlinganiselo kwizabelo.

into ebaluleke

Zonke izivumelwano ezinxulumene ukufuduka ngaphakathi, irisithi okanye kulahlwe OS kufuneka zibhalwe ngokukhawuleza kwi manqaku kwengxelo. Xa kanye ubunyani yotyando na isenzo ephambili (ukubhala off-asethi ezisisigxina, irisithi okanye ukuthumela kwi liphepha). Ngokuhambelana kunye nale luya kwenziwa accounting OS.

Iimpawu amaphepha sokuzoba

Ukwenziwa ubhale-zibekho-asethi ezisisigxina oluqhutywa ukungqinelana nemigaqo shishino. Imithetho Yabeka kule miyalelo ikhankanywe apha ngentla. Ummiselo-Ofisi yoMphathiswa wezeziMali naye yamkele uhlobo ohlangeneyo sibhalele-zibekho-asethi ezisisigxina. Ifanele ukuzaliswa imilinganiselo ngokufanelekileyo. Ngokukodwa, isampuli isenzo lokubhala off-asethi ezisisigxina iqulethe amasimi yokungena zonke iinkcukacha eziyimfuneko. Emva ngokuzalisa eli phepha kufuneka zisayinwe ngamagosa aphezulu. Mthetho kurhoxiswe asethi ezisisigxina ingagcinwa nge-elektroniki okanye ephepheni.

inombolo yokusungula

Wabelwe OS into nganye, kungakhathaliseki nokuba ngaba kusetyenziswa (kwinkonzo), igcinwe okanye ithunyelwe myezo. Oku kukuqinisekisa ulawulo phezu ukhuseleko kunye umbutho accounting yepropati. inombolo Inventory sabelwa kwisebe accounting ngexesha zokwamkelwa into ukuya accounting. Ukuba into iye eliqela nobomi ezahlukeneyo kuluncedo kwaye zibhalwe ahlukeneyo, inxalenye nganye iya kunikwa kwi-inventri yakho. inombolo. Into ingaba ziingxaki anazo izinto eziliqela ezimisela ixesha iyonke yokusebenza. Kulo mzekelo, oko unikwe inombolo. Inani eyabelwe igcinelwe yi le into ngexesha yokuhlala yayo yonke kwishishini. inombolo Inventory umhlala OS ayikwazi ukuqhubeka ukuba baphinde bangene iminyaka emihlanu ukususela kunyaka olandelayo ke, xa isenzo eso sivunyiwe yi sokucinywa.

Ukuchithwa kwempahla: inkcazelo emfutshane

Ukulungisa intshukumo asethi wavula ekhethekileyo akhawunti bhala-zibekho-asethi zigxunyekwe alo. 01. Lo mthetho umisela iimeko apho kusenokuba kukho ukuphuma kwinkqubo yokusebenza. Izizathu ekucinyweni kwe-asethi ezisisigxina zezi zilandelayo:

1. Wear.
2. Lomnikelo.
3. Sale.
4. yimali epheleleyo okanye kwinxenye yentlawulo.
5. Ingozi, intlekele yendalo okanye enye imeko engxamisekileyo ebangele ukusebenza olandelayo recovery engenakwenzeka okanye usebenze.

Okukodwa

Isixa ubhale-zibekho-asethi ezisisigxina kuthe intengiso kokuqala kulinganiswa ngokungqinelana isivumelwano, ngokutsho iphepha, oqulunqwe yi-imimiselo zomthetho. Xa umnikelo kwenkqubo yokusebenza phakathi kwamashishini zohlobo olufanayo zobumnini ixabiso lentsalela (replacement kuxabisa ukuphelwa lixabiso ngaphantsi) kunye neendleko zothumelo sisigqibo umnini ezinxulumene iindleko non-zokusebenza. Bhala-off-asethi ezingenakususwa amaziko karhulumente kunye umnikelo ezenziwe kulwabiwo iindleko nokunyuka kwamaxabiso amanqaku kunye nokwahlulwa izinto ezinxulumene. Iindleko kunye inzuzo kwi nokulahlwa zibonakaliswa njengemali non-yokusebenza okanye ukusebenza ngexesha lokunika ingxelo ukuya abelwe. Iindleko kutsalwa ukusuka kwiphepha lomncono.

