Accounting. Accounting zee-asethi ezisisigxina kwiirekhodi irhafu

Umthetho we-Russian Federation icwangcisa kumashishini Amatyala Russian for accounting accounting yerhafu asethi ezisisigxina. Kwezinye iinkalo ezi nkqubo luphawulwa ukufana olukhulu. Nangona kunjalo, umahluko phakathi kwazo nazo zibalulekile. Zeziphi ezi nkcukacha ze irhafu kunye nokunik'ingxelo asethi ezisisigxina? Yintoni amashishini unokuba iinzuzo ngokuphathelele ihambo yabo?

Oomatshini kunye nezixhobo (OS) libe yinto yeenkampani accounting

Accounting kunye nerhafu nokubalwa ezingahambisekiyo kule nkampani kufuneka kwenziwe phantsi kwemiqathango yalo mthetho Russian. Ngamnye kubo umlinganiswa othile - siza kujonga kamva kweli nqaku.

Ethetha accounting - ziphantsi kwalo-asethi, leyo luphawulwa mpawu ziphambili zilandelayo: isicelo ngeniso okanye ulawulo ishishini njengoko isetyenziswa iinyanga ezili-12 okanye ngaphezulu, esetyenziswa kuphela ngumnini (xa zokuthengiswa ayenzelwanga) isicelo njengoko usebenza njengesixhobo, kukhululwe impahla, isebenza okanye iinkonzo zikhona. Lo mbutho, leyo egcina amarekhodi-asethi ezisisigxina, ligqiba ubomi obuluncedo ngamnye yohlobo lwazo.

Kulo mzekelo, ukubala kufuneka kuthathwe:

- imiqathango ukusetyenziswa OS, le Dynamics umsebenzi wabo;

- sinocwangciso nokuhlolwa rhoqo kunye nokulungiswa njengendlela yokuqala;

- komsebenzi yokusebenza kuqikelelwa;

- imiqobo ekhoyo ngexesha le asset - umzekelo, ngenxa yokuqeshisa.

Accounting kunye accounting irhafu kweempahla esisigxina mazenziwe ngokususela kulwabiwo OS kwi iyunithi ye-akhawunti - inventri. main bemfuno kwabo - ukukwazi kwimisebenzi self-inzaliseko (akudingi ufakelo okanye ukulungiswa kakhulu ukwenzela ukuba ayizise operation). Ukuba ukuba ukusebenza yento iqulathe izinto eziliqela nobomi ezahlukeneyo inkonzo, ngamnye iinxalenye zayo ziya kuthathwa njenge inkqubo yokusebenza eyahlukileyo.

An caveat ebalulekileyo - ixesha ukusetyenziswa OS akufanele ukunyuswa - ngokuxhomekeke kwimeko yayo ezisebenzayo. Kusenokwenzeka ukuba kuqatshelwe ukuba bezimali, Russian angaphandle usenokuba indlela eyahlukileyo kuhlaziywe kwexesha ukusebenza OS. Kwi-Russian Federation wagqiba ekubeni alungise imeko efanelekileyo, ukuba nokwakha lwaqhutywa a maxesha-asethi ezisisigxina. Accounting kunye accounting irhafu ifuna OS uhlaziyo nexesha esisetyenziswe kwamanye amazwe amaninzi, kuxhomekeka kuluhlu nemininzi. Umzekelo, utshintsho kubume eyenziweyo, lobuchwepheshe iphelelwe OS, asset lenkonzo Okukodwa.

Ukuhlelwa indlela yokusebenza kwenkqubo kwi ingxelo

Accounting-asethi ezisisigxina kuquka ukuhlelwa kwazo. Ukuza kuthi ga ngoku, iziseko ezahlukeneyo ukuze zisetyenziswe.

Ngoko ke, lo OS ngokuhlelwa eqhelekileyo kwi ezibonakalayo kunye nezo zingabonakaliyo. Uhlobo lokuqala ezingahambisekiyo ziquka: indawo yokwenene, oomatshini, abasebenzi, izixhobo, izinto zokusebenza. OS ezingaphathekiyo angamelwa: software yekhompyutha nezinye izinto epropathi enomgangatho ophezulu wokuqonda, iifayile, inkqubo algorithms ezisetyenziswa imigca yemveliso yenkampani.

OS zihlelwa ngokusekelwe iqondo ukubandakanyeka kwabantu ekusebenziseni kwabo. Ngoko ke, kukho yindlela esisiseko, ukusebenza ngokuyintloko ngendlela oluzenzekelayo, imo elizenzekelayo kakhulu (ulawulo iirobhothi ngekhompyutha), kwaye kukho abo alawulwa ngqo ngabasebenzi (oomatshini, izithuthi).

