I-Akhawunti ye-Akhawunti engu-76: ibhalansi, isikweletu, amadokhumenti, okufakiwe

Zonke izinkokhelo zezimali zibonakala kuma-akhawunti. Kule ncwadi sizokhuluma ngalokho okuhloswe khona ku-akhawunti 76 "Izindawo zokuhlala ezikweleta ezahlukene nabathengi", yiziphi izigaba ezihlukaniswe ngazo. Lesi sihloko sizonikeza izibonelo ezisiza ukuqonda kangcono isihloko esicatshangelwe.

Inhloso ye-akhawunti 76

76 i-akhawunti iyasebenza esebenzayo-engenziwanga. Kuyadingeka ukuze kutholakale ulwazi mayelana nokuthengiselana kwezezimali nabanokweleta nabathengi hhayi kubalwe kuma- akhawunti 60-75 :

• Umshwalense wempahla ;
• Izimangalo;
• Izikhwama zigcinwe emholweni wabasebenzi kubantu besithathu ngaphansi komyalelo wezinkantolo noma izenzo zokuphatha.

Esikhathini esisha sesitatimende se-akhawunti, imisebenzi ye-akhawunti embuzweni, lapho ukugeleza kwezimali okuyinhloko kwenziwa khona, kuye kwanda kakhulu. Kule ndaba, kwaba kufanelekile ukuvula izigaba ezahlukene, ezihloselwe izinhlobo ezithile zokubala.

I-Akhawunti 76: ama-sub-akhawunti 1 no-2

Njengoba ukuthengiswa kwemali kungahluka, i-akhawunti yezindawo zokuhlala nabakweleta nabanokweleta ihlukaniswe ngezigaba eziningana. Owokuqala (76.1) uhlanganisa umshuwalense wezakhiwo nabasebenzi, ngaphandle kokukhokhwa komshwalense wezokwelapha kanye nomphakathi.

Ukudluliswa kwemali yesibonakaliso semali kukhonjiswe ekudaleni, futhi ukubhalwa kwezimali kukhredithi. Isibonelo, i-D76 K73 - isinxephezelo somshuwalense ngenxa yomsebenzi wenhlangano ngaphansi kwenkontileka. I-Д51 К76 - irisidi ngenhlangano yemithombo yemali ngokwezenzo zomthetho. D99 K76 - ukukhanselwa kwemali yomshuwalense ongaqinisekisiwe noma umonakalo ovela kumcimbi wamandla amakhulu.

I-akhawunti engaphansi 76.2 ikhombisa ukulungiswa kwezicelo ezingase zenziwe:

• Kwabahlinzeki, ama-ejenti ezokuthutha kanye nabontonkontileka ekutholeni okungahambisani namanani, uma kukhona amaphutha okwenza i-computational ngemuva kokuthi kwenziwe ama-akhawunti, futhi uma kunesidingo sempahla (D76 K60);
• Ezinhlanganweni zokuphulwa kwamazinga ekhwalithi, ukungahambisani nemininingwane yezobuchwepheshe (D76 K60);
• Ukubolekisa izikhungo ngokubhaliwe noma ngokudluliselwa kwamanani kwi-akhawunti yenhlangano;
• Ngesikhathi sokuphumula noma umshado ovela kubaphakeli, izinkontileka (ukubhalisana nesigaba sesithathu seshadi lama-akhawunti);
• Izinhlawulo nezinhlawulo zokungahambisani nezibopho zesivumelwano (ukubhaliswa ngamaphuzu angama-91).

Isikweletu se-subaccount 76.2 sibonisa izinkokhelo ezitholiwe. Uma kuvela ukuthi izimali azitholakali, ziphikisana.

I-Akhawunti 76: ama-akhawunti angaphansi kuka-3 no-4

Isigaba 76.3 silawula izinzuzo ngenxa yezinkampani kanye nezinye izinhlobo zemali engenayo engahambisani nesivumelwano sokubambisana. D76 K91 - inzuzo okufanele itholwe (ukusatshalaliswa). I-Д51 К76 - izindlela ezitholwa yinhlangano ezivela kwabathengi.

I-akhawunti encane yesine iklanyelwe ukucubungula izimali ezinikezwe abasebenzi bebhizinisi, kodwa zingakhokhiwe esikhathini esithile ngenxa yokwehluleka kwababemukeli ukuba bavele. Ezimweni ezinjalo, i-wiring elandelayo yenziwa: D70 K76. Lapho isisebenzi sithola imali, i-akhawunti ihlawuliswa ku-akhawunti 76.

Isicelo se-subaccount 76/3 ngokusebenza

Inkampani LLC "i-Oasis" inekhredithi etholakalayo yama-ruble angu-1,350,000. Nge-akhawunti 62 "Ukuhlala namakhasimende namakhasimende". Ngezizathu ezithile, ngaphambi kokuvuthwa, wadlulisela ama-ruble angu-750,000. Amalungelo ayo enkampanini ethi "i-Iceberg", eyakwazi ukuqoqa ku-akhawunti yesikweletu esikweleta ama-ruble angu-900 000. Kulesi simo, kuphakama imibuzo eminingana:

1. Okutholakele ukuthengwa kwempahla noma ukutshalwa kwezimali ngokwezimali?
2. Impahla yomthengi yi-rubles angu-1,350,000. Noma ama-ruble angu-750 000?
3. Ingabe isikweletu sabathengi sibhekwa njengenzuzo kulokhu, kanye no-750,000 ruble. - izindleko zenkampani OOO Iceberg?

