Accounting 76 amanqaku: Imali, ityala, debit, ucingo

Yonke imicimbi yemali ziboniswe kwi akhawunti. kuya kuxoxwa ngazo kule ncwadi, oko kukuthi 76 "zokuhlala kunye abanamatyala ezahlukeneyo imali", ukuba ithe yahlulelana leyo udidi ngayo. Eli nqaku liza kubonelela imizekelo ukukunceda ngcono ukuqonda isihloko phantsi ingqalelo.

Injongo akhawunti 76

76 ibalwa yi esebenzayo-kwisixando sokwenziwa. Kuyimfuneko ukwenza ulwazi iintengiselwano zezezimali abanamatyala kunye nabo abatyalayo, hayi zithathelwa ingqalelo akhawunti ka-60-75 :

• inshorensi impahla ;
• izicelo;
• mali kubanjwa ukususela kwemivuzo yabasebenzi wabantu besithathu ngokungqinelana nesigqibo iinkundla okanye izenzo olawulo.

Le tshati entsha akhawunti sinyuse imisebenzi phantsi ingqalelo akhawunti apho ukuhamba engundoqo kwemali. Kule nkalo, oko kufanelekile ukuvula iindidi ezahlukeneyo, eyenzelwe iindidi ezithile yokubala.

Score 76: 1 sub-account 2

Ekubeni imisebenzi emali inokuba nomahluko yi malunga zokuhlala kunye onetyala bohlulwa ngokweendidi eziliqela. Eyokuqala (76.1) i-inshorensi kwempahla kunye nabasebenzi, ngaphandle kwentlawulo zempilo kunye inshorensi yoluntu.

Ukutshintshelwa mali lo mbutho kubonakaliswe debit kunye debit - credit. Umzekelo, D76 K73 - lokumiswa ngenxa umbutho umsebenzi phantsi isivumelwano. D51 K76 - ukufumana iziko imali ngokungqinelana nemimiselo. D99 K76 - ukucinywa uncompensated zamabango inshorensi okanye umonakalo obangelwe isiganeko umkhosi majeure.

Subaccount 76.2 lubonisa iindawo amabango ukuba kuziswa:

• abaniki, ii-arhente zothutho kunye iikontraka bafumana ukungangqinelani amaxabiso, ekufumanekeni iimpazamo ekubaleni emva akhawunti wempumelelo, kwakunye nokunqongophala imithwalo (D76 K60);
• kumaqumrhu ngenxa yokuhlutha nemigangatho yobulunga TU ukungafani (D76 K60);
• amaziko adunyiswe ngempazamo zitsalwa okanye isixa-mali ezidweliswe kwi-akhawunti yombutho;
• okanye downtimes zomtshato, evela abathengisi, iikontraka (imbalelwano kunye akhawunti icandelo III plan);
• izohlwayo kunye nezohlwayo lokungathobeli kunye nezibophelelo kule mvumelwano (imbalelwano abanamanqaku ka-91).

Credit subaccount 76.2 ibonisa iintlawulo ezifunyenweyo. Ukuba kuvela ukuba imali ukuba kuqokelelwa, basonta debit.

Score 76: 3 ne-4 sub-akhawunti

Kumhlathi 76,3 ibekwe esweni nkampani etyalwa iintlawulo zezabelo kunye nezinye iintlobo yengeniso ziyahambelana nesivumelwano yentsebenziswano. D76 K91 - ingeniso ukufunyanwa (distribution). D51 K76 - iimali ezifunyenwe yi mbutho banamatyala.

I-sub-akhawunti yesine yenzelwe ukuze bakuthathele ingqalelo mali yazo kubasebenzi kodwa ahlawulwe ngexesha elithile ngenxa yokungabikho abamkeli. Kwiimeko ezinjalo, iintambo kwenziwa ngolu hlobo lulandelayo: D70 K76. Xa umsebenzi ufumana imali, iya kurekhodwa kwi-akhawunti debit 76.

Ukusetyenziswa sub-akhawunti 76/3 in practice

Inkampani "Oasis" Ltd. kukho efunyenweyo mali ka-1 350 000 engange. kwi akhawunti 62 "zokuhlala kunye abathengi kunye nabathengi." Ngesizathu esithile phambi kokukhula kokuba upasisiwe 750 000 engange. zabo OOO amalungelo efunisela "Iceberg", nto leyo nako ukuzifumana malunga isikweliti 900,000 engange. Kwimeko enjalo kuphakamisa imibuzo eliqela:

1. Izinto ezifunyanwayo - kukuba ukuthenga ipropati okanye utyalo-mali kwii-asethi?
2. umthengi asethi izigidi 1.35 engange. okanye 750 000 engange.?
3. Kucingwa ukuba kule meko abanamatyala ityala-mali, kunye 750.000 engange. - neendleko OOO inkampani "Iceberg"?

