Found ukuba alitholakali isandla: ukuthunyelwa. Kanjani ukubonisa ngokweqile kanye ukuntula

Zonke eziwukheshi kuncike wokubuyekeza sesikhathi ngokuhlola wonke amanani. Hlola yokusungula ikhomishana ayisebenzisa ngayo inhlangano. Amalungu ayo ebukhoneni umuntu obhekene hlola ukutholakala imali, amarisidi kubaqoqi amagugu, izincwadi zamasheke namafomu nokuziphendulela esiqinile. Ukungafani ezikhonjwe ngesikhathi amasheke akhishwa ezimali iziqondiso. Imininingwane engeziwe mayelana eshodayo kanjani esibekiwe ngokheshi, izintambo, okumele icaciswe balance sheet esimweni ukuhlonza, funda ku.

amanani

Ihhovisi ibhokisi at inkampani kungenzeka ngokheshi, izaphulelo, Central Bank kanye namafomu yokubika eqinile. Ngu imibhalo ithenda azihlanganisi nje kuphela irisidi kodwa brand (imeyili, bill kanye nesibopho nesimo), kuyiwe zokungcebeleka, amathikithi emoyeni kanye nezinye imibhalo. Ngu amafomu okubika esiqinile zihlanganisa :. Amaresidi, izitifiketi, izitifiketi, sihamba, amathikithi, amakhuphoni, amadokhumenti lezimpahla-ohambisana nezinye umthwalo impahla ukuze kulondolozwe amathuluzi yemali kuyakuba cashier.

yokusungula

Inqubo ye imali yokusungula kuphethwe "Inqubo zokuqhuba imali №40», evunywe iBhodi Yabaqondisi bakwa-Central Bank of the Russian Federation, Central Bank futhi nenombolo incwadi 18 sangomhla 10.04.93, le

Isikhathi Ukuhlolwa ngasekhanda inkampani ukukhwezwa bese ilungiswe oda. Inventory eyenziwa ikhomishana wadala ngokukhethekile, okubandakanya abameleli kusuka nokuphatha, accountant abakhulu cashier.

Ngaphambi inqubo umbiko imali. Luhlanganisa zonke imibhalo eyinhloko okufanele kube khona. Uma yokusungula lembula izitatimende angavaliwe (inkokhelo), zonke lemali ezingakhokhwanga ilingane imali. Endaweni ehlukile, e idokhumenti baloba imali ekhokhiwe.

Cashier ubophekile ukuba unike irisidi ukuthi ekuqaleni yokusungula imibhalo ukukhokhelwa imali kuma-akhawunti, futhi yonke imali lifakwa. Lokhu kumele kwenziwe ukuhlola ukuze kuphelele cashier ezamenyezelwa imibhalo yakhe yokukhokha. umbiko Cashier sika uqhathaniswa ukwaziswa okusencwadini ethi imali futhi i-oda.

Ukuze afihle Eqinisweni ngokukhwabanisa izimali avame ukusetshenziswa namarisidi zibe yizikhali. Kodwa asikwazi ukuqinisekisa ukuphuma nokungena kwezimali, njengoba hhayi ihlanganiswe kwifomu okwakha ukuthi ayiqukethe isiginesha umamukeli, accountant abakhulu ikhanda. Uma kukhona imibhalo enjalo, kodwa kukholakala ukuthi ukushoda yokusungula yemali etholakele. Kumele kwenziwe balance sheet ngesikhathi usuku lokuhlolwa. Usihlalo wale khomishana ihamba emazwini wonke ama-oda futhi uwabhekisa umbiko. Lo mbhalo futhi ukhonza njengesisebenzi ngesisekelo accounting ezilinganisweni.

Izici

Phakathi yokusungula udinga ukuhlola:

• Musa idlule ibhalansi cash on umkhawulo esungulwe isandla;
• ukusebenzisa izimali;
• afanayo usuku kuthengiselana ngokheshi kanye ukukhokhelwa izaphulelo;
• ukuba semthethweni okufakiwe;
• ukuhambisana nesikhathi ukubuya ku-akhawunti ezilinganisweni inkokhelo imali eyinzalo engakakhokhwa;
• wamaphepha lesifanele;
• umqondisi amasignisha, accountant omkhulu amasheke elingenalutho;
• Eqinisweni ukugcina incwadi yakho yamasheke ehhovisi;
• ukuba semthethweni kohlelo imisebenzi phakathi nokuthenga okufanayo;
• lesifanele izincwadi sokukhokha.

zokubala kabusha yemali

Ukutholakala kwezimali ehhovisi ibhokisi waqinisekisa ishidi elilodwa zokubala kabusha yemali, izibambiso kanye kwezezimali. Cashier isebenza kubala khona amalungu ekomidi. Imali kubalwa i bill ngayinye ngokwehlukana kusukela isilinganiso esiphezulu. Uma kukhona inani elikhulu izikweletu, uhlu is ihlanganiswe, othi ihlelo kanye nenani izikweletu. Le dokhumenti ngemvume yiKhomishana. Uma kukhona inkinga yokushoda imali, bese ukhombe ukushoda imali. Ukuthumela in-hand nokusetshenziswa kwe-akhawunti 50 "Cashier" kuyalifakazela iqinisweli.

Ukuguqulwa amafomu

Ukutholakala langempela Central Bank kanye namafomu yokubika kwemibhalo Kwenziwa amagama, izinhlobo nezigaba amafomu. Ngokwesibonelo, amasheya abhalisiwe, isithwali midanti, isithakazelo, livamile. Phakathi ukuhlolwa futhi fixed eziholayo nezilandelayo izikhala amakamelo, eziningi zazo, kanye nezindleko.

