Ngubani obeka izitatimende zokuphendula amabhizinisi amancane. Izitatimende zezezimali zebhizinisi elincane

Ukubika kwe-Accounting kuyisici esibalulekile sebhizinisi lanamuhla. Ngenxa yalokho, ungathola isithombe esiphelele semisebenzi yezomnotho neyezimali. Kuyinto yokwazisa ngokukhipha imiphumela yesikhathi esithile - inyanga, ingxenye yesine, ngonyaka. Kodwa ngubani obeka imibiko yokubika yamabhizinisi amancane? Ngenxa yokusabalalisa kwezinhlangano ezincane zezebhizinisi, kungaphetha ngokuthi le nkinga inesithakazelo kubantu abaningi.

Ulwazi jikelele

Ngalesi sikhathi, umthetho "Kumbiko wokubika". Le dokhumenti ibeka imithetho yamabhizinisi amakhulu nezincane. Okokuqala, ake sikhulume ukuthi ubani okufanele abike. Yinikelwa cishe konke. Okungafani nalomthetho kuphela osomabhizinisi ngabanye, ochwepheshe abaqhuba umkhuba wangasese, kanye nezinkampani ezakhiwe yizinkampani zangaphandle. Ngesikhathi esifanayo, kufanele kuqashelwe ukuthi zonke izinhlangano ezenza umsebenzi wezomnotho kumele zibe namarekhodi okubalwa.

Yini amabhizinisi amancane akwenzayo?

Impendulo yalokhu inikezwa ngumthetho okukhulunywe ngenhla. Sinesithakazelo esigabeni sokuqala sesihloko seshumi nane, lapho kukhona uhlu lwazo zonke izincwadi ezidingekayo zamabhizinisi amancane. Nasi uhlu:

1. Imiphumela yezezimali.
2. Ishidi lokulinganisela.
3. Incazelo echazayo.
4. Isithasiselo. Kungase kube nolwazi olwengeziwe mayelana nezinguquko kwinhloko kanye nezinye izinkomba. Izicelo ezimweni ezinamabhizinisi amancane zisetshenziswa uma imibhalo engenhla ingabonakali ngokugcwele isithombe sezimali esivele sikhona.

Ezimweni ezinamabhizinisi amancane, inketho elula nayo iyamukeleka, uma kuphela umbiko weziphumo zezimali kanye neshidi lebhalansi lihanjiswa. Ezimweni ezinjalo, njengomthetho, kwanele nje ukuwadweba ngezihloko eziyinhloko ngaphandle kokuchaza. Izitatimende zezezimali zebhizinisi elincani zinikezwa kule nguqulo ebanjelwe ukusiza ukuziphatha kwebhizinisi ukuze umnikazi wayo angaphazanyiswa ngokuqoqwa kolwazi nokucutshungulwa kwalo.

Amafomu

Ukubika nokubika kwamabhizinisi amabhizinisi amancane kushintsha njalo, futhi kuqaliswa izindlela ezintsha. Ngakho-ke, manje inhlangano ngayinye inelungelo lokubhala izinhlobo ezidingekayo zamadokhumenti ayisisekelo. Ngemva kokuvunyelwa yinhloko, bathola isimo sesikhulu. Le ndlela entsha ayithinte kuphela ama-ejensi kahulumeni. Kubalulekile futhi ukusebenzisa amafomu adingekayo nguhulumeni ukwenza izenzo ezithile. Ngaphezu kwalokho, umthetho wawuqinisa kakhulu izidingo zokubhalisa ama-accounting. Ngakho-ke, namanje ziqinisekiswa yinhlangano ngokwayo, kodwa manje kuyadingeka ukukhombisa izidingo eziphelele zenkampani ngokwayo, kanye nabalingani bayo. Uma kuhlelwe ukuthi amarejista azogcinwa ngekhompiyutha, kunakekelwa ukuthi kuthathwe isignesha yedijithali. Ngakho amafomu okubalwa kwamabhizinisi amancane manje, njengomthetho, awanikezi izinkinga.

