Chart of akhawunti - it ... Imiyalelo kwi ekusetyenzisweni Plan of Accounts

Chart of akhawunti - yinto yinxalenye engundoqo yomsebenzi ezimali, kokubini kunye namava abaqala ngokufanayo. Enyanisweni, onke akhawunti osetyenziswayo ukubonisa imisebenzi ephambili yombutho, ahlelwa aba kuxwebhu eqhelekileyo. Yayibizwa ngokuba itshathi ye-akhawunti. Olu hlobo itafile, esiqulathe yonke neenyumerali umsebenzi eziyimfuneko ezisetyenziswa kweentambo. Kwakhona kubalulekile ukukhumbula ukuba inkampani ukudala zokusebenza akhawunti icebo. Nakuba kunjalo, kufuneka balandele imiyalelo yokusebenzisa eli xwebhu. Ivumela zimali ukufumana iimpendulo kwimibuzo emininzi enxulumene le akhawunti.

Yintoni a awula?

Kuyinto ezisitheleyo kwiirekhodi zemali zayo nayiphi na umbutho,-ebizwa ngokuba kweentambo. Banceda ibonise ukufika, kunye nakukuhla eziqalelo ezahlukahlukeneyo. Ukubiyelwa okuzibandakanya akhawunti. Enyanisweni, bakha isiseko imisebenzi.

Enyanisweni, itshati ye-akhawunti - itafile iqulathe uluhlu lwazo zonke ii-akhawunti ugcino kusetyenziswa. Esi sikimu enceda irekhodi echanekileyo ukugcina imisebenzi yezoqoqosho zemali nawuphi na umbutho. Kufuneka kuqatshelwe ukuba naliphi na iirekhodi ezinjalo. Nkqu "Accounting for Dummies" ezidluliswa sazane ngokuyintloko kunye Chart of Accounts, ngokunjalo awo.

ulawulo lomthetho

Chart of akhawunti - ayikho nje iphepha abanye accountants usebenzise. Uye zazingekaguquki zonke iintlobo zemibutho. Ngoko ke, lo kunikezelo itshati yangoku akhawunti ebigciniwe nguMthetho Federal ngo-2000 yaye kamva yahlaziywa ngo-2010, okt iminyaka elishumi kamva. Oko kukuthi, imigaqo data imisela ukuba zeziphi akhawunti zisetyenziswa yaye ngayiphi injongo ngoku.

Ukuba umbutho we-akhawunti ezongezelelweyo ofuna ukuyisebenzisa, unako ukunceda apha, "Imiyalelo zokusetyenziswa itshathi ye-akhawunti." Kuyo uyakwazi ukufumana isakhiwo kwityala elithile. Mhlawumbi, sinako ukubonisa intshukumo. Ukuba olu khetho alafunyanwa isela, ngoko ke uvumelekile ukuba asebenzise i-akhawunti ukuba ungekachatshazelwa ikakhulu itshathi ye-akhawunti. Noko ke, le ezintsha kufuneka ilungiswe kumgaqo-nkqubo yobalo lwequmrhu.

Isicwangciso ukusebenza lokuququzelela akhawunti

Njengoko kukhankanyiwe ngasentla, inkampani nga ukuhlela itshati yaso akhawunti. Ngoko kuyimfuneko ukuba bathobele imithetho ethile. Ngoko ke, ezisekelwe imiyalelo Chart of Accounts, inkampani ungakhetha akhawunti eziyimfuneko imisebenzi ethile.

Hi ndlela leyi, ngokubonisana mbutho Finance Ungasebenzisa inkqubo eyongezelelweyo akhawunti. Oku kunokwenzeka kwiimeko apho kuyimfuneko khona nkcukacha zombutho. Ukulungele ukucwangcisa akhawunti yakho umbutho abelwa nkqubo accounting. Irubrikhi sisixhobo lokuqhuba imisebenzi ezikumgangatho ophezulu yombutho, kwaye lula imisebenzi zoshishino.

Scheme akhawunti workplan

Iinzuzo ezikhoyo, ezifana "Accounting for Dummies", abazinikwanga kuphela isiqulatho uqikelelo yesicwangciso umsebenzi kwinkampani kwiinkalo ezahlukeneyo, kodwa kananjalo isiseko theoretical component.

Umzekelo, isicwangciso ukusebenza isakhiwo branched. Kwindawo yokuqala kukho iingxelo zokwenziwa. Ukuba bathathe ingqalelo ikomkhulu, nentshukumo yayo, amanye amatyala impahla, ngokunjalo neenkqubo zoshishino.