Enye isiseko lucalulo OS - imvelaphi. Kukho izixhobo ezisisiseko zadalwa ngumntu, yaye kukho abo engabalulekanga imvelaphi yendalo.

OS ukuba zihlelwe ngokwenjongo zokusebenza - imveliso okanye non-imveliso (umz esetyenziselwa inkxaso bentlalo abasebenzi).

Enye isiseko ukuba ukuhlelwa indlela yokusebenza - ngobunzulu ukusetyenziswa kwimveliso. Ngoko ke, oomatshini kunye nezixhobo kungaba: ekhoyo, baphola, ibekwe egciniwe, igcinwe.

OS kwakhona zahlelwa: ngokwesiseko imo ngokusemthethweni (owned, oqeshiweyo, xa ukuqeshiswa, ukusebenza ulawulo okanye ulawulo lwezoqoqosho), ngokusekelwe eqongeni ukusetyenziswa (entsha, kusetyenziswa, ecinyiweyo).

Ngoku siza kufunda yintoni umahluko-mali kunye accounting yerhafu asethi ezisisigxina. Kuluncedo ukuba siqwalasele izinto ezichaphazela nganye kuzo.

Ukwehla kwi accounting irhafu accounting

Kufuneka kuqatshelwe ukuba ukubalwa lokuhla ezingahambisekiyo kwi accounting irhafu ikhutshwa phandle ngokusebenzisa-sikhokelo esemthethweni, isiphumo apho alibandakanyi ngqo accounting. Kuthetha ntoni oku?

Isibakala sokuba yentsalela mthetho Russian Federation azifani ingakumbi unciphiso werhafu. Oku kungenxa ezichaphazela kwenkqubo serhafu Russian, apho indlela yokusebenza zahlulwa zibe lophelelo lweloxabiso nabo ezingezozethu kule hlobo. Iqela lokuqala luquka indlela yokusebenza, iindleko ekufuneka ubhalwe off ekuhambeni kwexesha, lo gama iinkcukacha zale nkqubo kufuneka ziboniswe kwi-accounting werhafu. Ngenxa yoko, indlela yokusebenza, nto leyo iindleko itsaliwe, musa awusebenzi lophelelo lweloxabiso. ixabiso labo kufuneka zibandakanywe isakhiwo iindleko eziphathekayo phezu kokuqalisa ukusetyenziswa kwe-asethi ezifanelekileyo ezisisigxina.

Kunjalo, ku umkhuba, uqhutywe ziinkampani Russian ngexesha accounting yerhafu efanayo accounting ngenxa lokuhla asethi ezisisigxina. Xa oku isebenze inkqubo-sikhokelo esemthethweni ekhoyo, ezinxulumene nazo zombini irhafu kunye nomthetho accounting. Iindleko zokusebenza ze ubhale-ulwazi ezinalo-sikhokelo olu hlobo lwe-asethi ezisisigxina inemisebenzi.

Ngoko ukuba lidlale indima ukuba ubhaliso karhulumente kwenkqubo yokusebenza ifuna. Ukuba oku kunjalo, ngoko, ngokwemiqathango irhafu, lokuhla uhlobo OS lwenziwa kuphela phezu neenkqubo zobhaliso eziyimfuneko. Kwelinye icala, xa ingxelo ukuphelwa lixabiso angamangalelwa nangoko emva ethuma.

Kodwa ukurhoxiswa OS isiphelo ixabiso njengoko accounting kunye nerhafu yocwangciso oluqhutywa jikelele ngokungqinelana indlela efanayo - uya kwenziwa kube kanye okanye ukurhoxiswa, umzekelo, wenza Ukuqonda esisiseko ithetha. accounting Irhafu kunye ugcino ke ngoko iqela neminye imiqondiso afana. Oku kunokubonwa umzekelo ukuthelekisa iindlela zabo eziphambili ngolu hlobo. Makhe sihlole kubo.

Iindlela accounting kwerhafu

iindlela eziliqela zinokubhalwa zichanekile yokusebenza Kule iintlobo of accounting ngaphandle izixhobo (esisiseko). Irhafu Accounting uvumela ukusetyenziswa indlela yomgama okanye non-linear. Accounting kubandakanya ukusebenza enye iindlela ezine. Ezizezi - line, Indlela enkenenkene-balance, uphelelo na unxulumano kunye nobomi nokusebenza kunye lokuyimfihlo ngokunxulumene umthamo imveliso.

