I-akhawunti engu-51. I-Akhawunti 51. Ama-akhawunti we-Debit 51

Noma yimuphi umsebenzi wezomnotho wenhlangano awunakwenzeka ngaphandle kokuhamba kwezimali. I-Cash ihileleke kuzo zonke izinqubo ezenzeka emabhizinisini kwanoma yiluphi uhlobo lobunikazi. Ukuthengwa kwemali yokusebenza, ukutshalwa kwezimali ezimpahla ezihleliwe, izindawo zokuhlala nezabhajethi zamazinga ahlukene, abasunguli, abasebenzi bebhizinisi - zonke izenzo zokukhiqiza nezokuphatha zenziwa ngosizo lwemali futhi ngenhloso yokuzithola.

Izinhlobo zokukhokha

Ngokwenzayo, kusetshenziswe izinhlobo ezimbili zokuhlala: ukheshi kanye non-cash. I-Cash, njengombuso, isetshenziselwa imali encane yokugeleza kwemali - lezi yizinkokhelo zesikhathi esisodwa ezingenziwa ngehhovisi le-cashier. Emabhizinisini amancane, ngenzuzo encane futhi engenayo imali, ukusetshenziswa kwemali kuyindlela engcono kakhulu. Izinkampani ezinkulu zinamathuba amaningi okuthola uhlelo olungenayo imali; Njengoba kuboniswa imiphumela yokusetshenziswa kwayo, kusebenza kahle kakhulu, ngokushesha futhi eshibhile kunokusebenza ngemali eningi. Ngakho-ke, kuze kube yimanje, u-98% wazo zonke izindawo zokuhlala zenziwa ohlelweni lwebhange, ngokungekho okwezimali.

Ukucatshangelwa kohlelo lokungenawo imali ku-accounting

Ukuhlaziywa, ukuhlela, ukubalwa kwezimali, nokuhamba, ibhizinisi livula i-akhawunti yokwenza imali, isamba-balance sheet 51. Isebenza, okusho ukuthi kubonakalisa izimali ezingenayo kwi-debit, ukusetshenziswa kwezimali ezibolekwa ngemali mboleko. 51 I-akhawunti idalwe i-akhawunti yeselula kunazo zonke zezimpahla zebhizinisi - okungewona ukheshi. Esikhathini seshidi, kuboniswa kwifomu ejwayelekile, ibhalansi (ibhalansi) inqunywa nsuku zonke ukuphathwa kokusebenza kwezezimali. Ukubalwa kwe-Analytical kugcinwa ngento ngayinye yokuthola kanye nezindleko ngokwehlukana. Inhlangano ingayikhipha kanyekanye inombolo edingekayo yama-akhawunti esikhungweni esisodwa noma ngaphezulu sezikweletu. Kungakhathaliseki ukuthi inani labo, lonke ulwazi mayelana nokuhamba luye lwaqoqwa futhi luqhutshwa kuma-akhawunti angu-51. Ibhalansi (ibhalansi) yakhiwa ngufomula: ibhalansi ekuqaleni + inzuzo ngokubambisana kwe-akhawunti - inkokhelo ngemalimboleko. Umphumela uba inani lemali etholakalayo (okwamanje). Libhekisela kuma-akhawunti angu-51 njengobhalansi bokuqala bebhange esikhathini esizayo.

Izinhlobo zokukhokha okungewona ukheshi

Zonke izinkampani zokukhokha kanye nokukhokhwa kwentela kwenziwa ngebhange, inhlangano enqume ngayo inkontileka yokugcinwa kwe-akhawunti. Isizathu sokwenza ukuhoxiswa noma ukudluliselwa kwemali yisaziso esibhaliwe somnikazi, esihlolwe abasebenzi basebhange ukuhambisana nomthetho namafomu ahlangene. Inhlangano-umnikazi wezimali ukhetha uhlobo lokukhokha okungewona ukheshi ngokuzimela, ngokusekelwe ezibophezelweni zesikontrakthi zama-counterparties athile. Ngokuvamile, inkampani yokukhokha ngosizo lwedokhumenti efanele inikeza ibhange umyalo wokuhoxisa (ukubhala phansi, ukudlulisa) imali engekho imali yamakhawunti kusuka ku-akhawunti ngokuqondene nomlingani. Ukubhalwa okungavumelekile kokubhala akuvamile ukusetshenziswa, okuqinisekisiwe okungadingeki kumnikazi wezimpahla. Ukuhoxiswa kwemali ngenxa yezidingo siqu kwenziwa ngenhlangano ngosizo lwamasheke. Abanikazi be-akhawunti yasebhange bathola umkhawulo wokuhlola okudingekayo ngesisekelo sohlelo lokusebenza. Eqedile futhi eqinisekisiwe ngamasignatures afanelekile, iziqephu zokuhlola zingabuye zikwazi ukubala ibhizinisi lomnikazi we-akhawunti ngezinhlangano zesikontrakta, abaphakeli, njll Ngesikhathi esifanayo, isheke sinikezwa enhlanganweni noma kumuntu (omelelayo) futhi sinyatheliswa uma sinikwe ebhange Umkhokheli.

