62 akhawunti ukuba abathengi kunye nabathengi

Lo Mthetho osaYilwayo uTyelelo 62 isetyenziselwa ukulawula izibalo kunye abathengi kunye nabathengi. Le rejista yenzelwe eqhuba ingxelo yohlalutyo ukuze onke amaxwebhu eziziswe ngumthengi, kwakunye nolawulo iintlawulo ezingenayo.

Accountant ukusebenza abanamanqaku ka-62, kangangoko kunokwenzeka kwi lobhaliso isalayita lonke data zabathengi. Le ndlela ivumela ukuba uhlalutyo ngokukhawuleza:

• imiqathango intlawulo phantsi kwesivumelwano;
• control iintlawulo ezifike owokubethelwa bako;
• angemi mboleko eziye zafunyanwa ngenxa kwiinkonzo elizayo;
• ukugcina umkhondo amatyala apho kungekho xesha intlawulo lifikile;
• esweni amanqaku promissory engahlawulwanga ezifunyenweyo.

Share on sub-akhawunti 62 manqaku kwisicwangciso akuthethi ukunika ii-invoyisi, ngoko mali ngokuzimeleyo isebenza lezibalo, elula ukuba umbutho wakho. Osahluleyo ngokuyimfuneko kuboniswe kwi-nkqubo yobalo yenkampani.

Retail ingasetyenziswa cq. 62 ngaphandle nokuhlaziya

Vesti 62 amanqaku ngaphandle ukuqhawuka sub-akhawunti ndakuzuza kwimizimveliso abazibandakanya urhwebo kunye nokufumana iimpahla ngemali ngokusebenzisa imali. Xa umthengi ngemiyinge akanamdla idatha amenze izivumelwano ixesha elide. Amaninzi, bonke abathengi bafumane subkonto ibizwa ngokuba 'umntu ngasese. "

Abathengisi ezithengisa izinto kwisicwangciso izavenge, abemi uboleka (hayi iibhanki) iimeko, badla ngokujongana ngxaki njengokuba ziyakukhangela oluntsonkothileyo zokubuyisa kwi-mboleko. Kwimeko enjalo kuwa ngokubanzi ilondoloza ngetyathanga ezithengisa izixhobo ezibizayo. Kwakhona, kukho imfuneko esweni phambili kwimeko pre-iimpahla. Ngoko ke, kuya kuba ngcono ukuba ukuqhuba sub-account kwi imeko kwezi abathengi.

Kubalulekile ukuphawula ukuba ulawulo lwe akhawunti ebotshelelwe kubathengisi ethile okanye abaphathi kunganceda ekulweni ubusela kunye nokubeka esweni ukwenziwa oluchanekileyo umyalelo. Akhawunti iya kubonisa umntu eziphathekayo wenza lesayensi xa iposi okanye intlawulo yeempahla.

Imfuneko sub-akhawunti in urhwebo lweewholesale

In lewholesale non-cash urhwebo akunjalo. 62 akhawunti kuqhutywa kwimeko otyalayo nganye ikhontrakthi. Oku kubaluleke ngakumbi xa abathengi ukungena kwizivumelwano eziliqela kunye ngokwemiqathango ezahlukeneyo kunye nemiqathango.

Ukusebenzisa subaccounts iba ixesha kakhulu elide accounting. 62 score uzuza nokuhlelwa, kodwa imisebenzi enjalo ezi meko, njengoko wenze accounting lula nethembekileyo. ingxelo ulawulo olunjalo kwakhona Ukugunda e kwimeko nayiphi na imibuzo isithintelo werhafu. Ubuninzi elubala ubalo isoloko ikhuthazwa.

62 esele: uposa

Zonke izibophelelo kubaxumi zisoloko kutsalwa kwi-akhawunti ka busebenzisekayo (d-t 62 ukuya t- 90.1), kwaye nguye nge iirisithi ahambelanayo (d-t-51 ukuya t 62.1). Ezi iintambo ephambili. Iimali mboleko eziye zafunyanwa ibhalwe kwi subaccounts ezahlukeneyo (d-51 m, ukuze m-62.2).

Ukuba ubalo inikwa ethwele inzala promissory qaphela, ukuba kufunyenwe intlawulo ithathwa 51 bill, kwaye Uyakufumana inzala kwezinye ingeniso kunye nenkcitho (sch.91).

Ukusebenzisa 62 akhawunti xa besebenza kunye namasebe

Xa umbutho lineyunithi eyahlukileyo kwaye lomncono esidityanisiweyo, olubalelwa izibalo kunye nezibophelelo kunye nabathengi kunye nabathengi oluqhutywa ngokwahlukeneyo.

Ukuba umbutho umzali owenza zonke izibalo for kwicandelo eyahlukileyo, oko kunyanzelekile ukuba usebenzise alo. 79. Hi xikombiso, imali ngenxa ekuthengisweni kweempahla kunye neenkonzo icala kwi-akhawunti "izibalo yangaphakathi" yaye kwi akhawunti 62 (d-t-79, t-62). Amasebe kufuneka kwakhona ufake i efanayo sub-accounts of inkampani engumzali i ukulinganisela ukudityaniswa bekhululekile ngakumbi.