Imali eyongezelelweyo

kunokongezwa labandakanywa inxalenye eyahlukileyo imali yobulungisa yenkampani. Ibonisa ngumnini elipheleleyo onke amalungu ale nkampani. It liziko ingxelo ozimeleyo ngokwahlukileyo kubonakala accounting. Oku kungenxa yokuba kukho utshintsho kubungakanani eyinkunzi eligunyazisiweyo ngethuba le nkampani kukuba kunokwenzeka kuphela kwimeko yokuphinda-kobhaliso kwexabiso layo. Ngoko ke, ubukhulu bayo bangatshintsha, ukwenza ingxelo egciniweyo ayikho kwi-akhawunti engundoqo 80, ngelixa ukwandiswa kuyo.

I-accounting capital eyongezelelweyo kuthathelwa ingqalelo ngokungqinelana maxwebhu, afana umyalelo kwi-Ofisi yoMphathiswa wezeMali ukusuka 31.10.2000 № 94n "Xa Ukwamkelwa Chart of Accounts", umyalelo kwi-Ofisi yoMphathiswa wezeMali yomhla 29.07.1998 № 34n "Xa imvume Regulations on accounting 'imiqathango accounting № 154n yomhla 27.11.2006 kunye 30.03.2001 № 26n

Ukuze kubekho imali eyongezelelweyo inkampani kuba kwimithombo efana:

• uvavanyo ezongezelelweyo ze-asethi ezisisigxina-asethi ezingaphathekiyo;
• target imali ngezimali kwimibutho ezijolise ngemali iindleko ezingundoqo;
• isabelo imali yeNkampani emva intengiso yezabelo ngexabiso eliphezulu ngaphezu ngegama, ixabiso;
• umahluko izinga lotshintshiselwano, leyo kwasekwa ngexesha lokusekwa eyinkunzi eligunyazisiweyo;
• iminikelo kwipropati.

Xa ngeetshathi-akhawunti of accounting kunokongezwa kubonisiwe kwi-akhawunti 83. Ngokuka ukuze ndiboleke kubonisa ukunyuka kwexabiso asethi ezibangelwa njengexatyiswe; umahluko phakathi ixabiso intengiso yezabelo kunye inzuzo wesiqhelo ngexesha lokusekwa eyinkunzi eligunyazisiweyo; isixa-mali ekujoliswe ezijolise ngezimali kapraskhodov. I-debit capital eyongezelelweyo kuthathelwa ingqalelo kwiimeko ezinjalo xa kuyimfuneko ukubonakalisa intlawulo ye ukuthoba ixabiso asethi zachongwa ngenxa kufuneka sihlolwe; iindlela ngqo ukwandisa ikomkhulu ogunyazisiweyo (schet75 okanye 80); ukukhupha imali phakathi Abaseki (amanqaku 75).

imali eyongezelelweyo ezinokusetyenziselwa le njongo zilandelayo:

• ukuba ukwehla asethi ezingaphathekiyo kunye nempahla esisigxina;
• kugubungela ilahleko;
• Ukutshintsha ubungakanani eyinkunzi ogunyazisiweyo ngeendleko impahla yenkampani.

Ngokubanzi, ukuhlola ipesenti nxaxheba na kuluntu nzima. Ngokutsho izilungiso ezenziwe kwi-Code yerhafu wangena kule asethi ezongezelelweyo capital akabalwa njengengeniso xa yokubeka phezu ingeniso. Namhlanje kuyenzeka ukwandisa le nxalenye eyinkunzi ngokuxhaphaza wenkampani credits ityala kumalungu ayo.

Uncamathiselo kwempahla-nxaxheba kule nxalenye eyinkunzi ingqalelo imbuyekezo, kuba eyona njongo ukwandisa ixabiso net assets. Oku kwandisa ixabiso elililo kwizabelo eziphethwe yi-nxaxheba. Ngoko ke, ukwandisa isabelo iindleko ngeenjongo irhafu zokuphunyezwa kwayo.

Ukutyala imali eyongezelelweyo kufanelekile, kuba oko kukhokelela ekwandeni kwixabiso izabelo kwikomkhulu LLC. Ukongeza, igalelo asethi ukuba inxalenye olongezelelweyo kwandisa ixabiso lwepropati, nto leyo eya kuba nako nxaxheba xa eshiya nkampani.

Ekumiseleni irhafu yengeniso kwimeko-nxaxheba kule nkampani okanye intengiso isabelo igalelo layo okugqithiseleyo le capital ibingento ukutyiwa. Izizathu zoku ngolu hlobo lulandelayo: Igalelo kwipropati kule meko akukho igalelo nesabelo kulo, igalelo ayikwazi ibalelwe njengenkcitho ngokungqinelana ne-Code Tax. Kufuneka kukhunjulwe ukuba ezi zizathu zichasene kwizikhundla yeNkundla yezomGaqo-siseko, njengoko apho ukunyuka kwexabiso izabelo xa imali eyinkunzi akusenzi isabelo ngama-nxaxheba. Ngoko ke, igalelo nxaxheba ukuze ukutshintsha impahla net kwicala yokwanda, nto leyo ekhokelela ekunyukeni kwixabiso izabelo zabo, asikwazi kuthathelwa ngqalelo ukulungiselela iinjongo irhafu.

Audit of capital ezongezelelweyo lwenziwa ukuze kuqinisekiswe ukuchaneka lasungulwa nokusetyenziswa. Ukuze wenze oku, enze lokungqinisisa idatha okuhlalutya evela esikalini waza data akhawunti kunye accounting zokwenziwa kunye neengxelo-mali le.