51 akhawunti. 51. Accounting ngu debit akhawunti 51

Nawuphi na umsebenzi yezoqoqosho akunakwenzeka ngaphandle lombutho enabela. Cash inxaxheba kuzo zonke iinkqubo ezenzekayo kumashishini balo naluphi na uhlobo ubunini. imali ukuthenga ukusebenza, utyalo-mali izinto ezingahambiyo, iintlawulo ngokweebhajethi ngamanqanaba ahlukeneyo, abaseki, abasebenzi nkampani - zonke imveliso kunye zolawulo namanyathelo athatyathwayo zenziwa ngokusebenzisa imali, yaye ukuze wokufunyanwa kwazo.

Forms lwentlawulo

Ukuziqhelisa, kukho iindidi ezimbini eziphambili kwentlawulo - cash and ikheshi. Cash luqhele ukusetyenziswa izixa ezincinane kwemali - i ntlawulo esisixa-mali zingenziwa ngokusebenzisa osethilini yenkampani. Kumashishini amancinane kunye imali encinane kunye nengeniso unokuzithoba, ukusetyenziswa kwemali yeyona ndlela ilungileyo. Iinkampani ezinkulu ngokuya silandela ikheshi; njengoko kuboniswe yi neziphumo ukusetyenziswa kwayo, kuba kakhulu ngakumbi kakuhle, ngokukhawuleza kwaye sitshiphu ngaphezu ukusebenza kunye eninzi imali. Ngoko ke, ukuza kuthi ga ngoku, 98% kuzo zonke iintlawulo ezenziwe ngenkqubo neebhanki, yi basis bank.

Bonakalisa kwenkqubo ikheshi izimali

Kuba kuhlalutyo, ucwangciso, accounting, kokuphatha inkampani esusa ivula balance sheet zokwenziwa ubalo 51. Yena iyasebenza, nto leyo ithetha ukuba vangama kwemali engenayo kwicala debit ke, indlela yokungena nokuphuma kwezibonelelo zemali - on-mboleko. 51 akhawunti kumisa i-akhawunti we mobile evela asethi zenkampani - needipozithi zebhanki. Intsalela lubonakala ngendlela ngokubanzi eseleyo (balance) uzimisele imihla kulawulo lwemali operative. iirekhodi kohlaziyo zigcinwa ngento nganye lwengeniso kunye nenkcitho ngokwahlukeneyo. Umbutho nga ngaxeshanye ukuvula inani elifunekayo akhawunti kumaziko enye okanye ngaphezulu. Kungakhathaliseki ngenani lawo, yonke ingcaciso intshukumo yentlawulo non-mali esongezwa kubanjwa akhawunti 51. Intsalela (intsalela) luqokelelane ngokomgaqo wokubala: + kwintsalela ekuqaleni ingeniso kwi akhawunti debit - Ekuveleni mboleko. Isiphumo udibaniso lwe ekhoyo (okwangoku) ithetha. Libhekisela 51 njengento eseleyo kwi-akhawunti debit okokuqala kwixesha elilandelayo.

Iintlobo kwentlawulo non-cash

Yonke imisebenzi yentlawulo kunye nokuhlaliswa yenziwa elunxwemeni, apho Organization iye lenza isivumelwano akhawunti. Isiseko owayeze ukurhoxiswa okanye ukukhutshelwa kwemali imisebenzi isaziso esibhaliweyo somnini, leyo kungqinisiswa ngabasebenzi yibhanki ngokumalunga nokungqinelana nemithetho kunye neefom ezikumgangatho ofanayo. Ifomu lombutho yentlawulo ikheshi uthetha umnini ukhetha yabo, ngokusekelwe ukuzinikela batyalayo ezithile. Amaninzi, inkampani uhlawula esebenzisa isixhobo ukuba ibhanki umyalelo zokurhoxiswa (ukurhoxiswa, transfer) iimali ikheshi kwi akhawunti ukuzithandisa nkampani. Ngokuqhelekileyo kusetyenziswa ukucinywa olungenamiqathango, ukuqinisekiswa ayifuneki ukusuka kumnini-asethi. Nhoza Imali iimfuno zakho ngoncedo lo mbutho wenza ukuhlola. Abanini-akhawunti zebhanki kufuneka kuhlolwe umda ngokwesiseko isicelo. Bazaliswa kwaye ingqinisiswe efanelekileyo iisiginitsha, nokuwanqika amatywina sheets yetsheki kukhonza kwakhona ekubaleni i-akhawunti ye nkampani ongumnini kunye nemibutho-ikontrakhi, abanikeli ngezinto ezisetyenziswayo, njalo njalo. D. Kule meko itsheki sikhutshiwe kwi umbutho okanye iziko ngokwasemzimbeni (ummeli wayo) kunye cashed phezu nokunikezela yebhanki yakhe linakho.

