Eyodwa ezimali: isakhiwo senhlangano, isimiso ukusebenza

Ngokuhambisana nomthetho ofanele, inhloko kwesabelomali ibhizinisi unelungelo lokukhetha indlela accounting, kufaka phakathi ngokuthumela lokhu ezimali eyodwa. The main izenzo normative olawula lo msebenzi, isinyathelo NC, BC, futhi uMthetho Federal №129. Cabangela eminye indlela akhawunti eyodwa.

isizinda normative

Ngo Art. 162 BC wathola ukuthi amandla isabelomali lomamukeli kuhlanganisa ehlukile kwamalikhodi noma ukudluliselwa imisebenzi eminyangweni accounting eyodwa. Lesi sikhundla inikeza futhi n. 2 tbsp. 6 zoMthetho Federal №129. Ngokuvamile, kuthiwa abaholi angaqalisa ukusebenzisa ukudluliswa kwamandla nsuku nezivumelwano. Ngu n. 5, Art. 321,1 yokubika yentela eyodwa ezimali, uma ibhizinisi isabelomali eqhuba khona ibhizinisi. Iphinde igcwalisa ukumenyezelwa izintela. Lowo Mbhalo wangonyaka we asebenzelana ngayo umnyango IRS ngesikhathi ethula isabelomali sika-indawo yebhizinisi.

eyodwa ezimali

Kufanele ukuthi okwamanje sisebenza kwemitsetfo lelawula nezindaba yokwenza ukubika, kuthinta emisebenzini yesikhungo nje kuphela. Ngakho-ke, empeleni zivame ukuba nezinkinga ezihlobene ngokuqondile ukusebenza kwabo kanye ukuhlolwa. Eyodwa ezimali uba iyunithi ezikhethekile. Ngesikhathi besanda kuqala izikhungo ezifana akhiwa iziphathimandla isimo nemithetho yendawo - abalawuli isabelomali izimali. Okwamanje, i-accounting eyodwa - engokomthetho kuqhathaniswa ezimele. It has impahla yaso, ukuphrinta amafomu. Ukuze bafeze imisebenzi yayo yomnyango isebenzisa isofthiwe ekhethekile accounting ( "Business Park",. "1c: Izimali izikhungo kwesabelomali", nokunye).

olawula Imibhalo

Izenzo main ngokuhambisana wakhiwa okuyinto yenhlangano isakhiwo ezimali aphume ashone izimiso amabhizinisi kanye nokulahla umzimba ikhanda actuator tesifundvo noma i-MO. Futhi ekhishwe imibhalo wendawo elawula umsebenzi sikhungo. udaba ngokwalo yabo ezimali eyodwa kwezikhungo zikamasipala noma bezinhlangano eziphethwe uhulumeni isabelomali. Lezi yedolobha yilezi:

1. Imiyalelo kanye oda ekhanda.
2. Labor iziqondiso.
3. Isivumelwano esenziwe ngokuhlanganyela.
4. WeMithethonqubo amabhonasi.
5. I-oda inqubomgomo yezezimali.
6. Regulation on ukuhlinzekwa kwezinsizakalo bese ekukhokhela.

imisebenzi

Injongo eyinhloko ye-isikhungo wenza olugcinwa ku izinto ngazinye kwezindleko amayunithi okuqondene iminyango ehlukene (ibhajethi, izikhungo zomphakathi). Eyodwa ezimali izenzo nabo ngesisekelo isivumelwano. Ivikela amabhizinisi wakhe ngamunye ngaphakathi amandla zeminyango imikhakha ekhona esifundazweni. Ukuhlela kanye ezimali ye kwesabelomali izindleko, kanye nezimali ezitholwa ngalesi imisebenzi yebhizinisi kwenziwe umongo izikhungo. Izindleko ngezimali owazenza olulodwa L / s balinganisela isifinyezo. Kuyinto eyodwa ezimali. Imisebenzi Phiko ukusebenzela ukuqaliswa zimali, ukulawula izibalo isimo, kulondolozwe impahla engokoqobo futhi imali. Liqinisekisa ukusetshenziswa ukonga futhi okubhekiswe wezezimali ukuqinisekisa ukulungiselela ngesikhathi esifanele yokubika yonyaka futhi ngezikhathi ezithile. Eqinisweni, iyunithi nokobana zonke ezimali izidingonqangi kule ibhizinisi.

