Ukuxothwa kwe-akhawunti yomphathi kwi-intando: ukusebenza, ukudluliselwa kwamatyala. Ubugcisa. 80 ye-LC RF

Phantse wonke umntu osebenzayo ubhekane naye, kungekudala okanye kamva, ukuxothwa. Inokuba yintando okanye kwinqanaba lomqeshi. Ukuba umyalelo ochanekileyo wezoshishino uphulwa, umqeshi unqumla ubudlelwane bokuqashwa "ngokubhekiselele kwinqaku". Kukho nawuphi na, le nkqubo inempawu ezininzi. Inkqubo inzima kakhulu ukuba iqela lolawulo lifuna ukuziyeka. Ngokomzekelo, i-akhawunti yomphathi. Kule meko, umphathi unokuba neengxaki ezithile. Indlela yokukhupha ngokufanelekileyo umphathi-akhawunti oyintloko ngokuthanda? Ukusetyenziswa kweli phepha kuyimfuneko okanye akunjalo? Yintoni le mqeshwa enokuyenza ngokupheliswa kobudlelwane bezengqesho? Ziziphi iimpawu ezifanele zikhunjulwe ngomqeshi? Ngokuphathelele konke oku kwaye kungekuphela nje kuya kuxelwa apha ngezantsi! Ngokulungiswa kakuhle, kunokwenzeka ukuba ususe umgcini-akhawunti oyintloko kwimisebenzi yomsebenzi ngokwakhe ngaphandle kweengxaki.

Ubudlelwane babasebenzi

Into yokuqala kufuneka uyibeke ingqalelo kwiimpawu zobungcali bobugcisa. Kwi-RF TC yabasebenzi bezolawulo (abaphathi bee-akhawunti abaziintloko bayabakhathalela) kukho imiba ethile.

Ngalo:

• Kunokwenzeka ukungena kwiikontraka zengqesho eziqeshwe ngokukhawuleza kunye nabaphathi bee-akhawunti;
• Ixesha lokunyusa lomqeshwa linyuka liye kwiinyanga ezintandathu;
• Xa utshintsho lomnini wequmrhu lomphathi-akhawunti oyintloko unokurhoxisa (kungakhathaliseki ukuba namava kunye nesazela);
• Izigqibo ezithathwe ngaphandle kokugwetywa phantsi kweCandelo 81 le-LC RF zezizathu zokupheliswa komqeshwa.

Nangona kunjalo, akukho nanye into echazwe kumthetho wezabasebenzi malunga nabagcini-zimali abaziintloko. Ngoko ke, ukupheliswa kobudlelwane nomqeshi kunzima. Yintoni okufuneka uyikhumbule umqeshwa kunye nentloko ye shishini?

Umthombo weengxaki zonke

Iimpawu zokuxothwa kwe-akhawunti ye-akhawuntini eyintloko ziza kubonelela ukuhanjiswa kwemicimbi yalo msebenzi. Kungenxa yoko ukuba ukususwa komntu ophantsi kwimi sebenzi esemthethweni kubangela ubunzima abathile.

Into leyo kukuba i-akhawunti yomphathi ngumntu wesibini kwinkampani emva kwentloko. Unokufikelela kwiimali, iirejista zemali kunye namaxwebhu abalulekileyo.

Ekuxothweni kwalo msebenzi kufuneka adlulisele imicimbi kumphathi, okanye kumntu oqeshwe ekutshintsheni ukuhamba. Umqeshi unyanzelekile ukuba enze uphicotho olupheleleyo lwe-accounting, ukuchaneka kwayo.

Kwezinye iimeko, ukuxothwa komgcini-mlawuli oyintloko ngokwabo kuya kushiya impawu kwimisebenzi yenkampani ngenxa ye-inventory ephelele kunye ne-inventory ye-asethi yenkampani.

Ukungalungi kokutshintshwa kwamatyala

Kuzo zonke ezi ngasentla zilandela ukuba iingxaki eziphambili zivela ngenxa yesidingo sokudlulisa imicimbi yomgcini-mali kumqeshwa omtsha okanye intloko yoshishino.

