Inhlangano yokusungula kwempahla. izigaba

Inventory impahla kanye nezibopho sezimali zenhlangano Kwenziwa, njengoba umthetho, ngaphambi kokuhambisa lemibiko ngonyaka. Le nqubo has eziningi izici. Cabanga ngazo esihlokweni.

Uhlolojikelele

Iqoqo impahla inhlangano iqoqo izinyathelo ezihlose ngokuqinisekisa nokubhalisa khona, isimo kanye ukubaluleka amafa eziphathekayo. Ulwazi mayelana nabo iqukethwe amabhuku afanele. I ibhizinisi ihlinzeka umnyango ekhethekile, Accounting ehola. Inventory kwempahla inhlangano obulandela ukushicilelwa oda efanele. Lo mbhalo acacisa base salokhu inqubo, kunikezelwe Commission. I-oda futhi icacisa umlamulajuqu kubulawa imisebenzi. Inventory kwempahla lenhlangano kungaba kwenziwe kokubili lohleliwe futhi okungahleliwe.

imisebenzi

Inventory kwempahla lenhlangano kuyadingeka:

1. Ukuze ukusungula khona langempela zezimpahla zenani elikhulu impahla.
2. Ukuqhathanisa idatha etholwe ngedatha kwezitatimende zezimali.
3. Ukuhlonza izinsiza engekho ezingeni, ekwakhekeni umbono wabonisana, ukulungiswa imibhalo ukuze bhala-off noma ukubhala phansi ka. ochwepheshe ezidingekayo futhi izikhungo abanekhono kungenzeka baneqhaza ekuqhubeni le izinqubo.
4. Ukunqunywa wecala uma ithola ngokweqile, ukusweleka, nokucekela phansi impahla.
5. Qinisekisa ukuphelela nokushaya emhloleni isibonisi ngokuqondene nezimpahla kanye nezikweletu, ukuhambisana imigomo ezivumelwano, isicelo wezinyathelo sokusukuma futhi abuyisele izikweletu, bhala-off ekupheleni kwesikhathi imincele.

ngezigaba

Kunezinhlobo ezahlukene iqoqo ngokuqondene nezimpahla kanye nezikweletu kwenhlangano. Ngokwesibonelo, izinqubo kungenzeka ngokwengxenye, bakhethe, ephelele, gqwa. Phakathi naleso sikhathi, ukuqinisekisa ukucophelela kanye nezitatimende ezikhomba ukuthi okuqukethwe idatha futhi imibhalo eyinhloko oluhambisana isimo langempela izindaba ivumela yokusungula okuqhubekayo komhiaba kwenhlangano. Kuphoqelekile ngokuhambisana sigaba. 7, imiyalelo, imithetho elawula nokulungiselela ukuhanjiswa yokugcina (nyangazonke, ngonyangantathu, yonyaka) Izinkomba. Inventory kwempahla kwenhlangano, ukubhalisa imiphumela kwenziwe ngokulandela imihlahlandlela methodological evunywe i-Ministry of Finance Order № 49 13.06.1995 idethi, le

imithetho Jikelele

Inhlangano eyenziwa iqoqo impahla maqondana amafa eziphathekayo, kungakhathaliseki indawo yabo. Inqubo kusebenza ezikhona kanye nezinye izinto ezibonakalayo akuwona awakho inkampani, kodwa zigcinwa ukuqasha, wathola izocubungulwa nokunye. I yokusungula uqhutshwa maqondana amafa washonaphi. Ukucwaningwa eyenziwa indawo impahla. Lokhu kungaba esitolo, isitolo, ukukhiqizwa ndawo, i-laboratory kanye nokunye. Inqubo zokuqhuba iqoqo impahla yenhlangano kuhlanganisa izinyathelo ezilandelayo:

1. oda edition.
2. Ihlola kanye yokusungula.
3. Nokubhala.
4. Ukuqhathanisa idatha.
5. Kwenta tiphetfo.

ukuze

Kufanele zithathwe kusengaphambili ukuze inhlangano iqoqo impahla akubi obangela abasebenzi nezikhulu singalindele futhi bakwazi nokukulungiselela. I-oda uthi ikhomishana, uSihlalo walo, izinto okuyiwona kwamabhuku oyokwenziwa nemigomo yalo. Lowo Mbhalo wangonyaka we ungenza ifomu ebekwe imihlahlandlela. I-oda bhalisiwe encwadini control.

Commission

Njengoba amalungu aso elandela angasebenza nabaqashwa, Accountants, kanye nezinye izifundiswa abanale sekhono ezifanele namakhono ngokuzeleko ekuhloleni izikweletu kanye nempahla ibhizinisi. Kungase kufakwe ikhomishana abantu ezibonakalayo wemfanelo. In the ukungabikho okungenani ilungu elilodwa ezimisiwe Imiphumela yokuhlolwa kwamabhuku kungenzeka nilenze. Lokhu kuyiqiniso ikakhulukazi ezimweni lapho inhlangano iqoqo impahla yakhelwe ukukhomba abantu ababenze leli ukweba, ukonakalisa emafeni eziphathekayo, yokuqinisekisa Kwenziwa ngokushintsha impahla kanye abantu abaphethe kanye nokudluliswa iziboshwa enkantolo.

