Izitatimende ze-akhawunti: izinhlobo nokubunjwa. Umqondo wezitatimende zezezimali

Ukubika nge-Accounting uhlelo olucacile lwezinkomba ezibalwe ezibonisa isimo sangempela sebhizinisi futhi sibonakalisa imiphumela yokukhiqiza nemisebenzi yezezimali. Kubalulekile ukuhlaziywa nokuhlola okuhloswe kokusebenza kwenkampani. Isisekelo sokuhlanganiswa kwayo yi-data accounting. Kuyini ukubika kwezimali, izinhlobo kanye nezidingo zokuhlanganiswa kwayo - isihloko salesi sihloko.

Imisebenzi eyenziwe

Ukusebenza kwezitatimende zezimali kusakazwa ngezindlela ezimbili: ukuhlinzekwa okwesikhashana kolwazi olunokwethenjelwa nokulawula isimo esimweni.

Ukwaziswa kubeka phambili ekubikeni ukutholakala kolwazi mayelana nezwe langempela lemiphumela kanye nemiphumela yemisebenzi yenkampani ngokujwayelekile nakuzo zonke imikhakha kanye nezimboni.

Umsebenzi wokuqapha ukuqinisekisa ukuqapha izinga lokuhlinzekwa kolwazi oluthembekile ngempela. Ukulawulwa kwangaphakathi kwezimali okunjalo kwenziwa ngomjikelezo ngamunye wokuphendula, okungukuthi, isikhathi ngasinye sokubalwa kwezimali siphela ngokulungiswa kombiko wezezimali okuqedile ukugcwaliseka kwesikhathi kanye nokuqinisekiswa kwedokhumenti yemiphumela yomsebenzi wenkampani.

Umqondo nezinhlobo zezitatimende zezimali

Ngakho-ke, ukubikwa kwebhizinisi kuyisigaba sokugcina sokusebenza komsebenzi kanye nesifinyeto solwazi mayelana nempahla nesimo sezimali senkampani. Ulwazi lokubika lusetshenziswa abasebenzisi bangaphandle abahlola ukusebenza kenkampani (isibonelo, embonini), kanye nokuqhuba umsebenzi wokuhlaziya ngaphakathi kwenhlangano. Ngaphezu kwalokho, inhloko yenkampani incike ekutheni idatha yokubika ngezezimali yokuqaliswa kokuphathwa kokusebenza, kanye nezinsizakalo zezomnotho - lokhu kuyisisekelo sokuhlela nokuthuthukiswa kokukhiqizwa. Ukubika kuvela ngesisekelo semigomo yokuthembeka nokusebenza kwesikhathi sokusebenza kwezimali, kanye nokuqhathaniswa kwezinkomba zokugcina zombiko onomlando ofanayo wezomlando.

Umthetho wamanje uvumele amafomu okubika okujwayelekile. Ukubika kwezezimali kuhlanganiswe ngezinhlobo, imvamisa yokuhlinzekwa kanye nezinga lokukhiqiza ulwazi lwe-accounting.

Yimiphi imibiko

Ngokwejwayelekile ukubhaliswa, ukubika kungaba yonyaka noma ephakathi. Ngokuhambisana negama, imibiko ephakathi ihlelwe ngezikhathi ezahlukene, isibonelo, inyanga, ingxenye yesine, isigamu sonyaka. Umnyaka wenziwa ngokuphela konyaka.

I-degree of generalization of data ibuye ihluke. Kukhona imibiko eyisisekelo, eyakhiwe yizinsizakalo, futhi ihlanganisiwe, ehlanganisiwe, okungukuthi, ukuhlanganisa idatha yazo zonke izigaba zesakhiwo zenkampani.

Amafomu kanye nezinhlobo zezitatimende zezimali

Namuhla, kunezinhlobo eziningana zokubika kanye nezinhlelo zokusebenza eziningi ezihambisanayo. Ngokususelwa esikhathini esakhiwa ngaso, noma yiziphi izinhlobo zazo zingabhekwa njengonyaka noma ophakathi.

Izitatimende zokubalwa kwezimali, izinhlobo zazo ezibhekwa kulokhu kubuyekezwa, zinikezwa ibhalansi futhi zibika kuwo:

• ngenzuzo nokulahlekelwa;

• izinguquko enhlokodolobha;

• ukugeleza kwemali.

Amafomu angenhla ahlanganisa iphakheji elidingekayo yemibiko yonyaka yonyaka. Unyaka uhlanganiswa nemibiko elandelayo:

• isicelo ebhalansi (ifomu no. 5):

• inothi elichazayo elihlinzeka ngolwazi oluningiliziwe mayelana nokuthengiswa okwenziwe;

• isiphetho somcwaningi wamabhuku, sihlanganiswe ngokusekelwe imiphumela yokuqinisekisa idatha yokubika.

Okucacile kwenkampani kunomthelela ekungezeni le phakheji neminye imibiko. Isibonelo, izinhlangano zomphakathi zibika njalo ngonyaka ekuqondeni kwezimali ezihlosiwe, ukwakha ifomu elifanele, nezinkampanini ezihlukahlukene zemboni, imibiko yomnyango ivunyelwe futhi ivumelana noMnyango Wezezimali weRF.