Nangona imeko ekhethekileyo yabasebenzi efundiswayo, iMigaqo yeMisebenzi ayinayo nayiphi na imiyalelo malunga nemigqaliselo kunye neenkqubo zokudluliselwa kwamatyala. Ngaba ngokwenene akukho mithetho emele ilandelwe?

Kukho. Ngokuqhelekileyo inkqubo yokudlulisa imicimbi ye-akhawunti yomphathi kufuneka ibhalwe kwisivumelwano sengqesho okanye kwisivumelwano esongezelelweyo. Ingaba induna yenza umyalelo okhethekileyo, apho ingxaki ekubhekiswe kuyo ichazwa ngokupheleleyo.

Uxwebhu kufuneka luqulethe iimiqathango ezilandelayo:

• Izizathu zokutshintsha amacala;
• Imiqathango yentlangano yenkqubo kunye nokulungiswa kwesenzo esifanelekileyo;
• Idatha ye-akhawunti yomphathi;
• Ulwazi malunga nomntu othatha icala;
• Ukwakhiwa okupheleleyo kwekhomishini eqhuba uphando.

Kwizenzo zokudluliselwa, xa i-akhawunti yomphathi ichithwa, uxwebhu lwamaphepha e-accounting lubonisiwe. Njengomthetho, amaxwebhu anjalo abhaliwe kwifomu yamahhala, kodwa kufuneka asayinwe ngabathathi-nxaxheba kwinkqubo ngokungenakwenzeka. Ekugqibeleni, inkampani iprinta itywina yayo.

Ngokuqinisekiswa

Ngoku ngoku ngokufutshane malunga nendlela yokuphicothwa kwengxelo yenkampani eyenziwa ngayo. Ukutshintshwa kwamatyala ekuxothweni kwe-akhawunti yomphathi-mkhulu (isampuli yezenzo kuya kuboniswa ngezantsi) yinkqubo enzima kakhulu. Iimpawu zalo zichazwe kwincwadi ehlukile, kuba kwinqanaba lomthetho le nkqubo ayilwanga.

Njengomthetho, ukuphicothwa kwe-accounting kuthatha isifundo:

• Iingxowa zemali;
• Ukuphendula imali ngemali;
• Ukuhlala kunye namaqabane;
• Ukunika ingxelo ngeempahla ezinqamlekileyo;
• Izibalo kunye nebhajethi yamanqanaba ahlukeneyo (irhafu, iintlawulo ezifunekayo, iintlawulo);
• Ukubalwa kwengxelo yexabiso loshishino;
• Onke amaxwebhu e-accounting kuminyaka emihlanu edlulileyo.

Ngelo xesha, inkampani kufuneka imele igcine amaxwebhu aphambili, iirejistara zengxelo, amaxwebhu okubalwa. Ingakanani ukugcina amaxwebhu anjalo? Akukho ngaphezu kweminyaka emi-5.

Imithetho eqhelekileyo

Ngaba kucetywayo ukuxosha umgcini-mali oyintloko kwi sicelo sakhe? Kule meko, ukusebenza kuyimfuneko okanye akunjalo? Ngaba kunokwenzeka ukuba ungasebenzi, ukuba ngaba kuyimfuneko ukuba wenze oku?

Kubalulekile ukuqonda ukuba i-akhawunti-mkhulu-mlingana ulingana nomnye umntu. Ngako oko, njengomthetho, ugxothwa ngokwemiqathango jikelele yokupheliswa kobudlelwane bezengqesho kwiqhinga lomqeshwa. Ukwahlukana kuphela kukuba kule meko kuyakufuneka ukuba uququzelele uphicotho-zincwadi lwenkcazo kunye nokudluliselwa kwemicimbi yokubhala.

