62 ye-akhawunti abathengi kanye namakhasimende

Lo mthethosivivinywa accountants 62 isetshenziselwa ukulawula izibalo nge abathengi kanye namakhasimende. Lokhu irejista yadalelwa kokuqhuba ezimali kohlaziyo for yonke imibhalo alethwe yikhasimende, kanye kokulawulwa izinkokhelo engenayo.

Accountant ukusebenza isikolo 62, ngokugcwele ngangokunokwenzeka kumbhalisi ibonisa yonke idatha amakhasimende. Le ndlela ivumela ukuhlaziywa okusheshayo:

• imigomo lokukhokha ngaphansi inkontileka;
• ukulawula izinkokhelo sekwephuzile ngezinsimbi zomculo obala;
• buthelela kwentuthuko wathola ngenxa amasevisi esizayo;
• nizibhale phansi izindleko for okungekho lenkathi yokukhokha selifikile;
• ukuqapha sekwephuzile promissory amanothi wathola.

Ungahlukıselana Ne sub-akhawunti e-62 amaphuzu in the plan alinikezi invoice, ngakho Accountant ngokuzimela osebenza izibalo, elula enhlanganweni yakho. Lokhu ngokwahlukana ngempela kubonakala kwinqubomgomo ezimali lenkampani.

Nokudayisa ingasetshenziswa CQ. 62 ngaphandle analytics

Vesti 62 amaphuzu ngaphandle ukuwohloka e-sub-akhawunti esivumelana amafemu wahlanganyela ukuhweba iimfesi futhi ukukhokhelwa kokuthola izimpahla ngokheshi ngokusebenzisa yemali. Ngo umthengi okudayisa akanandaba idatha bambeke izivumelwano zesikhathi eside. Ngokuvamile, bonke abathengi uthole eyodwa subkonto ngokuthi "umuntu yangasese."

Izitolo ezithengisa izinto ecebeni isitolimende, izakhamuzi uboleka (hhayi amabhange) izimo, babhekana nenkinga efana kokulandela eziyinkimbinkimbi izimali ku loan. Esimweni esinjalo, ngokuvamile iwe chain izitolo ezidayisa izinto zikagesi ezibizayo. Futhi, kukhona Isidingo sokugada kwentuthuko esimweni zangaphambi yokukhokha izimpahla. Ngakho-ke, kungaba ngcono ukuba aqhube sub-akhawunti in umongo lezi amakhasimende.

Kuyaphawuleka ukuthi ukuphathwa akhawunti kuboshelwe abathengisi abathile noma abaphathi kungasiza ekulweni ukweba kanye ukuqapha ukubulawa efanele ye-oda. I-Akhawunti uyobonisa umuntu impahla uzibophezele ukuphaphalaza lapho lokuthumela noma kukhokhelwe izimpahla.

Isidingo sub-akhawunti e-uhwebo lwezitolo

Esikhathini uhwebo lwezitolo kanye non-cash akunjalo. 62 akhawunti iqhutshwa umongo counterparty ngamunye inkontileka. Lokhu kubalulekile ikakhulukazi uma amakhasimende ukungena ezivumelwaneni ezithile nge imibandela eyehlukile nemibandela.

Ukusebenzisa nama-akhawunti amancane eba isikhathi ngempela oqothulayo ezimali. 62 amaphuzu ozuza ngesilwane esifuywayo, kodwa imisebenzi enjalo kube ngukulunga, njengoba ukwenza accounting elula ngokomlando. ukuphathwa yokubika esinjalo Ukugunda uma unemibuzo umkhawulo intela. Ubuningi obala ukucabanga njalo bakhuthazwe.

62 Ibhalansi: ukuthunyelwa

Zonke ukuzibophezela okwenziwe amakhasimende njalo ezidonswe ku-akhawunti realizable (d-t 62 ukuze t- 90.1), futhi udumo nge namarisidi esihambisanayo (d-t-51 ukuze t 62.1). Lawa wiring main. Kufana kwentuthuko wathola ezilotshwe nama-akhawunti amancane ahlukene (d-51 m, m-62.2).

Uma ukubala inikezwa yi inzalo promissory inothi, ukuthi njengoba kokuthola inkokhelo adonswe 51 bill, futhi uthole isithakazelo kwamanye engenayo kanye nezindleko (sch.91).

Ukusebenzisa 62 akhawunti lapho esebenza amagatsha

Lapho inhlangano has a iyunithi ehlukile futhi iyona elihlanganisiwe-balance sheet, accounting izibalo kanye nezibopho namaklayenti kanye namakhasimende Kwenziwa atihambi todvwa.

Uma inhlangano umzali wenza zonke izibalo division ehlukile, ke kuphoqelekile ukusebenzisa MF. 79. Isibonelo, izimali ukudayisa izimpahla namasevisi icala ku-akhawunti "izibalo Yangaphakathi" futhi zifakwe ku-akhawunti 62 (d-t 79, t-62). Amagatsha siyadingeka ukufaka sub-akhawunti efanayo ye-inkampani lomzali ngokunethezeka ibhalansi ukuhlanganisa.