Esimweni esinjalo, i-LLC "i-Oasis" kufanele ibulawe, kusukela ekubonweni kwezomthetho, okuthunyelwe okulandelayo:

I-Debit 91.2 Inkokhelo 62 1,350,000 ruble. - ukukhansela ilungelo lokumangala kusuka kubathengi.

Debit 51 Isikweletu 91.1 750 000 rub. - wathola isinxephezelo.

Imisebenzi enjalo ikuvumela ukuba ulungiselele kuma-akhawunti "Okunye okuthola imali nezindleko" ukulahlekelwa kwebhizinisi elithi "Oasis", elivela esabelweni segunya lokumangalelwa. Ababhali bezinkampani zenkampani ye-Iceberg kumele benze irekhodi kwi-debit ye-akhawunti 76.3 ukuze baxazulule izikweletu ezivela kuma-counterparties. Umehluko phakathi kwamalungelo atholakele futhi izindleko zabo kuboniswa esikhwameni sama-akhawunti 98/1, 83 noma 90/1.

Ngisho neqoqo lezinkokhelo zokukhokha liholela ekuvumelaneni kokubili kwababambe iqhaza kanye nokukhokhelwa okuphelele kwemalikweletu. Ingxenye engakhokhiwe iboniswa ekudaleni kwama- akhawunti angu-51, kanti ingxenye ephikisanayo ibonakala ku-98.1. Kulesi sibonelo, sithola:

Ama-ruble angu-51,900,000.

Ama-ruble angu-98.1 765 000.

Isikweletu se-Akhawunti 76 1 350 000 rub.

Inkampani ethi "i-Iceberg" isetshenzisile i-ruble engu-750 000. Ukuze uthole amalungelo futhi abuyisele ama-ruble angu-900 000, okungukuthi, inzuzo yi-rubles eyi-150,000. Ukuthunyelwa kanje kulandelayo:

Debit 98.1 Isikweletu 91.1 150 000 rub.

Usayizi wangempela wenzuzo kusuka ekuthengiseni kuboniswa ku-akhawunti 98/1, okuhloswe ukulungiswa kwemali yezikhathi ezizayo.

I-Subaccount 76.АВ "Intela eyengeziwe-yentengo yentuthuko kanye nezinkokhelo"

Qinisekisa ulwazi ngezibalo zokukhokha kwe-VAT kusuka kokukhokha kwangaphambi kokukhokha kuvumela i-akhawunti 76.A.V. Ukugcinwa kwe-akhawunti kugcinwe nalabo amakhasimende kanye namakhasimende, imali leyo eyamukelwa kusengaphambili ngokuthunyelwa kwezimpahla noma ukuhlinzekwa kwezinhlobo ezahlukene zezinsizakalo.

Ukuhwebelana kwebhizinisi kungahluka. Isibonelo: Д68.02 К76.АВ - i-akhawunti yerhafu kwizindleko ezengeziwe mayelana nokukhokha okutholiwe kusuka kuklayenti kusengaphambili. Д 76.АВ К68.02 - ukuvota kwe-VAT ngemali eyatholwa ngaphambilini kumakhasimende. I-Akhawunti 76. AB ine-sub-akhawunti elandelayo (izici zokuhlaziya): "Amaphathina", "Ama-invoyisi".

Ukuxhumana nge-debit

I-akhawunti ekhonjisiwe (76) ngaphansi kwe-debit ingahambisana nalokhu okulandelayo: "Izimpahla ezifakiwe" (01), "Izinsiza zokufaka" (07), "Ukutshala imali okuzuzisa ku-MC" (03), "Ukutshalwa kwezimali kumpahla engekho yamanje" (08), " Izimpahla ezingabonakali "(04). Kusukela esigabeni sesibili seshadi lama-akhawunti, usebenzisana nezinto "Izinto eziphathekayo" (10), "Izilwane ezikhulayo nokukhunjulwa" (11), "Ukuthengwa nokuthengwa kwe-MC".

76 i-akhawunti ingakwazi ukuhambisana ne-debit nazo zonke izinto zesigaba "Izindleko zokukhiqiza", kanye nama-akhawunti angu-41 41, 45 no-43, "Izinto eziphelile nezimpahla". Ukuthumela nge-akhawunti yama-cash ngokuvamile kuvame ukukwenziwa: 52, 50, 58, 51, 55, kanye nokuhlehlisa: 60, 67, 66, 62, 73, 70, 76, 71, 79. Ngaphezu kwalokho, i-debit ilandelwa ukuxhumana nama- akhawunti alandelayo : 99 (ikhombisa inzuzo nokulahlekelwa), 91 (ilungisa izinzuzo ezehlukene nezindleko), 90 "Ukuthengisa", 97 "Izindleko zezinkathi zesikhathi esizayo", 86 "Ukuxhasa ngezimali okubhekiswe".