Umthetho wezabasebenzi

Inkqubo yokugxotha i-akhawunti ye-akhawunti ngokuthanda, ukuba awuyi kuthathelwa ingqalelo ukuqinisekiswa nokutshintshwa kwamatyala, kwenzeka ngaphandle kwezinto ezikhethekileyo okanye iingxaki. Iimigaqo ezisisiseko zalo mgaqo zichazwe kwiSiqendu 80 seKhowudi yeMisebenzi.

Bathini na? Ummi oye wagqiba ekubeni anqatshelwe umsebenzi kufuneka axelele umqeshi wakhe ngokubhala. Yenza ingxelo yokuxothwa kwintando kwaye uyinike umphathi.

Ubugcisa. I-80 ye-TC RF ibonisa ukuba kuyimfuneko ukuthetha malunga nokupheliswa kobudlelwane babasebenzi kwangaphambili. Ngaloo ndlela, iintsuku eziyi-14 ngaphambi kokushiya indawo yangaphambili yomsebenzi. Emva koko, okubizwa ngokuba ngumsebenzi olandelayo. Emva kweveki ezimbini, umqeshi unqumla ulwalamano lomsebenzi kunye nomqeshwa, ngokukhupha umyalelo ohambelana nawo. Kananjalo wenza izibalo kunye nabangaphantsi. Ingaba kukho naziphi iimpawu kubathengi abaziintloko?

Impendulo ayinzima kakhulu! Kukulungele ukufunda i-current labor law of Russian Federation.

Kubugcisa. I-80 ye-LC i-RF ithi ukupheliswa kwekhontrakthi yangoku kwangaphambi kweveki ezimbini emva kokuba isaziso esifanelekileyo singenakho isivumelwano somntu phakathi komqeshwa kunye nabangaphantsi. Njengomthetho, ezinjalo izigqibo zinqabile kakhulu.

Nayiphi na umsebenzi ngexesha lonke lomsebenzi unakho ukurhoxisa isicelo sakhe sokuxothwa. Umqeshi akanalo ilungelo lokuthintela esi siganeko. Kwakhona, akakwazi ukuphazamisa ukugxothwa komqeshwa. Zonke izenzo zenziwa yintando yabo yokuzikhethela.

Uqeqesho luyimfuneko okanye umnqweno?

Ingaba i-akhawunti yomphathi uya kugxothwa kwisicelo sakhe? Uviwo kule meko luyimfuneko okanye akunjalo? Kwaye ukuba kunjalo, bangaphi na baya kufuneka balinde ukupheliswa kobudlelwane bengqesho nomqeshi?

Ngokusekelwe kuzo zonke ezi ngasentla, umntu unokufikelela kwisigqibo sokuba kukho umsebenzi onyanzelekileyo ukulungiselela i-akhawunti yomphathi. Kuhlala iintsuku ezili-14. Ukuqhafaza kuqala ukusuka ngexesha lokungeniswa kwesicelo sokuxothwa.

Ngaba kunokwenzeka ukuyeka ukusebenza? Ngokufanelekileyo, hayi. Kuphela xa ulawula ukuvumelana nomqeshi. Ngokwenza oko, abasebenzi abaqhelekileyo banokuxhomekeka kwintsimi enjalo, kodwa abayena abagcini-zimali abaziintloko. Ngoko, ngaphambi kokuba uhambe, kuya kufuneka usebenze iiveki ezimbini ezongezelelweyo.

Ixesha lokuhambisa

Abaninzi banomdla xa umgcini-mkhulu we-akhawunti-mali angagqithisa isivumelwano sezengqesho. Ngaba kukho naziphi na izithintelo kule nto?

Enyanisweni, akukho. Ixesha lokuxoshwa kwe-akhawuntli oyintloko ngokwentando yakhe yimihla eyi-14. Ngeli xesha, oku kulandelayo kwenzeka:

• Ukungeniswa kwesicelo ngumqeshwa;
• Umbutho wophicotho-mali;
• Uphuhliso lwabasebenzi;
• Ukuphunyezwa komyalelo wokuxothwa;
• Ukubalwa ngezantsi;
• Ukutshintshwa kwe-accounting;
• Ukuhanjiswa kwamaxwebhu kumqeshwa.