accounting umhlala-phantsi

Kukho umyalelo oluthile sibhalele-off-asethi ezisisigxina. Ukulahlwa oshishina ngenxa exchange, ukuthengisa, ukwenza le mali ngokomthetho, kwaye kwezinye iimeko ezimiselwe ngumthetho ngokungqinelana nale yesivumelwano. Xa oku itsalelwa Ukutsalwa of a asethi ezisisigxina (Ukunikezelwa). Ukongeza, waybill kuzaliswa (evunywe yi-Ofisi yoMphathiswa wezeMali of sample wayo). Ukutsalwa kwemali evela ukuzaliswa engundoqo TTN-1 kwenziwa kwimeko, ukuba OS isiwe usebenzisa izithuthi. On yokulahlwa kwezixhobo ezingasenakusetyenziswa kwakhona ukuzotywa uxwebhu oluhamba kunye ukuthumela iholide ubutyebi ngohlobo TN-2. Kwakhona yamkele isigqibo kwe-Ofisi yoMphathiswa wezeMali, ngokutsho imigaqo, kunye nesatifikethi kwi yokurhoxiswa, xa uhambisa OS ayikho izithuthi esisetyenziswa (umzekelo, shiya mazenziwe ngeposi).

Umyalelo ubhale-off-asethi ezisisigxina

Sokulahlwa OS eqale ingqalelo yi-iirekhodi ezifanelekileyo. Ngenxa yesi sizathu, kumiselwa ixabiso intsalela izinto. Ngokukodwa, ngamaxwebhu ubhale-off-asethi ezisisigxina ngolu hlobo lulandelayo:

I-debit cq. 01, subsch. "Nokuchithwa OS" kunye credit alo. 01 kwenziwe ukususwa ixabiso sokutshintshwa (original).

I-debit cq. 02 "OC ukwehliswa" kwaye credit alo. 01, subsch. "Ukulahlwa kwenkqubo yokusebenza" ibonisa ubungakanani unciphiso.

ixabiso lentsalela

Kubhaliwe ingqalelo, kuxhomekeke isiseko unobangela-line omonakalo bar imali eseleyo. Ngokukodwa, ezi iingxelo ezilandelayo:

1. Xa debit kunye. 91 - phezu OS, sirhoxisiwe ngenxa engena mali ngokomthetho njengomnikelo, utshintshiselwano, ukuthengisa. Isiphumo yokurhoxiswa ingxelo yezakhiwo zokuhlala kunye nezinye impahla, ukulahlekelwa apho isixa kubhalwe ekupheleni konyaka kwi -akhawunti kwiphepha off-balance ezingaqukwanga kwi iindleko zokusebenza. ixabiso lazo irekhodwa kwi-debit cq. 83 "iimali ezongezelelweyo" kwi imbalelwano kunye cq ngetyala. 01.
2. -Debit cq. 94 - on the OS sirhoxisiwe ngenxa yokunqongophala, leyo ibhaqwe ngethuba-inventri okanye ezinye iindlela.
3. -Debit cq. 92 "imali Non-yokusebenza kunye neendleko" - kunye umnikelo, ngaphandle izinto idluliselwe umbutho yomnini, yena ukuba wasayina umyalelo ukurhoxiswa okanye ngenxa yomzimba yokuchithwa ogunyazisiweyo. Nasengcamangweni enye ibonisa iindleko zokusebenza, umhlala-phantsi ngenxa ukutshona ngozi, ilahleko ngenxa iintlekele zemvelo kunye nezinye ezingxamisekileyo.
4. -Debit cq. 83 "imali olongezelelweyo" - kunye umnikelo lwamaqumrhu yokusebenza yomnini ngokungqinelana nesigqibo umnini okanye iiyunithi bakhe eligunyazisiweyo, ngokunjalo izinto ke impahla karhulumente phakathi umbuso owodwa Enterprise ngesigqibo umnini okanye umzimba ogunyaziswe nguye.
5. -Debit cq. 79 "imisebenzi Intra-ayindawo" - ekudluliseni (separate) amaqela ezizimeleyo lweshishini.