Umthetho wamanje uvumele amafomu okubika okujwayelekile okujwayelekile kanye nezincomo zokuqedwa kwazo. Iminye yemibiko ebhalwe ohlwini yembula ulwazi oluqondile. Masikhulume ngomunye wabo.

Ishidi lokulinganisela

Ibhalansi, njengefomu eliyinhloko, lilandele izinhlobo kanye nokwakheka kwezitatimende zokubika kwanoma yiliphi ibhizinisi. Itafula ezigabeni ezimbili zokuqala lapho zonke izimpahla zenkampani (impahla nemali esebenzayo) zihlelwe ngokwemigomo yamanani, okwesithathu, yesine nesikhombisa - imithombo yemfundo yalezi zimpahla, okungukuthi, izimali, imali, izimali kanye nokuboleka imali. Ukwakhiwa kwetafula lokulinganisela kusekelwe ekulinganisweni kwesamba sempahla kwisamba semali yezimali. Kubonisa kuphela izilinganiso zezinkomba ekuqaleni kwesikhathi sokubika nokuphela kwayo. Amandla okukhula, ukuguqulwa noma ukunyakaza kwesibonakaliso esinikeziwe phakathi nenkathi ehlaziywe ibhalansi kungabonakala kuphela kumanani ajwayelekile aphelele okulungisa ukukhula noma ukunciphisa inani. Ukwaziswa okuningiliziwe kunikezwe imibiko enamathiselwe ebhalansi.

Isitatimende Senzuzo Nokulahlekelwa

Phakathi kwemibiko yokwengeza ifomu eliyisisekelo, leli fomu libuyisa, ukubeka izinhlobo zezitatimende zemali zenhlangano. Iqukethe ulwazi ngemali engenayo etholakele nezindleko ezithintekile, kubonisa izinkomba zokukhiqiza. Umphumela wezezimali ubalwa ngokubalwa , kubalwa kusukela ekuqaleni konyaka yi-inani eliphelele. Leli fomu linikeza ithuba lokuhlola ngokulinganayo imisebenzi yenkampani yenkathi yokukhokha.

Lo mbiko, kanye nesimo sokulinganisela, kuyimfuneko yamabhizinisi azo zonke izinhlobo zobunikazi, kufaka phakathi ibhizinisi elincane.

Isitatimende sezinguquko kokulingana

Akuyona impoqo yezinhlangano ezincane, lo mbiko ufakwe kwisethi enkulu yefomu zezimali futhi uqedela izinhlobo zezitatimende zezimali zebhizinisi. Ifingqa imininingwane ekhombisa izinguquko emkhakheni wenkampani kanye nezinye izimali ezigcinwe imali, ezengeziwe, kanye nenani lemali ekhokhelwayo egcinwe.

Ifomu linikeza ukugcwaliswa kwezinxenye ezimbili. Okokuqala, ulwazi mayelana nenhloko ekhona esikhathini sokubika esidlule, ingxenye yesibili inikezelwe ngolwazi esikhathini esibukeziwe. Ulwazi olukulo mbiko luchaza izinkomba ezisele, lugxilwe esigabeni sesithathu.

Isitatimende sokugeleza kwemali

Izinhlobo zombiko wokubika izimali zenziwe ngefomu elithile elibonisa ukuguquguquka kwezinto ezithinta uketshezi ezinkampanini zemali. Idatha yamarisidi wangempela kanye nokuphuma kwezimpahla zezimali inikezwa ngokuqhathanisa nedatha yesikhathi esedlule, esithatha ukuhlaziywa kwamandla okuhamba kwempahla. Ulwazi olunikezwe kulo mbiko lusekelwe kwidatha yesigaba sesibili esele ibhalansi, lapho imininingwane yenkampani yokusebenza yenkampani igxilile.

Izidingo zokulungiselela izitatimende zezimali

Ulwazi oluhlinzekwa emafomu okubika ngumthombo obaluleke kunazo zonke wolwazi esimweni sezindaba enkampanini. Ngakho-ke, izitatimende zokubala, izinhlobo zazo ezichazwe kulesi sihloko, zihlinzeka ngezidingo eziningi. Lokhu kufaka ukuthembeka, ubuqotho, ukubaluleka. Ukuze kuqinisekiswe ukuphepha kwabo ekupheleni konyaka wezimali, ibhizinisi liqhuba inqolobane yawo wonke ama-akhawunti e-accounting - impahla, izimpahla zokukhiqiza kanye nezinqolobane, ukheshi, izikweletu namacala.

Ngaphezu kwalokho, ukulethwa kwezitatimende zezimali kufanele kwenziwe ngezikhathi ezithile, kumaphepha emibiko yonke imininingwane edingekayo kanye nezidingo ezigcwalisiwe, izitembu zinyatheliswa. Izitatimende ze-akhawunti, izinhlobo zayo, ezidingekayo kwenkampani eyodwa, zivunyiwe yizimpawu eziqondene nazo.