Yeyiphi indlela kangangoko ukuze ubhale le OS izixhobo (basic)? Irhafu Accounting kunye ugcino kuvumela ukusetyenziswa mechanism yomgama - kwaye ozakuthathwa ubhetyebhetye.

iindleko zokusebenza waqale accounting accounting irhafu

Eyona nkalo ibalulekileyo accounting-asethi ezisisigxina - ingqalelo okokuqala. Kuliwa phezu isiseko sembali inkqubo yokusebenza iindleko. Kulo mzekelo, oku ezisisigxina, eyachithwa ngoko ukuthenga okanye ukuvelisa isixa-asethi ezisisigxina. Irhafu accounting ayenzelwanga ukuquka kwi ubume iindleko VAT kunye nezinye iimali eziza kubuyiswa ngurhulumente.

Iindleko, nto leyo yenze iindleko zokuqala yokusebenza, kungaba:

- mali idluliselwe umthengisi-asethi ezisisigxina, kwakunye ndidleke kuphele, ngenxa yonikezelo, ibandla kunye uqwalaselo kweenkqubo zokusebenza;

- intlawulo bakhi, abacebisi kunye nezinye iingcali abo seyinike uncedo nokufunyanwa-asethi ezisisigxina;

- imisebenzi amasiko kunye iirhafu, imirhumo karhulumente;

- intlawulo iinkonzo yabameli.

Kusenokwenzeka ukuba kuqatshelwe ukuba ngokubandakanywa ezingahambisekiyo kwi accounting irhafu nomba yokufumanisa ixabiso lwabo lokuqala wenziwe imigaqo efanayo njengoko kunjalo of accounting. Oko kucingwa ixabiso ukufunyanwa okanye umba yeendleko OS ozimeleyo, kunye neendleko ezinxulumene, umzekelo, kokunikezelwa OS into.

Iindleko yokuqala OS zingatshintshwa - umzekelo, ukuba yotshintsho oomatshini kunye nezixhobo. Accounting kunye irhafu iirekhodi zinika zibonisa le nkqubo nayo ngokungqinelana nemigaqo efanayo. Iindleko zokuqala kwinkqubo yokusebenza kwakhona hlengiswa ngenxa kufuneka sihlolwe.

Accounting kunye nenzuzo irhafu

Kwelinye icala, phakathi inkqubo ezifana iingxelo asethi ezisisigxina accounting irhafu kunye kungaba abunjwe umahluko ngokwemiqathango imida yenzuzo. Kungenxa imigangatho ezahlukeneyo ingqalelo ingeniso kunye nenkcitho kwezi ntlobo akhawunti. Umahluko phakathi ingeniso kunokuba ngaba kungokusisigxina okanye ngokungesosigxina.

Kwimeko yokuqala ukungangqinelani kunokwenzeka ukuba:

- Bakha ixabiso lokuqala OS;

- ukwehliswa.

umahluko Temporary angavela:

- nayo ekubaleni ixabiso lokuqala OS;

- xa uvula ipesenti ezithile iinkcitho eyinkunzi lwesakhiwo iindleko, nezibonakalisa ixesha langoku;

- xa kukho ukungangqinelani kwezi nyanga esingokwamkelwa kwenkqubo yokusebenza ukuze bakuthathele ingqalelo kwaye uqale ukusebenzisa kubo;

- Xa ukulungisa le OS;

- ngokuthengiswa kweempahla ezisisigxina.

Ngoko ke, lo uphelelo ezingahambisekiyo ngeenjongo irhafu - omnye wemiba egqiba ukubonakala umahluko phakathi amazinga lengeniso akhawunti ezi ntlobo. Qaphela ukuba umahluko zombini ezisisigxina nezexeshana kufuneka zibhalwe kumbutho accounting ngokwahlukeneyo.

Ngubani ofanele ukugcina accounting accounting irhafu?

Accounting kunye accounting yerhafu kufuneka ugcine onke amaqumrhu asemthethweni Russian. Ngenxa yoko, ukuba SP kulo mba imithetho isiqabu Russian Federation esekwe - ke musa awazigcini iingxelo-mali. Ngaphezu koko, phantsi ingxelo yerhafu inkqubo yerhafu lula-asethi ezisisigxina, SP akakwazi umthambo. Kodwa ukuba umrhwebi usebenza kwi DOS, ukumisela isiseko irhafu yengeniso ukuba uhlawula, kusenokuba yimfuneko ukusebenzisa iindlela okuluphawu ke ubalo werhafu. Ingakumbi, le isenokuba ukusetyenziswa maxwebhu athile. Siye sifunde Okukodwa zabo.

