Iingxelo Accounting: iintlobo kunye nokwakheka. Ingcamango kweengxelo zemali

iingxelo Accounting - yinkqubo ecacileyo lwezalathisi yentlawulo ebonisa imeko kanye yemicimbi kule nkampani kwaye abonisa iziphumo zazo imveliso kunye nemisebenzi zemali. Kuyimfuneko ukuba nasekuhlalutyeni Injongo kwintsebenzo nkampani. Isiseko lokulungiselela yalo klk. Yintoni na ingxelo iingxelo, iintlobo kunye neemfuno apho enisenzileyo - umxholo weli nqaku.

imisebenzi

Ukusebenza kwizitethimenti zemali isasazwa ngeendlela ezimbini: ubonelelo kwangethuba ngedatha ethembekileyo kunye nokubeka esweni imeko leyo nkampani.

Ulwazi kubonisa ingxelo ukufumaneka kolwazi kurhulumente kanye yemicimbi kunye neziphumo imisebenzi eyenziwa ngaphandle yinkampani lilonke kuzo zonke iinkalo kunye namashishini.

Umsebenzi lokulawula kukuba ukunika ukhathalelo olusemgangathweni ukuba ukunikwa inkcazelo enokuthenjwa ngokwenene. Ezo kweliso zemali lwangaphakathi ikhutshwa phandle umjikelo akhawunti nganye, t. E. nganye lokunika ingxelo ekupheleni ingxelo zemali, oko kukuthi, kusengqiqweni ukugqiba kwexesha kunye nobungqina obubhaliweyo afunyenwe iziphumo.

Concept neendidi zeengxelo zemali

Ngenxa yoko, iingxelo lweshishini - oku ke isigaba sokugqibela umsebenzi ubhaliso kunye nokuqokelela ulwazi malunga impahla kunye nemeko yezemali yenkampani. Ulwazi accounting isetyenziswa kubasebenzisi bangaphandle, ukuvavanya ukusebenza nkampani (umzekelo, kumashishini), kwakunye zokuyenza loo msebenzi yohlalutyo ngaphakathi kwisebe. Ukongeza, intloko nkampani isekelwe kwiingxelo zayo zezimali ekusetyenzisweni kolawulo zokusebenza kunye neenkonzo zoqoqosho - Sisiseko yokuqala ucwangciso nophuhliso ngakumbi kwemveliso. Ingxelo isekelwe phezu kwale mithetho-siseko kukuthembeka nexesha zokusebenza vangama accounting, kwakunye ekuthelekisweni kwengxelo yentsebenzo yokugqibela kunye data ezifanayo ngamaxesha angaphambili.

imithetho ekhoyo evunyiweyo iifom standard ingxelo. Iingxelo zemali zihlelwe ngokohlobo, rhoqo kunye nenqanaba gabalala kwenkcazelo accounting.

Ziziphi iindidi zeengxelo

Ngokutsho amaxesha ingxelo ukubhalisa ngonyaka okanye yethutyana. Nanjengoko igama layo lixela, iingxelo zethutyana zilungiselwe ixesha ixesha ezahlukeneyo, umzekelo, ngenyanga, ngekota, yonyaka-. ifomu yoNyaka efanayo kulo nyaka.

degree data udibaniso nalo ezahlukeneyo. Kukho iingxelo nakumagatya zaseprayimari ahonjiswe owned, ze zibethelelwe, leyo yadityaniswa, t. E. Ukudibanisa idatha yabo bonke amaqela noshowo nkampani.

Forms kunye neentlobo accounting iingxelo zemali

Namhlanje kukho iintlobo ezininzi iingxelo kunye ezahlukeneyo izicelo ngokubambisana. Ngokusekelwe lonke ixesha olusetyenziselwe wona ibunjiwe, naziphi na iifomu bayo bangonakala ingqalelo zombini ngonyaka kunye neziphakathi.

iingxelo Accounting, iindidi nokuxoxwa kolu phononongo inikwa sheet balance neengxelo kuye:

• Inzuzo neNgxelo Ilahleko;

• utshintsho inempumelelo;

• nokuphuma kwemali.