Kwi akhawunti okuhlalutya uyakwazi ukubonakalisa izenzo ezithile. Ukubakho akhawunti ziya kwenza imisebenzi yokuqinisekisa. Nangona kunjalo, ubukho olu hlobo lokuhambisa ungayikhetha.

Kukho sub-accounts, ezinceda imisebenzi cokisa. Ngoko ke, amashishini enxulumene imveliso, i-sub-akhawunti ngamnye ngohlobo imveliso okanye iimveliso zingahlukaniswa. Plan kunye nokuchazwa akhawunti kunceda zimali ukuba bangenise isicwangciso somsebenzi esibonisa "ngokwabo."

Ukubunjwa Chart of Accounts

Okwangoku, itshati ye-akhawunti iqulathe amacandelo asibhozo. echazwe nje akhawunti mathandathu. An into umdla kukuba kwiikota yangoku amanani ukusuka kwelinye ukuya kumashumi alithoba anethoba. Oku kuthetha ukuba inani lamasuntswana ukhululekile kwityala elithile. Oku kwenzeka nje, ukuba lo mbutho ivumela Okukodwa ukuvumela ukusetyenziswa akhawunti ezongezelelweyo zokwenziwa, oko kukuthi, inkampani angasebenzisa ukufumaneka. Isicwangciso Accounting akhawunti sokuncedisa une akhawunti off-balance sheet, ziboniswe, umzekelo, ipropati ayiqeshileyo, okanye zizinto eziphathekayo, ezithe zamkelwa ngumbutho ukwenzela ukuba igcinwe ngokunqatyisiweyo.

Chart Iyonke of Accounts amacandelo ezinkulu ezisibhozo, leyo eyabiwa zonke ii-akhawunti ngaphandle off-eseleyo. Kwakhona, kukho iimpawu ezibonisa ukuba yeyiphi sub-akhawunti nganye akhawunti eyenziweyo vuleka phantsi naliphi na inani.

Ngokufutshane malunga akhawunti Iphepha off-balance

Off-imali eseleyo kwi-akhawunti sheet ebizwa abo ke andingowawo nayiphi na Chart of Accounts macandelo. Baya ucacise ukusebenza ezinxulumene iindlela ndingenguye intlangano, kodwa, umzekelo, ngaba kuyo yokugcina okwethutyana.

Off-balance akhawunti aye nezaziwa abangabancedani. Kuyaphawuleka ukuba imisebenzi phezu kwabo ngenxa aziboniswanga phaya kwiphepha lomncono, ukuba nayo nangayiphi na indlela kuchaphazela yokusebenza kwemali yombutho. Xa itshati ye-akhawunti ukuba zinikezelwe ngohlobo amanani ama ezintathu-eqala ngeqanda. Yiloo nto ke ingxelo yokuqala isicwangciso enjalo inombolo 001, njalo-njalo. Uliqukumbela eli candelo yi uhlobo kunye nenombolo 007.

Zeziphi izihloko ziqukiwe kwitshati le akhawunti?

Njengoko sele kukhankanyiwe, itshati ye-akhawunti iqulathe amacandelo abasibhozo akhawunti yakho. Ba structured, elikuvumela ukuba ufumane ulwazi oluyimfuneko.

• asethi Non-zangoku yenkampani. Oku kuquka ii-asethi ezisisigxina kwi balance lombutho, lokuyimfihlo zabo, ngokunjalo-asethi ezingaphathekiyo;
• Uluhlu. Kweli candelo uya kufumana ingxelo akhawunti ezithambileyo bokuhlalutya intshukumo izinto accounting, okanye oovimba inkampani, ezifana ekufunyanweni naziphi na izinto eziphathekayo;
• Iindleko zemveliso. Njengoko kucacile kwisihloko, apha ziquka akhawunti ezihlobene ngqo oluneentlobo ezahlukeneyo kwimveliso.
• iimveliso Iphele. Ngako oko, le akhawunti ibekwe kweli candelo, kunokwenzeka ukuba imveliso ogqityiweyo ingqalelo, ukubala ixabiso layo.
• Cash. Okuqukiweyo iingxelo ezifana "Imali", "akhawunti sentlawulo", "ethunyelwe".
• Kubala. Eli qela ngokubanzi iquka amatyala uyilo ezininzi ukusuka nokuhlawulwa kwamatyala ukuya abatyalwayo kunye neentlawulo nesiphelo okanye abaqeshwa inkampani payroll.
• Capital. Eli candelo inceda ukuzimisa kakuhle akhawunti ezinxulumene eligunyazisiweyo, backup okanye umbutho ezongezelelweyo eyinkunzi.
• akhawunti zemali. Kungoku nje, eli candelo lokugqibela iquka akhawunti ezinceda zityhila ngenxa yentengiso, kwakunye neziphumo zezimali zenkampani ekupheleni konyaka.

akhawunti Synthetic nabaqiqayo; yintoni umahluko?

