Izibalo oluzenzekelayo kunye abathengi kunye nabathengi - uphawu namhlanje

Le nkampani ngexesha lemisebenzi kwezoqoqosho nomthengi nje impahla kunye nezinto kodwa ke umthengisi iimpahla eziveliswa imveliso okanye inkonzo enikiweyo. Kule meko, kusoloko kukho zokuhlala kunye abathengi kunye nabathengi, bobabini kwimeko intengiso kweenkonzo, yaye kwimeko lokuthengwa kwempahla.

Kulo mba, kukho iintlobo ezisisiseko izibalo kunye abathengi kunye nabathengi:

1.Oplachivayutsya owona msebenzi wenza wamnikela tovary.V kulo mzekelo, namaxwebhu axhasayo apho imisebenzi ukususwa iyenziwa - nokuba Sales invoyisi, invoyisi okanye isenzo yokwamkela umsebenzi owenziwa, kunqabile kakhulu kusetyenziswa enye into, kodwa kwimeko iintlawulo kubantu le ubuso kungaba kakhulu imali kwaye (okanye) irisithi.

Iintlawulo 2.Avansovy (advance payment) ukulungiselela ukunikezelwa oluzayo kunye nomsebenzi obalaseleyo kakhulu. Amaxwebhu anjalo sluchayah- kwikhontrakthi okanye invoyisi ukuxhasa.

Isiseko ukubonisa izibalo kunye abathengi kunye nabathengi izimali - iinkcazelo zebhanki. Ngexesha isixa efunyenwe ngowalaa efakwe kwi -akhawunti yebhanki (iirekhodi kweebhanki kwi "Credit" column), oko kuboniswa provodkovoy grafu mali kwi-akhawunti akhawunti debit kunye credit "zokuhlala kunye abathengi kunye nabathengi" .Predoplata, nto leyo ifunyenwe kwi iingxelo zenkampani zibhalwe njengoko kuhlawulwa kubathengi. Nale mali VAT ehlawulwe njengoko intlawulo phantsi idityanisiwe oborou irhafu. Ukubalwa yenkqubela Akhawunti 681 "Ukulungiswa mboleko eziye zafunyanwa" (Ukuba rhoqo "Khetha Kwangaphambili" kulindeleke ukuba "Ewe").

Enyanisweni, lo indlela esisiseko, ezibonisa iindawo kunye nabathengi, kodwa kuthi ga ngoku iimfuno agent kakhulu eyahlukeneyo badla ngaphaya kwemida eqhelekileyo. Kodwa nangona oku, ukuhlonipha wena inkampani kufuneka enze into ukuze akhawunti umthengi uya kwelona nqanaba liphezulu. Ingakumbi kuba akhawunti kunye abathengi kungakhokelela ekubeni inkqubo ekhethekileyo, leyo lula kakhulu kwaye ikhawulezisa inkqubo kwaye ibonelela ngamathuba ezongezelelweyo. Ngenxa inkqubo zoshishino igcina uluhlu database, nokuhambisa imisebenzi intengiso, isebe ezemali kunye namanye amasebe, yaye ezinye iinjongo, ezifana oluneenkcukacha iirekhodi zamanani, uyakwazi ukuqwalasela inkqubo ukusetyenziswa optsiey.Obychno 1c ezongezelelweyo okanye efanayo.

Malunga nayo nayiphi na inkampani, ingakumbi i imali enkulu, ingxaki ebalulekileyo ukugcina umkhondo proplat.Est ngexesha iinketho ezininzi ezahlukeneyo ukulawula schetov.Programmoy uzihlawulela ngokwakho igqiba indlela izibakala ze-cash flow - njengoko iimpahla wathengisa (iimveliso) okanye njengento kwangaphambili ukwenzela ukunikezelwa elandelayo. Izigqibo zenziwa kuthathelwa ingqalelo ngokusekelwe kuhlalutyo invoyisi esele ngamahlakani ethile nemiyalelo.

Ukuba ngamahlakani ngokwemiyalelo inani ezifunyanwayo, umnikelo sekholbheki iphathwa njenge intlawulo ngenxa buyiselo abo amatyala, kungenjalo imeko - njengokuba predoplaty.Esli wafumana imali sidlula isixa ityala okanye ukungabikho amatyala, ngoko isiqingatha wafumana imali okanye yonke imali-mboleko ekubhekiselelwe akhawunti 681 (kuloo meko, ukuba uzimisele i rhoqo "Khetha kwangaphambili"). Ukuba intlawulo luxhomekeke irhafu ixabiso wongezelela, iintambo senziwa akhawunti debit 643.V jikelele, zokuhlala phakathi ngumthengi kunye umthengi lwenziwa kwi-akhawunti "zokuhlala kunye abathengi kunye nabathengi" (ngokwemeko lomthengi (umthengi) (subkonto "otyalayo") kunye namaxwebhu -Ordering (subkonto "Order")).

Accounting ukuze ingeniso evela kwintengiso imveliso igqityiwe, impahla ethengelwe zokuthengiswa, iinkonzo kwi-akhawunti efanelekileyo oluncedisayo "Ingeniso evela kwintengiso": "Isivuno evela kwintengiso imveliso ogqityiweyo", "Ingeniso evela kwintengiso yempahla", "Isivuno evela kwintengiso imisebenzi kunye neenkonzo" enikezwa debit "iindleko intengiso" akhawunti zibonisa iindleko zemveliso kweemveliso zithengiswe, imisebenzi kunye neenkonzo, ngoko kukho kwezi ndleko sezibhaliwe yempahla zithengiswe. Ukuba Lulungelelwaniso iindleko accounting eziqhutywa ngaphandle usebenzisa i-akhawunti ka-Class 9 (in a rhoqo ngokuqhelekileyo "Ukuze usebenzise i-akhawunti iindleko" lisekwe apha "Grade kuphela 8"), iindleko yentengiso iya kuhlawuliswa ngoko nangoko kwi-akhawunti 791 "Iziphumo bomsebenzi ezisisiseko."

Ukusebenzisa iinkqubo esizisebenzelayo, ezo izibalo kwenziwa abathengi kunye nabathengi ngumgaqo plain casual namhlanje, yaye ngenxa ukuchaneka izigcini-ndawo, ukuvumela ukusombulula phantse naziphi na iingxabano ezithe zavela.