Ukubhalwa le bhala-off-asethi ezisisigxina mazenziwe ngaphandle kokusebenzisa subsch. "Nokuchithwa OS" cq. 01. Kulo mzekelo, ukwehla ukuze ziboniswe ngqo kwi-debit cq. 02 ngo imbalelwano kunye cq ngetyala. 01.

imbalelwano

Iindleko ezayanyaniswa nokulahlwa inkqubo yokusebenza ngenxa yokuba engena mali ngokomthetho njengomnikelo, utshintshiselwano, ukuthengisa, icinywe alo debit. 91, ngenxa ukupheliswa ngexesha iingozi, iintlekele zemvelo, kwiimeko zonxunguphalo, umnikelo - in alo debit. 92 imbalelwano ne-akhawunti:

1. 26 "Iindleko zizonke zoqoqosho", 23 "imveliso Auxiliary" - ukuthutha kunye neendleko nokuveliswa sichitha.
2. 44 "Iindleko busebenzisekayo" - mali yeendleko ezinxulumene nokupakisha, nokuthuthwa athengisa, intlawulo lorhwebo kunye neenkonzo umlamleli, imirhumo, imisebenzi kunye nezinye izinto.
3. 51 "P / s" - ubungakanani kwiintlawulo zemali kunxulumene nokulahlwa.
4. 68 "Intlawulo imirhumo kunye neerhafu" - ngokwexabiso VAT kunye nezinye iintlawulo.

Neenzuzo zolawulo

Bona ithathwa ukusuka cq ngetyala. 91 "ingeniso zokusebenza kunye neendleko" kwi debit kwee-akhawunti, ezifana:

1. 10 "Izinto" - kwamaxabiso amaxabiso izinto ekrwada ngokusetyenziswa ekujongwe, elifunyenwe disassembling izinto ngexesha umhlala-phantsi wabo.
2. 76 "Iintlawulo onetyala," 62 "Ukusebenza kunye abathengi kunye abathengi", 51 "Current Account" - Bala inani kwindlela yokusebenza athengisa izinto amaxabiso busebenzisekayo kuquka VAT.
3. 58 "asethi Cash" - iindleko yokusebenza, ezithi zibhalwe iimali ezisemthethweni neminye imibutho.

Iziphumo ze nezinokususwa iyabonakaliswa accounting debit (ngetyala) cq. 91 "Iindleko zokusebenza kunye kwemali", cq. 92 "Iindleko Non-zokusebenza kunye nengeniso" kwi imbalelwano kunye ngetyala okanye debit cq. 99 "Iilahleko kunye neengeniso" ngelo xesha lokunika ingxelo ukuya abelwe.

engasebenzanga OS

Umyalelo ubhale-off-asethi ezisisigxina, azizange zisetyenziswe inkqubo yokuvelisa yaye phantsi ukusebenza koko injongo eyenzelwe (ngaphandle ukugqithiswa izixhobo, ufakelo kunye nezakhiwo), ixabiso lentsalela ngeyunithi nganye apho kungekho ngaphezulu kwama-10 000 amaxabiso isiseko ukuba kwi amaqumrhu sheet esemthethweni imizimba phantsi ulawulo loluntu kunye neminye imibutho karhulumente, iMimiselo ahambelanayo. Waye wamkelwa isigqibo seBhunga yaBaphathiswa. Bhala-off-asethi ezingenakususwa ihlelwa "ongasetyenziswayo" yenziwe ukususela ngomhla woku-1 kwinyanga ngokungqinelana nesigqibo amaqumrhu asemthethweni kunye nolungelelaniso kunye nabasemagunyeni karhulumente kunye neminye imibutho karhulumente.