Izibonelo zokuthengiselana kwebhizinisi (ukuphikisana)

Ukuqonda okushiwo kulesi sihloko, ezinye izibonelo ezivela etafuleni zizosiza.

Ukuxhumana ngemali mboleko

I-akhawunti 76 ingaxhumana nezigaba ezilandelayo zeshadi lama-akhawunti: "Ukutshalwa kwezimali kumpahla engekho yamanje", "Izimpahla ezihleliwe", "Amafa we-NMA", "Izinsiza zokufaka", "Ukutshala imali okuzuzisa ku-MC". Esigabeni esithi "Amasheya okukhiqiza" ayenziwa ngama-akhawunti "Izinto zokwakha", "Ukuvuna nokuthenga kwe-MC", "Izilwane ezikhulayo nezigcwalayo", "i-VAT ezithengiwe eziyigugu".

76 i-akhawunti ingabuye isebenze ngemalimboleko nazo zonke izibalo (ngaphandle kuka-68, 69, 75, 77) nesigaba "Izindleko zokukhiqiza". Kusukela esigabeni esithi "Ukuqedela izimpahla nezimpahla" - ngama-akhawunti angu-52, 50, 51, 44,55, 41, 57, 45, no-58. Ngaphezu kwalokho, izincwadi ziyenziwa ngama-akhawunti amaningi okuxazululwa, kanti-ke nalabo abonisa ukuthengiswa kwezimali (91, 97, 94, 96, 99).

Izibonelo zokuthengiselana kwebhizinisi (ngemali mboleko)

Ithebula elilandelayo nezibonelo eziningana kuzokusiza ukuba wazi ukuthi inani lezinkampani ezifakwayo i-akhawunti 76.

Ibhalansi ye-akhawunti 76

Ukuqala kwama-akhawunti kubhekana nombuzo mayelana nokuthi yini ngempela i-akhawunti engu-76: esebenzayo noma engenzi lutho? Ngokwenzayo, kunezimo ezihlukahlukene, kodwa njengoba kuthatha i-akhawunti yama-akhawunti atholakele futhi ama-akhawunti akhokhwa, ibhalansi ingaba yimihlobo emibili:

• Indlela eyodwa (debit noma credit);
• I-Bilateral (kokubili debit kanye nekhredithi).

Lokhu kusho ukuthi i-akhawunti engumbuzo iyasebenza-ayihambisani. Ukuze unqume ukulinganisela kwedokhumenti, fingqa zonke izikweletu ezivela kwamanye amazwe. Ukulinganisa 76 kwe-akhawunti yokubolekisa kubonisa yonke imali edingekayo ukukhokha inkampani.

Imibiko yama-akhawunti akhokhelwa futhi ayothola ohlelweni 1 С

Inkampani esebenzisa i-1C: Uhlelo lwe-Enterprise 8 kufanele ligcine irekhodi lemali yezikweletu ezivela kuma-counterparties. Ungajwayele ulwazi uma ufaka isigaba "Ama-Akhawunti" ngemuva kokusungula uhlelo. Ensimini evuliwe kukhona uhlu lwezinhlangano kanye nosomabhizinisi ngabanye. Phakathi kwabo kukhona ababolekisi nabathengi. Imininingwane yokuxhumana, izikweletu nezinkontileka, isimiso somsebenzi - konke lokhu kungabonakala njalo. Kuvela kulo menyu ongabhalisa inhlangano entsha eyingxenye yokubamba.

Thola izikweletu eziqondile zamabhizinisi ngeke kube nzima. Ukuze wenze lokhu, faka isigaba esithi "Imali ekhokhayo ezinkontileka", khetha "Ukutholakele" kwipaneli "Khombisa isikweletu" bese usetha idethi edingekayo. Ngaphambi kokuba umsebenzisi avele uhlu lwama-counterparties, phakathi kwakho ongakhetha amabhizinisi athile (ngezikweleti ezinkulu). Uma kunezinhlobo eziningi zezinhlangano futhi lonke uhlu aluhambisani nekhasi elilodwa, ulwazi lungaboniswa ngendlela ebonakalayo. Ukwenza lokhu, udinga ukuya esigabeni "Ishadi". Ngokufanayo, umsebenzi uwenziwa nge-akhawunti ekhokhwayo.

Yilokho okudingayo ukwazi nge-akhawunti engu-76, ekhombisa ukukhokhelwa kwemali yokukhokha nabakweleta (abakweleta). Njengoba umthetho weRussian Federation uguquke ngendlela ehlelekile, kubalulekile ukusebenzisa njalo izinkomba kanye nezinhlelo zomthetho, ezihlala zikhona ishadi elibheke phezulu kwamakhasimende nama-PBUs. Khona-ke ochwepheshe bazohlale beqaphela noma yiziphi izinguquko ezihlobene nemisebenzi yabo yobuchwepheshe futhi bazokwazi ukwenza izinqumo ezifanele ngesikhathi sokubalwa kwezimali.