Nge inani elikhulu lezinto ukuthi siyothatha isikeni zingase zimiswe ikhomishini ukusebenza. Ziyakwazi ilawulwe usihlalo unomphela core iqembu bamabhuku. Imisebentiluhlolo wemisebenzi ukusebenza akuyona kuphela ukuhlola isimo nokutholakala impahla engokoqobo. Bafanelwe ukwenza iziphakamiso yokuthuthukisa zokuqapha, isitoreji, ukwamukelwa kanye nempahla ukukhululwa.

Ukuthunyelwa izinto

Inhlangano yokusungula kwempahla kuhilela ekutholeni izinsalela of impahla engokoqobo kanye nezikweletu ekhona imibhalo. Kuze kube yimanje, amalungu eKomiti Audit ubuyekeze zonke namakhadi emali izitatimende, izitatimende izinguquko ezikhungweni kanye nemishini. Ungene usihlalo we yonke imibhalo ukuthi Banamathele wokuBhaliswa. Kulokhu, inothi ekhombisa usuku yokusungula. Lokhu kunikeza isisekelo sokunquma ezibonakalayo ezenziwa ngokungakhathali accounting izinsalela ukuba zokwelapha phezulu.

esibalulekile

Ngaphambi kokwenza iqoqo impahla kwenhlangano, impahla kanye nabasebenzi wemfanelo zithathwa ukuthi zonke-Consumables Amadokhumende credit wafakwa akhawunti noma ukuxhumana kwiKhomishana nokuthi zonke izinto atholiwe kuthiwa ivela, futhi iqedwe - ukwesulwa. Leli phephandaba efanayo ngabantu abaye ziphendula kulo nesamba semali amandla ommeli ukuthola / ukuthola ingcebo. Ihlola khona langempela impahla wenziwa nge khona saziso abasebenzi wemfanelo. Uma wamukela ushintsho sobuso ababethi yokusungula irisidi. Ngesikhathi yonke imisebenzi nge izinto kwakhawuka. Uma kokuthola impahla engokoqobo ngokuhamba kwamabhuku basuke ibekwe eceleni futhi wenze iqoqo kubo. Uma yokusungula ubanjwe izinsuku eziningana, ne impahla egumbini uphawu.

Ihlola ingcebo

Njengomthetho, ke Kwenziwa indlela eqhubekayo. Ucabanga ukuguqulwa wonke amanani ngokuphelele. Le nqubo ngempela isikhathi. Imithetho yokusungula ovunyelwe ukusebenzisa izindlela yokuqinisekisa lula kuphela ezimweni ezingavamile. Ngokwesibonelo, izindlela ezifana kuvumelekile uma izimpahla audit okubalulekile lokugoqa umhlinzeki njengoba yayinjalo. Kulokhu, inombolo yetintfo ingasungulwa ngesisekelo imibhalo ohambisana audit saziso ngokwemvelo. Uma imiphumela yokuhlolwa isampula iyoba ukutholwa phakathi kwe izinkomba, noma sibonakala ngokwanda wokugubha abahlinzeki Ukucaciswa, futhi khona langempela amanani ikhomishana ubophekile ukuba afeze okuqhubekayo (ngokugcwele) yokusungula.

wokubuyekeza izikweletu

Inventory ka izikweletu ibhizinisi kuyinto nokubuyisana idatha ku nemizana namakhasimende / osonkontileka. Ukucwaningwa Uqinisekise ubuqiniso ukukhokhwa (khona imibhalo eyinhloko), ngokunemba izibalo kanye kumiswa ibhalansi yokugcina ngosuku inqubo. Uma kudingekile, uKhomishane angase acele isenzo wekubuyisana. idatha wakhe iqhathaniswa ulwazi kusuka inkampani ezimali.

