Ishadi lama-akhawunti ebhange. Izigaba eziyinhloko nezici

I-akhawunti yebhange ye-akhawunti yohlu oluthile lwamabhuku e-accounting lapho imisebenzi ehlukahlukene ibonakala khona ngokuhambisana noMthethonqubo No. 385-P.

Umthethonqubo No. 385-P usungulwe uMthethonqubo No. 302-P futhi usebenza kusukela ngoJanuwari 01, 2013. Zonke izikhungo zesikweletu eRussia kumele zigcine amarekhodi e-accounting ngokuhambisana nale dokhumenti.

Ngokuchazwa okuvamile, ibhange inhlangano eqoqa izimali kwidiphozi, idiphozi, ama-akhawunti okudluliselwa kwabo okulandelayo kubantu ngabanye kanye nezinhlangano zomthetho ngendlela yokuboleka imali ngokukhokha nokubuyisela. Njengoba amabhange adinga ukugcina i-akhawunti eningiliziwe yokuthi isikhathi eside sitholaphi nokuthi imali yamukelwa bani, nokuthi isikhathi eside futhi banikezwa bani, ishadi lasebhange lama-akhawunti lihlukile eshadini lama-akhawunti enhlangano ejwayelekile enani elikhulu lezikhundla. Ishadi lama-akhawunti webhange linama-akhawunti angama-18-20 amaningi.

Ishadi lama-akhawunti ebhange lokuhweba liqukethe ama-akhawunti we-2 ne-oda lokuqala, lapho okugcina kunamadijithi amathathu futhi kubonisa izinto ezibekiwe zokubala. Futhi ama-akhawunti okulandelana okwesibili aqukethe ama-oda woku-oda okuqala ngokungezwa kokunwetshwa kwe-oda. Ziyinkimbinkimbi yokucubungula okuningiliziwe.

Ishadi lama-akhawunti asebhange liqukethe izingxenye eziningana eziyinhloko:

• Isigaba 1 ku-accounting accounting. Ibonisa izimali ezithunyelwa ebhange ngabasunguli bayo, zigcine izimali, zigcinwe imali, zikhokhela imali ekhokhelwayo, ilahlekelwe imali, ilahlekelwe. Ama-akhawunti angaba esebenzayo (ibhange kumele lithengise noma lingeyakhe) futhi lingenzi (ibhange libophezele kunoma iyiphi inhlangano noma umuntu).
• Isigaba 2, esibheka izinsimbi eziyigugu, ukheshi. Esigabeni, ama-akhawunti asebenza kakhulu futhi akhombisa ukutholakala kwemali kanye nezinsimbi eziyigugu kwesinye noma esinye isigaba sokusabalalisa (ngokukhokhwa kwamahhashi, ama-ATM, ukuhamba, izinsimbi eziyigugu - ekuhambeni, ezinhlamvu zemali, kuma-akhawunti akhethekile, njll). Ama-akhawunti we-passive avulwa amakhasimende agcina izinsimbi eziyigugu kuleli bhange.
• Isigaba sesi-3, sokuhlala kwe-accounting interbank. Isigaba esikhulu esibonisa zonke ubudlelwane phakathi kwezikhungo ezahlukene zezikweletu, kuhlanganise namabhange angewona ahlalayo kanye neBhange Elikhulu leRussia Federation.
• Isigaba 4, ukubonisa ukuthengiselana namakhasimende. Kubandakanya ukubonakaliswa kokuthengiselana namakhasimende, kufaka phakathi ukubalwa kwemali kuma-akhawunti, ukubalwa kwezimali, ukuboleka imali, ukubolekwa kwemali, nezinye izimali ezibekiwe, izinkokhelo, imisebenzi yokuqashisa, njll.
• Isigaba 5. Uklanyelwe ukubonisa ukuthengiselana kokuthengiselana ngezinsimbi zemali ezivela, izibambiso. Lokhu kubonisa inani lemali ebhange ekutshalweni kwamasheya, izibopho, izikweletu zezinye izinhlangano, ngokuhlukaniswa kwezitshalomali kumafa wezakhiwo zikahulumeni, izikhungo zezikweletu, izinkampani zangasese, kanye nokwabiwa kwezitshalomali ezinqolobaneni zezinhlangano nezinhlangano zangaphandle. Ama-akhawunti asebenza kakhulu. Futhi nansi izibambiso ezikhishwe yibhange ngokwazo (izikweletu zebhange).
• Isigaba 6 sokubheka izindlela ezahlukene namafa. Lesi sigaba sikhombisa ukutshala izimali kulabo abaxhomeke kuyo kanye nezinsizakalo zesikhungo sesikweletu, kumasheya ezinkampanini ezihlukahlukene, ezimpahla ezihleliwe kanye nomhlaba, izindawo zokuhlala nabanokweleta nabathengi (abahlinzeki, izinkontileka, abasebenzi, njll).
• Isigaba 7, esibonisa imiphumela yemisebenzi. Nazi ama-akhawunti aklanyelwe ukubonisa imali, imiphumela yezezimali, izindleko, intela yentela, njll.

Futhi ishadi lama-akhawunti webhange lihlanganisa isahluko esithi "B", lapho imisebenzi yezimpahla ezithunyelwa ekuphathweni kwethemba, isahluko "B" (ama-akhawunti angabhalisiwe), okudingekayo ukubonisa amanani angahambelani ngokuqondile namafa asebhange, aboniswa ngokwehlukana, kubandakanya: Amafomu ezokuphepha (abanikazi bezakhe kanye nabangaphandle), ukusebenza ngemali yamanani (ukuhlola ukuqoqwa, imali eyamukelwe ukuhlolwa, njll), ikusasa, ukuqashisa, imisebenzi yokuqashisa, izinsimbi zemali ezithathayo, nokunye nesahluko "D" (ama-akhawunti Depot), de neyaziwayo izibambiso ukuthengiselana ngokuya ambalwa.