Ukugeleza kwedokhumenti ku-akhawunti yamanje

51 i-akhawunti igcinwa ngesisekelo sesitatimende sasebhange. Amadokhumenti anamathele kulo, okusebenza njengomyalelo wokuhamba kwezimali kwi-akhawunti ethize yebhizinisi. Zonke ukubhalwa, ukudluliselwa, okuyinto umnikazi wezimpahla ezenziwe ngesikhathi sokukhishwa, kuqinisekiswa ikhophi yenkokhelo yokukhokha ephumayo noma isidingo. I-checkpoint counterpoint isebenza njengesizathu sokukhipha imali. Ukwamukelwa kwemali etholakalayo evela kumnikazi webhizinisi (ukulethwa kwengxenye yemali engenayo) kulungiswa yi-warrant yasebhange. Izimali ezitholwe kubathengi nakwezinye izikweletu, ngaphakathi kohlaka lwezibopho zomvumelwano, ziqinisekiswa ikhophi yenani lokukhokha lokungenayo lomhlangano okhokha. Yonke imibhalo yokudluliswa kwemali engenayo imali isetshenziswe ngokuhambisana namafomu ahlangene kanye nezimfuneko zebhange, eziqinisekiswe ngabasayina abantu abagunyaziwe kanye nesimiso senhlangano.

Debit

I-akhawunti ye-Debit 51 ibonisa ukuthola izimali. Ukungena kuvela kwimithombo elandelayo:

• Irejista yemali yebhizinisi (Д 51, К 50) - lokhu kuthunyelwa kwenzelwa ukukhipha ukheshi imali kusuka kudeskithi lokukhokha ku-akhawunti yokukhokha.
• Izindawo zokuhlala nezindawo zokulinganisa (D 51, K 62/60/76) - inani elidalwe ku-akhawunti evela kubathengi, abanye ababolekile, kusukela kubanikezeli (ukubuyiselwa kwangaphambili, izimali ezibalwe ngokungadingekile, ukukhokhelwa kwezicelo).
• Imali mboleko, izikweletu, izikweletu (D 51, K 66) - ukuthengiselana kwenziwa lapho kwenzeka ukuthi imali ebolekiwe ifike ku-akhawunti yokukhokha.
• Lapho kulungiswa nabanikazi bamasheya, abanikazi (D 51, K 75) - izimali zenziwa ngabasunguli (njengoba kuxoxisana noma ngokwanda kwendlunkulu egunyaziwe).
• Ukuhlala ngebhajethi kanye nezinhlangano ezingezona isabelomali (D 51, K 68, 69) - libala intela ekhokhelwa ngaphezulu noma amanani okusekelwa komphakathi kubantu (izinzuzo, ukugula, njll).

Ukubuyiswa kwemali kufingqiwe ngesikhathi sokubika futhi kuyinkomba ejwayelekile yokuthola izimali kwi-akhawunti yokukhokha yenkampani. Ukuze kuhlaziywe amaresidi, ishidi-ibhalansi-ibhalansi noma ukuhlaziywa kwe-akhawunti kuyasetshenziswa.

Ukuhamba ngemali mboleko

Isikweletu se-akhawunti 51 sakhiwe kusukela ekusebenzeni kokubhaliwe (izindleko) zezindlela ezingekho ukheshi zebhizinisi. Inzuzo emalimboleko ikhombisa inani eliphelele lokudluliselwa, ukuboleka nokuhoxiswa kwezimali ezibekwa ku-akhawunti 51. Ukuthunyelwa kwemali mboleko kungokulandelayo:

• Ukuhoxiswa kwemali (D 50, K 51) - ukheshi kusuka e-akhawuntini yokukhokha kuhoxiswa, ufinyelele ehhovisi lika-cashier lebhizinisi (ukukhipha imali ku-oda elilinganiselwe, okubonisa into yezindleko). Ngokuvamile, izinhlangano zisebenzisa ingxenye yezimali lapho zikhokha inkokhelo noma izidingo zomnotho.
• Ukuhamba kwemali engekho ukheshi (D 51/55, K 51) - le ncwadi iyenziwa ngenkathi idlulisela ingxenye yezimali kwenye i-akhawunti noma ukuvulwa kwezincwadi ezikhethekile zemali ezihloswe ukuhlala nezindawo ezihlukile.
• Ukukhokha kwabathengisi, izinkontileka kanye nabanye ababolekisi (D 60/62/76, K 51) - ukudluliswa kwemali yezimpahla ezivela e-akhawuntini yokukhokha kuya kubonkontileka (ngezimpahla namasevisi, ukubuya komkhiqizo, njll).
• Ukuhlaliswa kwemali mboleko, izikweletu kanye nemali-mboleko (D 66, K 51) - inzalo ibalwe ekusetshenzisweni kwezimali ezibolekiwe noma izimali ezibolekiwe.
• Ukugcwaliseka kwezibopho ezibekwe kumabhajethi amazinga ahlukene kanye nezikhwama ezingaphezulu kwezigidi (D 68/69, K 51) - kuye ngokuthi intela noma isikhwama, ama-akhawunti angabhaliswa kuboniswa.
• Umholo (D 70, K 51) - udluliselwe kubasebenzi.
• Ukuhlala nabasunguli (D 75, K 51) - ngokusekelwe kwimiphumela yemisebenzi, izinkokhelo zenziwa kubasunguli.