Kule meko, i "Oasis" Ltd. ukuba wenziwe, ukusuka kwindawo esemthethweni lwembono, ezi ukuthumela zilandelayo:

Debit Credit 62 91.2 1 350 000 engange. - ukurhoxiswa ilungelo lokufuna ukuba ezivela kubathengi.

Debit Credit 51 91.1 750 000 engange. - wentlawulo.

imisebenzi zivumela ukulungisa ezi akhawunti "Enye ingeniso kunye nenkcitho 'ukulahleka inkampani" Oasis ", evela kwisabelo yebango. inkampani ezimali "Iceberg" kufuneka ubhale i-akhawunti debit 76,3 ukuzuza kufunyanwa evela batyalayo. Umahluko phakathi amalungelo eyenziwe kunye neendleko ekuboniseni kwabo kwi-mboleko akhawunti 98/1, 83 no 90/1.

Nokuba ukululama kwenxenye intlawulo kukhokelela kwisivumelwano macala omabini amaqela kunye intlawulo epheleleyo amatyala. isabelo elingahlawulelwayo kubonakaliswe debit eyilwayo 51, yaye acinyiweyo - ngo-98,1. Kulo mzekelo, kuvela:

Debit million 51,9 engange.

98,1 Debit 765.000 engange.

Credit akhawunti 76 1 350 000 engange.

"Iceberg" inkampani wachitha 750.000 engange. yokuqala ekufunyanweni kwamalungelo babuya 900000 rbl., oko kukuthi, Kukho nzuzo yani engange-150 000. Iingcingo zombane lumi ngolu hlobo lulandelayo:

Debit Credit 98.1 91.1 150 000 engange.

Ubukhulu Rule yale ingeniso evela umsebenzi kubonakala kwi-akhawunti 98/1 yenzelwe ukulungisa senziwa.

76.AV subaccount "Value Added Tax on inkqubela kunye neentlawulo"

Ukuqulunqa ulwazi ekubaleni VAT akhawunti kuhlawulwa ngekhadi ivumela 76.AV. It sizigcine iirekhodi zayo zemali kunye nezo abathengi kunye nabathengi, ukusuka apho imali kwangaphambili ezifunyenweyo phantsi ukuthunyelwa okucwangcisiweyo iimpahla okanye ukunika iintlobo ezahlukeneyo zeenkonzo.

imisebenzi zasekhaya zinokuba nomahluko. Umzekelo: D68.02 K76.AV - ixabiso accounting added tax kwi intlawulo efunyenwe ngumthengi kwangaphambili. D 76.AV K68.02 - ugcwalisa VAT kwimali efunyenwe kwangaphambili kubathengi. 76. AB iindleko zezi zilandelayo subkonto (iimpawu analytical): "akhawunti", "invoices".

imbalelwano debit

Zijongwe (76) kwicala debit i lufakwa kwi imbalelwano noku kulandelayo: "Iimpahla Fixed" (01) "Izixhobo ekufuneka ifakiwe" (07) "Ingeniso-zithwele notyalo MC '(03)," Utyalo-asethi ezingezo-zangoku "(08)" asethi ezingaphathekiyo "(04). Of kwicandelo lesibini letshathi ze akhawunti ngayo oko lisebenzisana izinto "Izixhobo" (10) "Izilwanyana likhula yaye ngokuzityebisa" (11), "Ukufunyanwa MC."

76 zingafakwa imbalelwano nge debit zonke izinto phantsi "Iindleko yemveliso" kwakunye akhawunti 44 41, 45 no-43, udidi ka 'iimveliso zigqibele kunye nempahla. " eyenziwa amaninzi nemali kweentambo akhawunti 52, 50, 58, 51, 55, kwakunye ne ibalwe 60, 67, 66, 62, 73, 70, 76, 71, 79. Ukongezelela, i-debit bayithwala imbalelwano kunye ezilandelayo akhawunti 99 (gains ezibonisa kunye nelahleko), 91 (ulungiso lebug ingeniso ezahlukeneyo kunye neendleko), 90 "ngeles", 97 "iindleko zale", 86 "imali Target».