abaholi amalungelo

Unit amakhanda, ukuhlinzeka amasevisi ezimali isabelomali kanye nezinye amabhizinisi yomnyango ugunyaziwe imali amayunithi. Ngesikhathi abaholi efanayo:

1. Ngena inkontileka supply.
2. Thola kwentuthuko izidingo zomnotho nezinye, noma avumele Ukukhishwa yabo abasebenzi babo ngokuhambisana nemithetho elisungulwe oda.
3. Phetha izinkontileka zabasebenzi.
4. Nikeza imvume izindleko yelungiselelo elenziwa esabelweni sezimali.
5. Sebenzisa obuku amazinga ukudla, izinto kanye naletinye tindlela tekuphila ukuhlangabezana nezidingo ibhizinisi.
6. Ngena imibhalo elinikeza isisekelo Ukukhishwa kwemali, yokusungula, nezinye izinto eziyigugu, uthi imibiko izinkokhelo kusengaphambili, izenzo bhala-off imishini ezigugile.
7. Thola ulwazi oludingekayo kanye izinto ezihlobene ekukhishweni isabelomali.
8. Xazulula ezinye eziphathelene nokuphila ezezimali nezomnotho ibhizinisi.

Ukwahlukaniswa amayunithi

Izidumbu esiphethe esifundeni noma eMnyango Wezokuvikela lingakhetha amazinga ehlukene yinye ye-akhawunti esikhungweni esithile. Kuye lokhu ikhomba iyunithi Izinjongo ethize. Ngokwesibonelo, uma yinye egcwele ku abasebenzi engabondli abakubo isikhundla accountant. Ngokulandelana, abumane kanye nezinsizakalo eyenziwa olugcinwa. Kulokhu, iyunithi usebenza kuqhathaniswa angawodwa kulesi simila. Isibonelo kungaba eyodwa ezimali izinkulisa. imibhalo Primary eziphathelene ukuhamba amasheya kanye nezinye izimpahla zezimali, egcwele izikhulu ethwele isithiyo. nabaholi bamabhizinisi unikeze idatha izimali kanye izindleko. Kulesi sisekelo, eyodwa ezimali izinkulisa edonsa izilinganiso. amasignisha sokudla izicelo Ukukhishwa abasebenzi kwentuthuko baphendule ngabakwenzile, ukubika izinsolo kulezi izinkokhelo, izitifiketi zokuhlala kanye kwabasebenzi yokukhipha iholo agodliwe ngoba amakhanda DOW. Kubhekwe yinye uhlelo njengamanje kubhekwe ethandwa kakhulu. It ikuvumela ukunciphisa izindleko kanye nesikhathi, kanye nemali.

Kwengxenye ukudluliswa kwemisebenzi

Leli cebo yesibili ethandwa usebenza akhawunti eyodwa. Kulokhu, ezinye imisebenzi idluliselwe division, futhi abanye isetjenziswa ngesikhathi ibhizinisi. Ngokwesibonelo, accounting umnyango eyodwa ongenza izibalo nosonkontileka nabahlinzeki, off-isabelomali izimali futhi isabelomali izimali nezintela. Izinkampani abasebenzi izikhundla ezihlobene afakiwe. Abantu abahlangene nabo, liqalise esele imisebenzi. Lezi amacala, ngokukhethekile, hhayi kuphela yayihlanganisa nokulungisa amaphepha eyinhloko, kodwa futhi amaphepha, wenza njengoba base tekubala. Lesi sakamuva, ngokukhethekile, abasebenzi, kwabasebenzi irejista, ngokuvumelana idatha kusuka lapho bhala phansi inventories elisetshenziswa ibhizinisi, nokunye. ezimali eyodwa kuleli cala, sinikezwe imisebenzi asimeme. Uneziqu ilungelo ukuqinisekisa ngokunemba imibhalo okufakiwe, nomqondo amanani kwamabhizinisi kanye namanani, ukuqapha nokulandela oda imali ka kwesabelomali kanye nezinye izindlela. Eyodwa ezimali futhi inikeza evulekile, kuhlanganise thempeli amanani yentela ukuze izitatimende zezimali.