Kufuneka kuqatshelwe ukuba isicelo sokupheliswa kobudlelwane nentloko asisetyenziswanga. Umqeshwa (nokuba ngumntu weqela lolawulo) unelungelo lokuhambisa le sicelo nangaliphi ixesha emva kokuqeshwa. Ngalo:

• Ngexesha lovavanyo;
• Xa kusemthethweni;
• Kwiholide;
• Kuluhlu lokugula;
• Ngaliphi na imini yokuhlala kwinkampani.

Njengoko sele kukhankanywe, umqeshi akanalo ilungelo lokukhusela ukuhamba emsebenzini. Yonke into enokuyenza yifumana i-accountant entsha entsha kwiiveki ezimbini ezibekwe. Ngaphandle koko, ishishini liza kudluliselwa entloko yenkampani, engekhe ifikeleleke.

Umyalelo wokuxothwa

Isampula yeSondlo ekudlulisweni kwamatyala ngokuxothwa kwe-akhawunti ye-akhawuntini enikwe ngaphambili. Kulo xwebhu, zonke iimpawu zomsebenzi zichazwe. Ukuphicothwa kweengxelo zoshishino kwenziwa, emva koko isenzo esifanelekileyo sokudlulisela amatyala kumqeshwa omtsha sisayinwe. Akukho nto inzima okanye eyimfuneko.

Yaye yintoni na ukuxothwa kwe-akhawunti-mkhulu-mkhulu kwisicelo sakhe? Ukuvavanya kule ngxaki, njengoko sifunde, kuyadingeka.

Kwiimeko ezinjalo, kufuneka ulandele imiyalelo:

1. Umqeshwa wenza ingxelo yokuxothwa kwaye uyinike umqeshi. Kunqweneleka ukucacisa umhla ochanekileyo wokupheliswa kobudlelwane nentloko.
2. Umqeshi ubhalisa isicelo kwijenali ekhethekileyo yokubhalana.
3. Umqeshwa uyazalisekisa imisebenzi ebekwa ngumthetho kwiiveki ezimbini. Eli xesha liya kuhlawulwa kwizinga eliqhelekileyo.
4. Inhloko ikhupha umyalelo malunga nokuphicothwa kweengxelo zophicotho-mali kunye nokutshintshwa kwamatyala kumqeshwa omtsha.
5. Uphicotho olupheleleyo lwenkcazo yemali yenkampani lwenziwa. Oku kufaka uludwe lwematyala kunye ne-asethi, kwakunye namaxwebhu anxulumene nokubalwa kweerhafu.
6. Ngokwezimiselo ezisungulwe kwintlangano, imicimbi yangoku idluliselwa kumntu ogunyazisiweyo (umphathi okanye umqeshwa omtsha).
7. Intloko yenkampani ibangela umyalelo wokugxotha i-akhawunti ye-akhawunti. Isizathu sokupheliswa kobudlelwane yiSiqendu 77 se-LC RF.
8. Umyalelo ubhalisiwe. Yena (ikopi yakhe) iqhotyoshelwe kwishishini lomntu we-akhawunti ye-akhawunti.
9. Umqeshwa uhlola umyalelo kwaye awutyikitye. Yile ndlela uxwebhu olubhalisiweyo ngayo.
10. Umhloli weSebe ulungiselela iphepha lokuhlawula i-akhawunti ye-akhawunti. Kubalulekile ukubhalisa iintsuku zeholide ezingasetyenziswa. Baya kuphazamisa ukubalwa nomqeshwa.
11. Umqeshwa ubhekisela kwiphepha lemali kwi-akhawunti yesebe. Kulapho, ufumana imali ayifumene nayo (malunga nabo kamva).
12. Umphathi uphathisa amaxwebhu amaninzi kumqeshwa (incwadi yomsebenzi, isatifikethi semali engenayo, amanye amaphepha avela kwifayili yangasese efunekayo phantsi). Emva kokufumana kwabo, iimpawu zeengxelo ze-akhawunti eziphambili kwiimagazini ezikhethekileyo.