Imizekelo yentengiselwano (debit)

Ukuze siqonde izinto thaca kweli nqaku liza kusinceda imizekelo embalwa evela etafileni.

mboleko imbalelwano

Mali nge 76 angasebenzisana ezi ndidi zilandelayo yetshathi lwe akhawunti: "Utyalo asethi ezingezo-zangoku", "asethi Fixed", "Ii-asethi ii-asethi ezingaphathekiyo", "Izixhobo ukuba ifakelwe", "utyalo-Luyingenelo e-MC." Xa "Uluhlu" imbalelwano lwenziwa nge-akhawunti "Izixhobo", "Ukufunyanwa MC," "Izilwanyana likhula yaye ngokuzityebisa", "iVAT iimpahla ezithengiweyo."

76 akhawunti kwakhona ukuzibandakanya kunye yokuhlala mboleko (ngaphandle 68, 69, 75, 77) kunye udidi "iindleko Production". Eli candelo "iimveliso zigqibele kunye nempahla" - kunye akhawunti 52, 50, 51, 44,55, 41, 57, 45, no 58. Ukongeza, imbalelwano lwenziwa ngezininzi akhawunti ngoku, ke, nabo ezibonisa imisebenzi cash (91, 97, 94, 96, 99).

Imizekelo iintengiselwano (mboleko)

Ukuze simazi noko nge 76 ezithunyelwe, ukunceda kule theyibhile ingezantsi kunye imizekelo embalwa.

Ekhoyo kwi-akhawunti 76

Beginners ezimali badla ukubuza umbuzo malunga yintoni ngokwenene nge 76: osebenzayo okanye nje? Ukuziqhelisa, imeko inokuba ezahlukeneyo, kodwa ekubeni sithabathela ezifunyanwayo akhawunti ezifanele kuhlawulwa, intsalela unokuba kweentlobo ezimbini:

• Unilateral (debit okanye ngetyala);
• mazwe (zombini debit kunye ngetyala).

Oku kuthetha ukuba xa ingxelo - active and passive. Ukuze kumiselwe imali eseleyo debit, azihlanganisele zonke amatyala ngakwicala iikontraki. Intsalela 76 mboleko akhawunti ibonisa yonke imali ukuze ahlawule kwinkampani.

Iingxelo kunye akhawunti inkqubo efumanekayo 1 C

Le nkampani isebenzisa inkqubo "1C: Enterprise 8", kufuneka agcine irekhodi imali kufunyanwa of batyalayo. Funda ulwazi uyakwazi, ukuba emva kokuqala inkqubo kungena kwicandelo 'akhawunti "le. Kule bhokisi kukho uluhlu lwemibutho kunye noosomashishini ngamnye. kukho abanamatyala kunye amatyala phakathi kwabo. Iinkcukacha zoqhagamshelwano, ii-invoyisi, izivumelwano, iishedyuli zomsebenzi - konke oku kuzakusoloko kubonwa. Kuyenzeka ukuba ukubhalisa umbutho entsha egqunywe kwi menu.

Ukuze ufumane ityala ngqo kwamashishini akunzima. Ukuze wenze oku, faka kwicandelo "Debt yesivumelwano" kwi panel "Bonisa kuhlawulwa", khetha u- "Accounts" kwaye abeke usuku oyifunayo. Kumsebenzisi uluhlu lwazo zonke bakhi, phakathi apho ungakhetha lweshishini ethile (kunye amatyala). Ukuba a lot of imibutho kwaye uluhlu yonke okungalungelaniyo kwiphepha elinye, ulwazi zinganikezelwa ekwimo olubonakalayo. Kuya kufuneka uye kwicandelo "Chart" lo. Ngokufanayo, umsebenzi lwenziwa kunye namatyala amele ukuhlawulwa.

Yiloo nto kufuneka ukwazi malunga oyilwayo 76, ebonisa kwemicimbi intlawulo kunye abanamatyala (amatyala). Ekubeni imithetho Russian Federation iye kwenkangeleko, sebenzisa rhoqo ireferensi kunye neenkqubo zomthetho apho kukho kusoloko kukho itshati zangoku ze akhawunti FDR. Ngoko ke iingcali ziya kusoloko bazazi naluphi na utshintsho ngokunxulumene nemisebenzi yabo kwezomsebenzi wobungcali, kwaye akwazi ukwenza izigqibo ezizizo xa accounting.