ngaphezu kwalokho

Kwezinye izimo inhlangano isabelomali ithola igunya esiphezulu ku accounting ukuhamba izimali. Ngakho, inikeza uphiko oluyisipesheli ngodondolo abanekhono. Eyodwa ezimali uzakuba nelungelo afeze ezimali izindleko, okuyinto akhiqizwa ibhajethi nto ehlukene. Ngokuvamile, lesi simo kodwa ngenxa yesimo ukunikezela inventories namanye amafa okungezona yezimali. Ukusebenzisa software accounting, izinkampani ukuqhuba yokubika zabo. Lolu khetho kuhle isicelo ukulawula indlela osebenzisa ngayo imali lokusetshenziswa kwemali. Institutions ukuthi babe siqu ezimali zabo, ukudluliswa, ukubika eyodwa ukuze iyunithi legatsha. Nazo ngokufanayo, akha zamagama yesifunda, idolobha noma endaweni.

Hlola izinkontileka

Audit of ngokunemba ezimali iqala ukuqapha nokulandela izimo izivumelwano amasevisi ezimali izikhungo kwesabelomali. izivumelwano ezinjalo zivame okuxoxiswene amaphuzu enkulumo ayisihluthulelo imisebenzi kubhekwe amayunithi. Ikakhulukazi, isivumelwano sinquma degree of yinye, imisebenzi esemqoka accounting, imisebenzi kanye namalungelo amaqembu. Kusukela mabhuku inkontileka uthola ulwazi oluyisisekelo mayelana into yokuhlola. Ngaphezu imisebenzi, namalungelo, nemisebenzi amaqembu, mabhuku ihlola ilungelo ukubeka isignesha wokuqala. Inhloko kwesabelomali ibhizinisi kungenzeka, ekuphetheni inkontileka umshiya ngemuva kuphela maqondana nemisebenzi ukuthi imali, noma kuwo wonke ama-akhawunti. Ilungelo isignesha wesibili kungenzeka olunikezwa accountant induna isikhungo noma unit central. It incike indlela ukusatshalaliswa imisebenzi phakathi kwazo.

inqubomgomo yezezimali

It ukhonza njengelungu idokhumenti ukusebenza kwangaphakathi. Laba bahloli ngesikhathi lokuhlolwa olwenziwe kwamabhuku loluphelele izinqubomgomo zokubalwa. Kuyinto esisebenzayo izinkampani abasebenzi nezinsiza zezimali kubaluleke kakhulu kubasebenzisi bangaphandle. Ngakho, izinkantolo ukulamula lapho enza isinqumo ngokuphathelene izingxabano, uholwe izindlela zokubala ekhethwe isikhungo kanye imibhalo enamathiselwe. State inqubomgomo yezezimali luyasetshenziswa kumiyalo evunywe i-Ministry of Finance oda №148n ka 30.12.2008 akhawunti ngqo esikhungweni ngokuhambisana zoMthetho Federal №129. Ngo Art. 5 (k. 3) uthi izinkampani ungakheka inqubomgomo yabo yentela, okusekelwe imininingwane yemisebenzi yabo. Lubhekele ukulungiselela, ukuphathwa, ilungiselelo esifike ukwaziswa okunokwethenjelwa futhi ephelele oba accountant abakhulu ku. Uma kudingeka, idokhumenti ashintshwa. Ukuthi lolusuku imiyalelo yabo uhlolwa mabhuku.

isiphetho

Isici esikhethekile akhawunti eyodwa kuyinto nobunzima nokuxhumana inqwaba nezikhungo zomphakathi. Kule ndaba, kubalulekile ukuthi umnyango ukuze bahlanganise oda lobudlelwane. Omunye izenzo ukhiye kuleli cala uba idokhumenti igrafu. Uma uhluleka ukuvuma ukwenza amaphuzu noma uma engekho, kukhona okungahambi eziningi eMnyangweni ezimali.