Njengoko usazi, ukuze sikwazi ukubona amaqela amathathu akhawunti, ezizezi, ezithambileyo subaccounts kwanabacazululi. Onke amaqela amathathu ezinxibelelene, kodwa kukho kungenzeka ukuba basenokungasiqondi, ingakumbi wabaqalayo zimali.

Ngenxa yoko, i-akhawunti zokwenziwa nje ibekwe kwitshati ye-akhawunti. Oko kukuthi, nge-10 "Izixhobo" obizwa ngokuba yi kwicandelo "neendleko zemveliso". Oku kuquka zonke izixhobo anokufumaneka kumsebenzi industrial, ngaphandle kwazo.

Ngenxa yoko, i-akhawunti subaccounts. It is a ukhetho ngakumbi ethile. Oko kukuthi i-akhawunti eyenziweyo "Izixhobo" sub-akhawunti vuleka kule nombolo enye kunye negama 'izinto ekrwada. " Yiyo loo apha sele iqulathe okanye isilwanyana okanye abaza kuzisebenzisa - kuphela oko kuchazwa isihloko subaccount ethile.

akhawunti kohlaziyo inye ucacise ngakumbi le akhawunti. Leyo ke ioli, umzekelo, iya kuba i-akhawunti eyahlukileyo analytical, nto leyo Kuvulelwa subaccount. Ngenxa yoko, i-akhawunti analytical kunceda ukuzimisa kakuhle akhawunti yemisebenzi yoqoqosho, kwaye kananjalo likuvumela ukuba utshekishe naliphi na izinto indleko basindiswe.

Imiyalelo yokusebenzisa le Chart ogqityiweyo of Accounts

Umyalelo ekuthethwa uxwebhu kunceda ilungelo zimali ukuba ukusebenzisa itshati ezikhoyo akhawunti. Oku kuquka ezi nkcukacha zilandelayo:

• Inombolo akhawunti.
• Igama elipheleleyo.
• zindleko bokunikeza - ezizezi, umxholo wayo kunye nesakhiwo jikelele.
• Iindlela isicelo, oko kukuthi, lo umyalelo kokugcwaliswa yayo.

Oko luqeqesho ingxelo kunceda ukusebenzisa eyiyo nganye kwezi akhawunti. Emva kokufunda eli xwebhu, lo mbutho unakho baqalise ukufaka lweshishini ethile workplan.

amacebiso aluncedo ngokuqulunqwa nesicwangciso ukusebenza le akhawunti lweshishini

Emva kokufunda imiyalelo yokusebenzisa eli xwebhu, ungaqalisa ukwenza izicwangciso ukuze akhawunti lweshishini ethile.

Nceda uqaphele ukuba kwixesha elizayo zingatshintsha, ebandakanya ukuqaliswa, akhawunti entsha lweshishini strukturue. Ngoko ke, kufuneka kuthathwe ukuba zazivela subaccounts.

Kwakhona kungcono ukuba kuncitshiswe imali esetyenziselwa ugcino. Oku kunceda lula iindlela kubonisa uphuhliso lwezoqoqosho. Oko kukuthi, ukuba unalo ithuba lokuba alahle ukusetyenziswa kwe-akhawunti, kuya kuba kuhle ukuba wenze oko.

Kwakhona kubalulekile ukukhumbula ukuba utshintsho ehlabathini itshati ezikhoyo akhawunti ukwenza intlangano akuyondlwan 'iyanetha. Ngoko ke kungcono ukuba siqwalasele indlela amashishini ukubona ikamva kwiminyaka embalwa. Mhlawumbi kukho ithemba ukuvela imveliso entsha.

Musa ukulibala ukuba namhlanje automated ulawulo accounting, kodwa ke loo nto siyeke iingcali ezininzi ukujonga ngesandla. Ngoko ke, lo ingxelo flip ethandwayo ye akhawunti, nto leyo evumela ukuba ukuchonga iimpazamo kwi-akhawunti ethile, kwakunye owadalwa 1C.