Isicwangciso ye-akhawunti yebhanki. Amacandelo aphambili kunye neempawu

Isicwangciso i-akhawunti yebhanki - uluhlu ababalwayo amangeno accounting, othe inombolo yendawo 385-P kubonakalise imisebenzi eyahlukeneyo.

Inombolo yendawo 385-P iye indawo inombolo yendawo 302-P kwaye isebenza ukususela ngoJanuwari 1, 2013. Onke amaziko credit eRashiya kufuneka bagcine iirekhodi zayo zemali ngokungqinelana nale xwebhu.

Ngokutsho inkcazelo jikelele ebhankini ngumbutho lokwandisa imali ebhankini, iidiphozithi, ebangela ukuba ukudluliselwa elandelayo abantu emzimbeni kwaye zomthetho ngohlobo lwezifundo ngentlawulo kwaye abuyele basis. Ekubeni iibhanki kufuneka agcine iirekhodi eneenkcukacha kwimeko - ixesha elingakanani kwaye abo bamkela imali, kwakunye - kuba elide kangakanani yaye lowo kukhutshwa, kwitshati logcino lwe akhawunti eyahlukileyo ukusuka umbutho oqhelekileyo esi sicwangciso inani elikhulu yezikhundla. Isicwangciso i-akhawunti yebhanki equlathe malunga amaxesha 18-20 ngaphezulu akhawunti.

Isicwangciso se-akhawunti yorhwebo zebhanki ziquka i-akhawunti ye-odolo we2 1st, apho yokugqibela ibandakanya amanani amathathu kwaye ubonise amanqaku kwengxelo zecebo. Umyalelo wesibini kuba ukubala amatyala kongezwe ngokulandelelana ulwandiso order 1. Bayithatha phandle i eneenkcukacha mali zokwenziwa kwiintengiselwano.

Isicwangciso i-akhawunti yebhanki iquka amacandelo ezininzi eziphambili:

• Icandelo 1, elingcwele akhawunti eyinkunzi. Apha abhalwe ngayo imali ebhankini abasunguli balo, iimali ezibekelelweyo, egciniweyo maholo, share Premium, ilahleko nje obubhenqwe isigqubuthelo. Akhawunti isenokuba esebenzayo (ibhanki kufuneka imali okanye bangabakhe) neyokwenziwa (ibhanki unesibophelelo kuwo nawuphi na umbutho okanye umntu).
• Unit 2, apho amatye anqabileyo zirekhodwa, imali. Kule akhawunti kwaye zibonisa imali ubukhulu becala esebenzayo Ukufunyanwa amatye anqabileyo ngokuthatha amanyathelo ethile unyango (ezi-ofisini,-ATM, ngendlela eya amatye anqabileyo - ngendlela iingqekembe, iingxelo ezikhethekileyo et al.). akhawunti zezenzi zivulwa abaxhasi abayibambe amatye anqabileyo ebhankini.
• Icandelo 3, ukuba ingxelo iintlawulo zizodwa. Icandelo elikhulu ebonisa zonke ubudlelwane phakathi amaziko amatyala, kuquka iibhanki non-umhlali kunye Central Bank of the Russian Federation.
• Section 4, ukubonakalisa intengiselwano kunye nabaxumi. Oku kuquka imisebenzi reflection kunye nabathengi, kuquka ingxelo le mali kwi-akhawunti, iingxelo iidipozithi, imali ebolekiweyo,-mboleko kunye nezinye nokubeka, mboleko mali ebesilindelwe, imisebenzi ingqesho kunye nabanye.
• Icandelo 5 yenzelwe ukubonisa kumangenelo intengiselwano kunye nezixhobo esukela zemali, izibambiso. Apha nâzo isixa-mali kweendonga zawo 'ezitokisini, bonds, angu neminye imibutho, kunye ukwahlulwa kweempahla zotyalo-arhente zikarhulumente, amaziko amatyala, iinkampani zabucala, kunye nokwabiwa utyalo-mali izibambiso zeenkampani zangaphandle kunye nee-arhente. Akhawunti ubukhulu becala esebenzayo. Kwakhona, kukho nâzo imali ekhutshwe ebhankini (liabilities bank).
• Icandelo 6 ukuya ingxelo ngeemali nempahla ezahlukeneyo. Xa utyalomali zibhalwe nabo kwaye iinkampani zayo yeziko zemboleko, kwizabelo zeenkampani ezahlukeneyo, impahla esisigxina kunye nomhlaba, iindawo zokuhlala kunye abanamatyala imali (abaniki zinkonzo, ikontrakhi, abasebenzi kunye nabanye.).
• Icandelo 7, apho iziphumo zemisebenzi kuboniswe. Nazi akhawunti eyenzelwe ukubonisa ingeniso kunye nemali iziphumo, iindleko, irhafu yengeniso kunye nabanye.

Iplani ye-akhawunti yebhanki iquka isahluko "B", apho imisebenzi ngaphandle kubonakala idluliselwe ulawulo intembeko propati, yintloko "B" (off-balance akhawunti sheet) eziyimfuneko ukuze sibonakalise izimiso akukho ngokunxulumene ngqo kwi-asethi ebhankini, kuquka: elinophawu izibambiso (equity kwaye yomntu wesithathu benkampani), transactions amaxabiso currency (iitshekhi yoqokelelo, imali, wavuma ukuba zoviwo, njl ..), iintengiselwano phambili, irenti, ingqesho, yezabelo kunye nabanye. nentloko i "D" (akhawunti idepho) de waqonda izibambiso intengiselwano ngokwalo oluninzi.