Ezi fom zenza iphakheji olusisinyanzelo ingxelo intra-ngekota. Annual zincediswa ngxelo ilandelayo:

• Isihlomelo ukuya kwiphepha lomncono (Inombolo p-ma-5):

• qaphela achazayo inika ulwazi oluneenkcukacha nemisebenzi eyenziwe;

• Ingxelo yomphicothi-zincwadi, ebesiqulunqwe kwiziphumo ingxelo data zovavanyo.

inkampani kunegalelo ingakumbi ukuba ngumphelelisi package ezinye iingxelo utshilo. Umzekelo, imibutho engekho phantsi korhulumente, ukuba ingxelo minyaka le ulwalathiso mali ekujoliswe kulo, olubalelwa ifomu efanelekileyo, kwaye kwiinkampani ezahlukeneyo mveliso ezivunyiweyo kwaye siququzelelwa ne-Ofisi yoMphathiswa wezeMali Iingxelo yeSebe.

imithetho ekhoyo evunyiweyo itemplates ingxelo ezizodwa kunye neengcebiso ukuba ziyizalise. Nganye kwezi ngxelo ibonisa inkcazelo yayo ezithile. Makhe sithethe ngamnye kubo.

balance Sheet

Ukulingana, njengendlela esisiseko, oko landulelwa iintlobo kunye nokwakhiwa iingxelo zemali naliphi na ishishini. Kuyinto itafile, kwiziqendu zokuqala ezimbini apho ixabiso lidwelisa zonke i impahla benkampani (asethi kunye capital), ithe yeza ngowesithathu umlindo, yesine sesihlanu - nemithombo ukuyilwa ezi mpahla, oko kukuthi, impahla, imali, oovimba kunye mboleko ... Ukwakhiwa etafileni, intsalela isekelwe kubungakanani asethi elilingana isixa iindleko zemali. Libonisa kuphela iintsalela lwezalathisi ekuqaleni kwexesha lengxelo uphelela. Le Dynamics ukukhula, ukutshintsha okanye intshukumo ye ngesalathisi ngelo thuba kuhlalutywa balance inokubonwa kuphela bhunxe Ukukhula kwamanani okuqhelekileyo okanye yehla kakhulu ngokwexabiso. Le ngcaciso enenkcukacha enikwe esikalini makhishithi ziqhotyoshelweyo.

Ingxelo ingeniso nelahleko

Phakathi iingxelo ukuba zincedise fom esisiseko, le fomu ilawulwa ngokubeka iintlobo ze akhawunti zombutho. Iqulethe ulwazi ingeniso efunyenweyo kwaye iindleko ekungenwe kuzo, ebonisa Dynamics inkqubo yemveliso. Ngu yokubala ibalwa iziphumo zemali kubalwa qho accrual ukususela ekuqaleni konyaka. Le fom kwenza kube lula ukuba ukuhlola cala ngemisebenzi nkampani ngexesha kokuhanjiswa.

Le ngxelo, kunye uhlobo ukulinganisela - ezifunekayo ukuze zonke iintlobo ubunini, kuquka amashishini amancinci.

yeenguqu equity

Ngaba kunyanzelekile ukuba imibutho ezincinane, le ngxelo iyinxalenye iseti esisiseko iintlobo zemali kunye neentlobo oluncedisanayo kweengxelo-mali. Oku kushwankathela ulwazi ebonisa utshintsho eyinkunzi agunyazisiweyo kunye nezinye iinkampani - backup, extra, kwakunye nexabiso imivuzo igcinwe.

Le fom iya kuzaliswa iinxalenye ezimbini. Ulwazi zokuqala wangena malunga capital ezikhoyo kwixesha lokunika ingxelo langaphambili, inxalenye yesibini enikelwe kulwazi kwesi sithuba senzelwa le ngxelo. Ulwazi kule ngxelo uguqulwa izikhombisi ukulingana, kanzulu kwicandelo lesithathu.

Cash Report Flow

Iintlobo iingxelo zemali ingeza ngendlela ethile, ebonakalisa isimo intshukumo-asethi ezininzi ulwelo - cash. Idatha kwingeniso ngqo kunye nencindi mali kubonelelwa xa kuthelekiswa nezo kwithuba elidlulileyo, nto leyo equka kuphononongwe Dynamics iintshukumo asethi. Ingcaciso enikwe kule ngxelo isekelwe phezu eseleyo kwicandelo wesibini data, apho bakwezolimo ulwazi kwimali eyinkunzi yokusebenza yenkampani.

Iimfuno ingxelo zemali

Ingcaciso enikwe ngeendlela ngxelo - lo mthombo obalulekileyo ulwazi malunga imeko kule nkampani. Ngoko ke, iingxelo zemali, iintlobo ezo zichazwe kweli nqaku inika eziliqela ezifunekayo. Ezi ziquka nokuchaneka, ingqibelelo, ukufaneleka. Ngenxa yenkxaso yabo ekupheleni konyaka-mali ngoku kuqhutywa i-inventri yazo zonke iirekhodi zemali - impahla, impahla imveliso kunye noninzi, imali, izibophelelo kunye namatyala.

Ukongeza, ukungeniswa kweengxelo zemali kufuneka wenziwe ngexesha elimisiweyo, ezaliswe zonke iinkcukacha eziyimfuneko iinkcukacha wabeka phantsi uluhlu ingxelo yoshicilelo. iingxelo Accounting, ukugqala kuyimfuneko ukwahlula inkampani, evunywe yi amakhasi ngokulandelelana.