Yokuhamba kwi akhawunti yangoku

51 akhawunti isekelwe istatimenti sebhanki. Ukuze amaxwebhu ayo compulsorily iqhotyoshelweyo, bakhonza ukuze ukuhamba kwemali kwi-akhawunti ethile lweshishini. Bonke-zibekho bhala, utshintshelo kumnini-asethi zaveliswa ngenxa ixesha statement, ixhaswe ikopi yomyalelo yentlawulo ephumayo okanye isicelo. Umnqonqo lisebenza itshekhi notsalo sesa ekugwetyelweni. Ubhaliso imali efunyenwe kumnini kwishishini (emuva inxalenye yemali eziinkozo), umyalelo ibhanki ezisisigxina. Iimali ezifunyenwe abathengi kunye nabanye abatyalayo, kwisikhokelo yemvumelwano, esiqinisekiswe ikopi mbutho engenayo umyalelo wentlawulo ohlawulayo. Onke amaxwebhu intshukumo kweentlawulo non-cash zenziwa ngokuhambelana ngqongqo iifomu ezifanayo kunye neemfuno ze-Bank, ziyakusayinwa ngabantu abagunyazisiweyo watshaya.

debit

51 akhawunti debit ibonisa Iyonke imali. Ubhaliso uthatha indawo evela kwimithombo zilandelayo:

• YiKheshiya Company (D 51, K 50) - Le zokuposa senzelwa ukwamkelwa kwingxelo yemali evela imali.
• Iintlawulo zeekontraki (D 51, K 62/60/76) - kwi-akhawunti yemali zabathengi, nezinye izinto ezifunyanwayo kubathengisi (kwemali, imali egqithisileyo, ngokuqukunjelwa isikhalazo yomxhasi).
• Iikhredithi, mboleko (R 51, R 66), - umsebenzi owenziwa ngo kwimeko ngokuza kwi-akhawunti ifunyenwe enze.
• Kule izibalo kunye zabelo, nabanini (R 51, R 75) - njengendlela wenza abakhuthaza (njengoko ngokwandisa elijikeleza okanye eyinkunzi ogunyazisiweyo).
• Izibalo kunye nohlahlo lwabiwo-mali kunye nemibutho off-mali (L 51, 68, 69) - ezi irhafu egqithisileyo okanye ubungakanani inkxaso kwezentlalo (iinzuzo, ikhefu lokugula, njl ...).

debit turnover ushwankathelwa ebudeni bexesha ingxelo luphawu jikelele kwemali kwi-akhawunti lweshishini. Kuba uhlahlelo ingeniso kusetyenziswa balance sheet turnover kunye nocazululo akhawunti.

Movement mboleko

akhawunti Credit 51 wenziwa le debit (flow)-asethi non-cash basis of lweshishini. Ukumka kwi mboleko esibonisa sonke isixa zodluliselo, bhala-ndinyuka kunye notsalo, wazibeka phezu ngo 51. Iintengiselwano kwi-mboleko ngolu hlobo lulandelayo:

• Yemali (D 50, K 51) - ukusuka akhawunti yangoku ukuba watsala imali esiza imali lweshishini (nokutshintshwa lwenzeka ngendlela elinganiselweyo, inkcazo inkcitho). Amaninzi mibutho basebenzise ingxenye imali ekuhlawuleni umvuzo okanye neemfuno zoqoqosho.
• ikheshi Ukuhambisa (D 51/55, A 51) - le imbalelwano lwenziwa phantsi ukutshintshwa imali kwenye i-akhawunti okanye oonobumba ezikhethekileyo lokuvula ekujongwe ukuba izibalo kunye noogxa.
• Iintlawulo kubaboneleli, abakhi kunye namanye amatyala (D 60/62/76, K 51) - ukugqithiselwa kweempahla nge-akhawunti ekhoyo kunye nedilesi iikontraki (zokuthengwa kweempahla neenkonzo, imbuyekezo imveliso, njl ...).
• Ukuboleka izibalo, mboleko neekhredithi (D 66, K 51) - le pesenti ukuba ukusetyenziswa kwemali ebolekiweyo okanye seyibuyisiwe amatyala kwi mboleko.
• Inzaliseko izibophelelo ngokweebhajethi amanqanaba ahlukeneyo kunye nemali extra-mali (R 68/69, R 51) -, kuxhomekeke irhafu okanye ingxowa-mali, xa imbalelwano ibonisa sub-akhawunti efanelekileyo.
• Nomvuzo (R 70, R 51) - Uluhlu s abasebenzi / ph.
• Izibalo kunye Abaseki (D 75, K 51) - ngenxa yemisebenzi wabaseki wenza intlawulo.