Ukubika

Futhi manje sifika isihloko esiyinhloko salesi sihloko. Ubani obeka izitatimende zokuphendula amabhizinisi amancane futhi kanjani? Ngokomthetho, lo msebenzi unikezwe i-akhawunti yomkhulu. Uma kwenzeka inkampani ingenayo, khona-ke ungaphetha isivumelwano sezinsizakalo nomchwepheshe wesithathu noma ngisho nenkampani ehlinzeka ngezinsizakalo ozidingayo. Kuyinto efiselekayo ukuthi abasebenzi abanjalo bahlangabezane nalezi zidingo ezilandelayo:

1. Babenemfundo ephakeme ekhethekile.
2. Umsebenzi wabo waba okungenani iminyaka emithathu eminyakeni emihlanu edlule. Imfuneko enjalo iqhubekela phambili ngoba uhlelo luyashintsha njalo, futhi amakhono nolwazi olutholakala eminyakeni engamashumi amabili edlule akuyona into enenani kithi.
3. Ukungabi nokukholelwa kwangaphambili emkhakheni wezomnotho.

Uma uthola umuntu ohlangabezana nazo zonke lezi zidingo ngenani elincane akunakwenzeka, khona-ke umninimabhizinisi angakwazi ukuthatha umthwalo wokulungisa wonke amaphepha adingekayo futhi agcine amarekhodi. Kumele kuqashelwe ukuthi umthetho omusha wanciphisa kakhulu izimpilo zabagcini bezimali kanye nezinhlangano zokuhlola. Ekuqaleni, kufanele kukhulunywe ukuthi manje awudingi ukuthumela imibhalo ehhovisi lentela kaningi. Uma iphutha litholakala kuwo, ke akudingeki ukuba ugijimise phezulu ukuze ulilungise. Kukhona nenani lezinhlayiya mayelana nokugcina amarekhodi amacala, kodwa ukuze wazijwayele, kuyoba usizo kakhulu ukufunda umthetho ngokwawo. Ngaphakathi kohlaka lwalesi sihloko, ukunakwa kuzokhokhwa kuphela kwizici eziyinhloko. Ngakho-ke, kungashiwo ukuthi umbiko wezezimali wamabhizinisi amancane ungathunyelwa eziphathimandla zentela ngezindlela ezimbili:

1. Ifomu lephepha. Lena yindlela yendabuko yokuthumela ulwazi, enqatshelwe ngenxa yokuphazamiseka kokusetshenziswa kwayo nezindleko ezihambisanayo.
2. Ngefomu lobuchwepheshe.

Kufanele ngithumele kuphi idatha?

Ngakho-ke, ngubani ohambisa izitatimende zokubalwa kwamabhizinisi amancane, sesiyazi kakade. Manje ake sinqume ukuthi lolu lwazi kufanele luthunyelwephi. Uma sicabangela lesi simo ngamakhophi wephepha, khona-ke idokhumenti ngayinye esayinwe yikhanda kufanele ihanjiswe hhayi kuphela kubaphathi bezentela, kodwa nakumahhovisi wendawo wezibalo zombuso. Akufanele sikhohlwe ukuthi enye iphakheji yamakhophi kufanele ibe sebhizinisi ngokwayo. Futhi yonke indawo kufanele kube nesignesha kanye nosuku (okufanayo kuwo wonke amadokhumenti).

Imigomo yokulethwa

Ngaphambi kwalo mzuzu kwadala ukukhathazeka okuningi. Ngemuva kwalokho, kwakudingeka ukuba amarekhodi amabizo amabhizinisi amancane kufanele akhululwe ngesikhathi senyanga, ingxenye yesine nonyaka. Manje inani lamadokhumenti liye lahla kakhulu. Phela, ukuhanjiswa kwama-akhawunti waminyaka yonke kwasala okuyimpoqo. Ihlanganisa izinkomba kusukela ekuqaleni kukaJanuwari kuya ngasekupheleni kukaDisemba. Ulwazi kufanele luhlinzekwe manje kungakapheli izinyanga ezintathu emva konyaka wekhalenda waqala. Amabhizinisi amaningi futhi manje akakwenqaba ukubala imiphumela yenyanga eyodwa noma yesine. Kuphela manje lolu lwazi lusetshenziselwa ukusetshenziselwa kwangaphakathi (isibonelo, ukunikeza idatha kubasunguli, abatshalizimali, noma ukwandisa amathuba abo okuba nomphumela omuhle uma isikweletu senziwa ebhange). Yilokhu okushiwo yizitatimende zokubalwa kwezimali. Ibhalansi yamabhizinisi amancane namanje kunconywa, kepha kuphela ukuqonda isimo sangempela sezindaba.