oyi

Bharhisa uku- amatye anqabileyo, non-ayoni kunye ayoni, ngenxa umhlalaphantsi ezingahambisekiyo ukubayinxalenye kudidi "ongasetyenziswayo", kufuneka zithunyelwe amaqumrhu asemthethweni kwi kwimveliso ngokungqinelana nemigaqo emiselwe yi-mthetho. Ithumela izinto ekrwada kukho imibutho zinamaphepha zibhuqe (mvume) ukuba enze imisebenzi kwamalungiselelo kwenkunkuma kunye ezilahliweyo zesinyithi non-ayoni kunye ayoni yenziwe.

nakwesinye

Ukuze ubone ukusebenza kunye nokwenzeka nokusebenza ngakumbi izinto ezingahambiyo, kwakunye nobhaliso amaxwebhu afanelekileyo ukubhala ucime ezi izinto kulawulo ukuze lwamashishini i nga kusekwa umsebenzi osisigxina. Kubume bayo kukho amagosa abanobuchule. Phakathi kwabo kuvuliwe kunye lokuqinisekisa oyintloko, kwakunye nabasebenzi abajongene ukugcinwa oomatshini kunye nezixhobo. Ukongeza ikhomishini kunokuquka iinkonzo abameli abagunyazisiweyo kunye nohlolo.

Kwekhono yiKomishoni

Umsebenzi kulo mzimba ziquka:

1. Ukuhlolwa izinto ezibhaliweyo acinyiweyo usebenzisa amaxwebhu ezifanelekileyo zobugcisa, accounting data. Ngethuba le nkqubo, oko icwangcisa nkalongoko OS ngokubhekiselelwe kunye nokusebenza elandelayo.
2. Ukuchonga izizathu kulahlwe OS. Inoku kwabalulwa ngasentla, ukuphazamiseka kwendlela umyalelo nokusebenza kwisifundo (nokusetyenziswa ekujoliswe, phantsi kweemeko nesanelisayo kwizikhankanyo no njalo njalo), i elula eyandisiweyo (non-esisetyenziswe ngeenjongo mveliso).
3. Ukusekwa kwe abo banoxanduva imbonakalo imfuneko yokurhoxisa yokuqala yemfundo yokusebenza izinto, yenze iingcebiso malunga nokusetyenziswa izohlwayo ezifanelekileyo kunokubonelelwa ngumthetho kumacandelo.
4. Efumanise ukusebenza kunokwenzeka lweziqalelo ngamnye, izinto, iindawo, amacandelo into ephumayo, ngovandlakanyo kuthathelwa ingqalelo amaxabiso mhlawumbi ukuyisebenzisa.
5. Ukuphunyezwa kwamanyathelo olawulo ngexesha ekurhoxisweni indlela yokusebenza bhala-anqabileyo njengegolide okanye isilivere, isinyithi ezingezo-ayoni kunye nokuzimisela ubunzima kunye nobungakanani.
6. Esebenzisa up izibambiso efanelekileyo. Kuyinto, ingakumbi, izenzo uvele OS.

Iziphumo lemisebenzi zeKomishoni

Ukuze uhlaziye nokwenzeka yokurhoxiswa umzimba ogunyazisiweyo lolawulo nkampani kufuneka kufumana ileta yesicelo. Kuye kufuneka sikhatshwe uluhlu OS elingasetyenziswanga. IKhomishoni luvavanya ubume izinto kundawo yawo. Iziphumo zibhalwa sigqibo sebhunga ogunyazisiweyo isenzo efanelekileyo f. OS-4, kuba izithuthi - OS-4a okanye f. OC-4B (ngaphandle yothutho) - ukulungiselela amaqela ezinto. Eli phepha lizisa data okuluphawu into. Ngokukodwa, bonisa unyaka zokwakha okanye ukwenziwa, umhla OS kwixesha accounting of zokugunyaziswa, ubomi obuluncedo ukusetyenziswa, ixabiso lokuqala, isixa unciphiso, ukulungiswa. Ngaphezu koko, xa isenzo equlethwe ebangela yokurhoxiswa nakwenzeka ingqiqo kwakhona, inkcazelo noshowo elements, izahlulo, iindawo, amacandelo. Iphepha evunywe yi yintloko lweshishini. izenzo sichitha kunye mvume nokudilizwa OS ukubhala-off abavumelekanga.