Ifayile yomntu ngamnye yomsebenzi ifakwe kwaye ithunyelwe kwi-archive. Kulapho kuya kugcinwa isikhashana.

Malunga nokubala

Ingxelo malunga nokuxothwa komgcini-mali oyintloko? Emva koko umqeshwa akayi kukhwankqiswa ukufumanisa ukuba yiziphi iintlawulo anelungelo lokuchonga ubudlelwane nomqeshi.

Yintoni inokuthi i-akhawunti yomphathi ibhale? Lo msebenzi akafaniyo ngokweentlawulo ezivela kwabanye abasebenzi. Oku kuthetha ukuba kufuneka ahlawulwe:

• Ukuhlawula umvuzo;
• Imithombo yenkxaso yexesha elisebenziweyo;
• Imali yeholide engasetshenziswanga.

Le mali umqeshwa uyayifumana kwisiseko sekharityhulam yokukhutshwa. Ngaphandle kokubala, inkqubo yokuxothwa iya kuthathwa njengengaphumeleli. Oku kuthetha ukuba ummi angafuna imali kumqeshi, okanye abuyiselwe kwakhona, okanye akhononde kwi-inspectorate yomsebenzi wokukhusela.

Xanduva

Yiyiphi imbopheleleko i-akhawunti ye-akhawuntini enokuyenza phambi komphathi wakhe emva kokuphuma kwakhe? Akukho. Emva kokupheliswa kobudlelwane kunye nentlangano yokuphicothwa kwengxelo yenkampani, umqeshwa akayi kuba nemicimbi kunye nomphathi wangaphambili.

Nangona kunjalo, uxanduva lwe-akhawunti yomphathi luyafumaneka. Umqeshwa onjalo, osebenza kwimisebenzi yakhe, unobheja ogcweleyo kwizenzo zakhe-ulawulo kunye nolwaphulo-mthetho.

Imonakalo ebangelwa inkampani ngumphathi-mkhulu-mboleko unyanzelekile ukuba ahlawule. Ngokomzekelo, ngeendleko zemali yomntu okanye ngokubamba imali ekuxothwe kuyo kwiphepha lokuhlawula.

Ngokomzekelo, ukuba umbutho, ngenxa yephutha le-akhawunti yomphathi-mboleko, awuzange akhokhe irhafu ngexesha, umqeshwa uya kufuneka akhokhe irhafu, ityala kunye nezohlwayo.

Kuthiwani malunga nokulahlekelwa inzuzo? Umthetho waseRussia wangoku awuboneleli nayiphi na intsalela evela kubaphathi bee-akhawunti abalahlekileyo inzuzo.

Awuyi kusebenza

Ngoku kuyacaca ukuba umgcini-mkhulu we-akhawunti uxoswa njani kwisicelo sakhe. Ukusebenza, njengoko sele kushiwo, kule meko kunikezelwa ngumthetho weRussian Federation. Kodwa ngamanye amaxesha kunokukhutshwa.

Njani na? Iimfihlelo eziqhelekileyo zisetyenziselwa oku. Ngalo:

• Isivumelwano nomqeshi (akunakwenzeka ukuwufeza, kodwa kuyafaneleka ukuzama);
• Ukuxothwa ngenxa yokungakwazi ukusebenza komsebenzi (ukuphela kwekhontrakthi kwenziwa ngomhla ochazwe kwisicelo);
• Ukushiya ikhefu lokugula kunye nesicelo esilandelayo sokuxothwa;
• Ukuhamba (ngeendleko zakhe kuquka), kunye nesaziso sokupheliswa kobudlelwane.

Akukho ngcebiso okanye iingcebiso malunga nendlela yokusebenza ngokusemthethweni kwiiveki ezimbini, akukho. Kucacile ukuba ukuxothwa kwe-akhawuntini oyintloko kuqhutyelwa yi-TC. Le nqubo ngezenzo ezifanelekileyo ayibangeli inkathazo.