Isibopho sokuhluleka

Uma le dokhumenti inganikezwa noma ihanjiswe ngokulibaziseka ekuhloleni kwentela, ibhizinisi likhokhela imali enani lemali eyi-ruble engamakhulu amabili. Kumele kuqashelwe ukuthi ikhi lingase lihluke ngokuyinhloko kuye ngokuthi ifomu lenhlangano yobunikazi. Lokhu kuzoshintsha inani lemali. Umuntu ophethe ukubika naye uthola i-akhawunti enani lamaruble angamakhulu amathathu kuya kwamakhulu amahlanu. Kodwa ukuhlolwa kwentela akuyona into embi kakhulu kule ndaba, njengoba izibalo zombuso izibalo. Ngakho-ke, ngokusho komthetho, uma kungekho ulwazi oluhanjiswe kubo, khona-ke ibhizinisi lilinda imali, ubukhulu bayo buzoba ngamaruble ayizinkulungwane ezintathu kuya kwezinhlanu. Ngaphezu kwalokho, abasebenzi bezinhlaka zezibalo zezwe bangabuyisa imibiko yokubuyekeza. Kulesi simo, kunikezwa abasebenzi ababili ukulungisa amaphutha.

Okucacile

Ake sikhulume ngezici ezithile zokubalwa kwezimali ezinhlanganweni, amabhizinisi amancane. Ngokuvamile akusizi ukuthi ube ne-akhawunti yakho kubasebenzi bakho, ngoba kudinga ukubhaliswa ngendlela ehlelwe ngumthetho, ukukhokha intela nokuningi. Kulesi simo, ngokuvamile i-accountant ingenzi lutho ngalutho. Kusukela kutholakala isisombululo esilungile - ukudluliselwa kwemisebenzi yayo eceleni. Ukuze wenze lokhu, funa ochwepheshe ofanelekayo ngesimo somsomabhizinisi ngamunye noma inkampani ekhethekile. Njengomthetho, izindleko kuleli cala ziphansi kakhulu futhi azidluli umholo omncane (futhi ngezinye izikhathi ingxenye eyodwa kuphela). Ngalendlela, umgcinisi-akhawunti uthola kanye ngesikhathi esifanele wonke amadokhumenti adingekayo esandleni, aqoqa amadokhumenti adingekayo futhi adlulisele eziphathimandla zikahulumeni. Ngenxa yokuthi umuntu (inkampani) kuleli cala ukhonza amaningana (inqwaba, amakhulu) amabhizinisi, unethuba lokuthola kahle. Ngesikhathi esifanayo, izihloko zomsebenzi wezentengiselwano abazikhonzayo nazo ziyazuza. Phela, amabhizinisi amancane asebenza ngaphansi kwalolu hlelo, alondoloza imali ebalulekile emigomeni yonyaka, kokubili kumholo nezintela, ezikhokhelwa isisebenzi esisodwa. Ukwengeza, izindleko eziningana zecala zisusiwe.

Isiphetho

Ngakho sazi ukuthi ubani ophethe amarekhodi wokubika amabhizinisi amancane. Ngaphezu kwalokho, ukunakekelwa okukhulu kwakhokhwa emiphumeleni engalungile, kanye nezinzuzo zomthetho wanamuhla (ngokuphathelene nalokho okwakukhona), futhi kubhekwe uhlelo lwezomthetho lokulungisa imali. Ngesikhathi esifanayo ngingathanda ukuphawula ngokuhlukile ukuthi kungakhathaliseki ukuthi isifiso esikhulu sokufihla intela esivela kuhulumeni, ngikholelwa, lokhu akuyona indlela engcono kakhulu. Umthetho uhlinzeka ngezindlela eziningi - kokubili ukuvuleka nokumboza - ukunciphisa umthwalo. Ngakho-ke, kunethuba lokusebenza emaqenjini amathekthi alula, lapho intela encishisiwe iqoqwa kusuka osomabhizinisi. Kukhona futhi isinxephezelo sokukhokha intela ekhokhwayo emazweni athile. Imininingwane eyengeziwe mayelana nalezi zinhlayiya ingaqondiswa ngummeli onolwazi.