Zonke lezi kwezezimali zibhaliswe ngenxa yokusungula e inani izindleko zabo wenzuzo. Amafomu ezisalayo kwanqunywa kusukela encwadini idatha ukheshe noma umbiko. Ekukhombeni nokushoda amafomu ekhishwe eshodayo ngokheshi. okufakiwe Accounting senziwa-akhawunti ezimali kohlaziyo and zokwenziwa. Izibonelo ezinjalo ukucubungula imisebenzi izokwethulwa ngemuva kwalokhu.

Ukushoda isandla: ukuthumela

Ngo amabhizinisi accounting kwezimali kwenziwa i-akhawunti 50 "Cash edeskini", okuyinto has sub-akhawunti amathathu: 50-1 "Cashier Inkampani" 50-2 "Cash yokusebenza," 50-3 "Inkokhelo Imibhalo". Zaba eceleni nokubika amafomu ku-akhawunti off-ibhalansi efanayo 006.

Ukhombe izimali isivuno sisiningi kakhulu khona angaphansi okuthunyelwe ngaphansi engenayo okungavamile. BU yirekhodi DT50-1 KT91-1.

Ukushoda imali esesandleni ibonisa wiring usebenzisa DT 94 izikweletu e inani Izindleko zangempela. Cabanga wiring ejwayelekile:

- DT94 KT006 - ukuntuleka amafomu.

- DT94 KT50-1 (50-3) - yokuntuleka imali ehhovisi ibhokisi.

Ithumela DT73-2 KT94 ibonisa bhala-off ukushoda cashier. Isinxephezelo ngoba ukulimala umsebenzi amaholo kubonakala DT70 irekhodi (50) KT73-2.

Esikhathini engekho umuntu owenze kubonakala ukushoda ehhovisi? Izintambo zikagesi ezisobala:

- DT94 KT50-1 - iqiniso ukuthola kunokushoda kwezimali;

- DT91-2 KT94 - nenani ukushoda likhona izindleko ze-non-yokusebenza.

nokubika

Imiphumela yokusungula ziyabonakala oqotsheni ngefomu № Inv-15. Ngo echaza cashier langena phezu ukwephula ezikhonjwe futhi isixazululo mhlahlandlela. Umbiko owenziwa amakhophi amabili, ngemvume yiKhomishana waziletha ukunakwa ukuphathwa. Ikhophi eyodwa igcinwe akhawunti, owesibili - kusuka cashier.

Ukuqinisekisa izimali tekusebenta

Ukuze izibalo wasebenzisa imali amatafula nabasebenzi inkampani. I-oda zokuhlola lihlukile ngenhla.

IKhomishana, ebukhoneni cashier uloba imitha ukufundwa, ezembula kwesamba semali. Idatha wabuyisana ezinikelwe yemali tape. Umehluko esilinganisweni ekuqaleni kanye ekupheleni kosuku zibonisa inani nsuku zonke kwemali engenayo. Izibalo encwadini ukheshi, on tape futhi izinto zokubala kufanele lifane nse.

Ukubala kabusha wenziwa pokuponnym imali ndlela. I ezitholakala uqhathaniswa iziqinisekiso. Ngokusho imiphumela yokusungula kungatholakala yokuswela imali esesandleni. Wiring, lokukhulunywa ngako kulendzaba silotshwe balance sheet, imi kanje: DT94 KT50-2.

Hlola akhawunti asebhange

Inventory ngempela uchitha phambi ukulethwa akhawunti yonyaka. Njengoba inhlangano uyakwazi lokuvula ama-akhawunti amabhange ezahlukene, khona-ke ngaphambi kokuba ahlole ukuthi kufanele sihlole ngokuningiliziwe zonke izivumelwano yasebhange, ukuqinisekisa ukuba semthethweni kanye nokufaneleka ukuvula i-akhawunti.

Ukuze Yenza ukuhamba izimali kuma-akhawunti non-cash asetshenziswa ibhalansi 51 "i-akhawunti yasebhange ruble" futhi 52 "akhawunti lwemali". Ngenjongo ngokuningiliziwe, ungasebenzisa subaccount 52-1 "akhawunti Imali WaseRussia" futhi 52-2 "zakwamanye amazwe akhawunti phesheya." kusho ezisalayo sashintshwa saba ruble ngokulinganisela olusemthethweni kabili: ngesikhathi ukuhlinzwa futhi ngesikhathi yokusungula. Kulokhu, kukhona exchange rate umehluko. kweqanda kuthiwa ivela Imiphumela yezezimali Imali engabuyi yokusebenza. Negative kubonakala ekulandiseni BU DT91-2 KT50.

Yokusungula wenziwa ngokuhlola ezilinganisweni nge ibhalansi okukhishwe idatha. Ngaphezu kwalokho, uma kuqhathaniswa turnovers ku DT nakuma-CT. Ngesikhathi sesivivinyo bungabonakala ezisalayo kanye nokushoda ngokheshi. Izintambo zikagesi ezisobala:

- DT76-2 KT51 - Ukuhlonza abangamaGreki ngokungalungi bamangalela ku-akhawunti yasebhange ye amanani.

- DT51 KT76-2 - kokuthola izinkokhelo.

Nansi indlela yokusungula kwezimali kule nkampani.