Imigomo yokufeza yokusungula

Imithetho jikelele wokuhlinzekela ukusungulwa yokusungula ibhizinisi noma inhlangano ikhomishana unomphela, ogama msebenzi gqwa impahla yokubala abantu. Ezimweni lapho inhlangano ikhona kanye neKhomishini Audit ngesikhathi ukukhiqizwa ngokwanele encane ivolumu, yokusungula kwamukelekile ukushiya umthwalo leqembu kwamabhuku. Uma kukhona nenani elikhulu umsebenzi lo iqoqo nezikweletu zezimali kanye nempahla, ukudalwa ukusebenza yokusungula ikhomishini uyisidingo.

Ikhomishana kuhlanganisa abameleli nokuphathwa inkampani, accounting ochwepheshe, abacubunguli mabhuku, ochwepheshe (osomnotho, onjiniyela, ochwepheshe, nokunye. D.). Regulations zidinga khona yokusungula inqubo ye kwamalungu aleli komiti, ngoba uma kungenjalo Imiphumela yayo okuyothiwa ayivumelekile.

Izigaba main yokusungula zihlanganisa esigabeni wokulungiselela kanye yokugcina isheke-kohlaziyo esiteji. Isigaba sokuqala kuhambisana oda ukuqoka unomphela nokusebenza yokusungula myalo, ngomyalo yokusungula, namarisidi ezibonakalayo abasebenzi wemfanelo. II - izenzo izilinganiso futhi izibalo; izenzo Inventory; Ezikhona. izitatimende sverochnymi - Okwesithathu; elihlanganisiwe isenzo, isenzo amagugu control ukuhlolwa; Incwadi ukulawula yokubhalisa amasheke.

Ngaphambi ekuqaleni yokusungula ukuze uthole yonke yamuva namakhadi emali imibhalo ebonisa ukunyakaza yengcebo. Usihlalo Commission kumele ayikhuthazi kubo futhi wenze uphawu "Ukuze yokusungula" okungukuthi ngesisekelo zokukhomba impahla oba ngosuku senqubo.

Enomthwalo wezimali namarisidi isibonakaliso sokuthi ekuqaleni umcimbi, yonke imibhalo impahla engokoqobo ayifake ezimali, osonhlamvukazi value, futhi labo abashiya phakathi ukwelashwa - expensed.

IKhomishana sizoqinisekisa ukunemba kanye ukuphelela ukuqinisekiswa yonke idatha fixed assets ezilinganisweni, izibopho zezimali, impahla, amasheya.

Imithetho yokusungula zidinga Umphathi uye wadala izimo ngokuba ukuqaliswa amasheke ngendlela esifike ngesikhathi (olunikezwa abantu pereveshivaniya imithwalo, amagugu ezihambayo, impahla edingekayo, usule izinto zikagesi eziphezu, emaphaketheni, njll). Ihlola ukutholakala langempela impahla ukuskenwa amagugu kufanele kwenziwe nge khona esiyisibopho abantu ababhekene naso.

Izinsuku yokusungula liyakushunyayelwa ikhanda lenkampani esimisiwe, ngaphandle lokhu ikakhulukazi ezimweni lapho ke kuphoqelekile (ngobusuku bangaphambi ukulungiswa akhawunti yonyaka, ngaphambi ukudluliswa kwempahla ukuqasha, uma uguqula ezibonakalayo wemfanelo, okwembula Eqinisweni ukweba, njll).

Imithetho yokusungula zidinga ukuthi ngesikhathi kwamabhuku uma uya esingaphezu kosuku olulodwa, ukunakekelwa ikhomishana wonke amakamelo lapho amagugu zigcinwa, niye naphawulelwa. Imibhalo kufanele agcinwe amakhabethe avaliwe, safes.

Uma hlola yokusungula amaphutha ibanjiwe, badinga ngokushesha ukumemezela usihlalo. IKhomishana kufanele uhlole amaqiniso atholakala, uma kuqinisekisiwe, ukuba asuse amaphutha ngendlela ebekiwe ngumthetho.

Ngemva kokuphela yokusungula kungabuye njalo kwenziwe izenzo control ihlola ubuqiniso bayo. Esikhathini nezikhathi emkhatsini ukuhlolwa saziso at amabhizinisi nge inani elikhulu amagugu nezisetshenziswa kungaba kwenziwe indawo amasheke ngemiyalo yezikhulu ekhanda. Lezi amasheke abizwa ngokuthi mezhinventarizatsionnymi.