Ukudweba up ezikhona futhi izenzo

Iziqondiso № 25H (Isijobelelo 3) zinikezwa imibhalo ehlukene ngayinye ifomu into zokubuyekeza. Amafomu ezikhona, inkampani unelungelo ukuthuthukisa bebodwa. Kulokhu, amafomu kungenzeka uthole imininingwane eyengeziwe nemagugu acabangele ngokucacile ulwazi kuveza amagugu impahla kanye izici isitoreji yabo. Nokho, noma kunjalo, la mafomu kumele izinkomba elicacisiwe Isijobelelo 3. izenzo kanye yokusungula yokusungula idatha khona langempela impahla kanye isinqumo yangempela ukuqashelwa ubhale izinkinga ezihilelekile. Sokuqinisekisa ukuphelela nokushaya emhloleni ulwazi, ekwenziweni kuphendula Audit Commission. uhlu ngalunye yakhiwa okungenani 2 amakhophi.

ngokucacile ukugcwaliswa

Amagama izinto yokusungula kucacisiwe ngokuhambisana ngesilwane esifuywayo namayunithi kunakwe. Ekhasini ngalinye ukhombise inombolo yamanani (amazwi) futhi inani eliphelele amayunithi ngokomzimba, eqoshiwe ekhasini, kungakhathaliseki kulokho izinto eziningi (khilogremu, izingcezu, amamitha, njll) Ingabe eboniswe. Uma kucatshangwa ukuthi isiphambeko sabo ukulungiswa wenziwa kuzo zonke lezo zimo ngu esivundlako okufakiwe okungalungile nokubeka phezulu kwesokudla. Kulokhu, nesignesha amalungu ikhomishini futhi abantu ezibonakalayo wemfanelo. Akumele ishiywe angenalutho ezikhona emagrafu. imigqa elingenalutho kuthiwa sawela emakhasini zokugcina. yokusungula Hlukanisa kufanele iyawakha kuleso sakhiwo, okuyinto yaqashiswa, esitokisini noma wathola ukuze kusetshenziswe. ikhophi Omunye Lomculu kufanele ithunyelwe kumnikazi we impahla. Ekhasini lokugcina inothi ukuhlolwa taksirovki, amanani kanye ekubalweni imiphumela. Wenza ukuthi wonke amalungu ikhomishana kanye impahla abasebenzi wemfanelo. Emva impatho yokugcina unikezwa irisidi ukuthi isheke iye yenziwa phambi kwabo, abanakho iyazihlonipha mabhuku babekuthola impahla ukuba ayilondoloze,.

ukuqhathanisa idatha

Izenzo kanye yokusungula, esisayinwe amalungu Auditing Commission, idluliselwe ezimali. It uyakufakazela ngokunemba design futhi izibalo, ufanisa idatha langempela nokusebenza yokubika. Uma kwenzeka sokusuka isitatimende ukungafani efomini 0504092. Kulo mbhalo, ulwazi olulandelayo kumele kuqoshwe:

1. Ukushoda ngaphakathi futhi ngaphezu kwesejwayelekile amagugu ukuzithumela kwezinye izindawo nokufa ukubaluleka kanye nemigomo ambalwa.
2. Intengo emakethe into, umehluko phakathi ke kanye nenani esithwele.
3. Inani Inala kanye nemigomo ambalwa.

Inani lamakhophi encwadi engeyesibili isitatimende - hhayi ngaphansi kuka 2. Lapho eqhathanisa izibalo kufanele kucatshangelwe peresortitsu uyakwazisa isamba umehluko ezisuka kusukela ke. Ngaphezu kwalokho, kufanele bathi le ukulahlekelwa ngaphakathi ukalwe amagugu ukuzithumela kwezinye izindawo nokufa. Imiphumela Audit ezilotshwe yokusungula. Ukuze uhlobo impahla engokoqobo ngamunye ifomu elihlukile.

amadokhumenti

ezikhona asetshenziswe yokusungula:

1. Securities.
2. Ezilinganisweni-akhawunti ye-akhawunti yemali.
3. Yemali esalele emuva emalini ebolekwe, credit.
4. Russian isimo izikweletu izibambiso.
5. Okuqinile amafomu zokubala imiqulu yezezimali.
6. izikweletu State of the Russian Federation ngokunikeza iziqinisekiso kanye loans wathola.
7. Ukubalwa kwemali engenayo.
8. amafa Non-zezimali.
9. Cash.
10. Izinkokhelo ukuba abahlinzeki, amakhasimende, amanye abakweletwayo nababakweletayo.

umthwalo

Imininingwane amadokhumenti ezimali yokubika owaziwa ayivumelekile, uma yokusungula kwenziwa hhayi imithetho kanye imiphumela bodokotela ukwephula izidingo. Ucwaningo luthole, isibonelo, ezimweni lapho inkampani enquma amjezise phezu ezibonakalayo umsebenzi onecala enkantolo. Ukweseka umbono walo inhlangano kuyodingeka ikhipha enkantolo yokusungula imibhalo ogunyaziwe.

Ngokuhambisana jikelele umthetho abahloli ayikwazi onikezwe inkampani inhlawulo into abazi Ucwaningo wenziwe naphezu komsebenzi ekhona. Umthetho akusho ukusungula yimuphi unswinyo ngokwehluleka imisebenzi yokusungula. Izinkampani zidinga ukuba baqonde ukubaluleka futhi isidingo le nqubo. Phela, yakheke ke ngenxa yokusungula umbono okufanele kwezinto isimo nempahla yabo kanye izikweletu ekhona.