Ngawaphi amaxwebhu zisetyenziselwa iinjongo irhafu?

Accounting-asethi ezisisigxina accounting irhafu kufuna obungamaxwebhu nitrogen lwe data ngokuphathelele amashishini. imithombo eziphambili ezixhasa oku iteknoloji - iphetshana esemgangathweni. Ezifana, umzekelo:

- OS-2, apho ulwazi makarekhodwe intshukumo ukusebenza phakathi esiqinileyo;

- OC-3, nto leyo ibonakalisa data wokwamkelwa ugqithiselo-asethi ezisisigxina;

- OC-6, nto leyo ikhadi lwabayili izinto OS.

Ngokusekelwe iifom waybill OS-2 elungiswe apha iikopi ezi-3. Kufuneka isayinwe uxanduva kubasebenzi ezo kwiiyunithi noshowo inkampani, nto leyo nokutshintshanisa iincwadi phakathi indlela eziphambili. Ikopi yokuqala umthombo inikwa kwisebe accounting, okwesibini - umqeshwa lowo unoxanduva ukhuseleko OS; OS into wesithathu sithunyelwa kumamkeli.

Kuba OC-3 niqwalasele ukwenza ugqithiso-nokufunyanwa iintlobo ezahlukeneyo OS, inkqubo yokulungisa edlulileyo, okanye asakhe ngokutsha okanye ngcono. Umthombo kufuneka isayinwe ngabasebenzi ngobuchule malunga nokwamkelwa OS, kunye nesakhiwo intra-umsebenzi apho wokulungisa senziwe, okanye asakhe ngokutsha okanye Ukuphuculwa OS into.

Imilo ye-OS 6 zokusebenza yaqulunqwa akhawunti Card, eyayibhalwe iinkcukacha ezifanelekileyo kuzo zombini iinkqubo ngokutsha - intshukumo OS, okanye ukusebenzisa bayamkele. Kusenokwenzeka ukuba kuqatshelwe ukuba ukuba into OS walungiswa nombutho yomntu wesithathu, ubalo lwe-asethi ezisisigxina accounting irhafu kukwabandakanya ukwenza kusebenze KS-2, nto leyo luqokelelane ngokusekelwe isenzo ulwamkelo unokontraka wenza ukulungiswa.

Amaxwebhu imisebenzi yayibaleka accounting

Thina sifunda vangama ngqo kwi imisebenzi esebenzayo ulwazi kumaxwebhu, ke, xa accounting. zincwadi Oyintloko isixhobo kulo mzekelo - itshati ye-akhawunti, eyayibhalwe iintengiselwano ezithile zemali kusetyenziswa iirejista kwengxelo.

Omnye akhawunti ezinkulu accounting, intengiselwano leyo ibhalwe kwiirejista - 01. Yena ithathwa njengesebenzayo kwaye ababandakanyekayo ukuze kubekwe iliso ubukho kunye nentshukumo yokusebenza, ephethwe yi bumabumela.

Iindleko zonke izinto ezahlukeneyo asethi esisigxina irekhodwa kwi-akhawunti 08. Kuya liqhutywa ngeenjongo zokuqhuba iifem ingxelo yazo zonke iindleko athe anxulunyaniswa ukuthengwa nokubeka yokusebenza OS le.

Kwiimeko apho indlela yokusebenza eziveliswa ezamahala, esetyenziswa yi 98 imbalelwano abanamanqaku ka 08. Kwathi kamsinya nje into lufakwa ukusebenza, ixabiso layo sitsalwe kwi-akhawunti 08 ukuya 01.

Ngoko ke, amaxwebhu axhasayo - le nto engundoqo yomgaqo-nkqubo efana accounting yerhafu asethi ezisisigxina. Iingcingo zombane - iqhosha yokusebenza inkqubo malunga of accounting kule nkampani. Zombini iindlela zibaluleke ngokulinganayo kulawulo olusebenzayo lwee-asethi. Kukho inkqubo eyahlukileyo ukuya yokusebenza kwinkqubo of accounting - inventri. Funda iimpawu zayo.

uluhlu OS

Ngokuhambelana nomthetho Russian, iinkampani Russian kufuneka uluhlu zonke ii-asethi ngaphakathi accounting, kubandakanywa, ngoko, kunye nempahla ezisisigxina. Le nkqubo zingangqamana imithombo, nto leyo ke, lo mgaqo, ngenxa yaso nasiphi na isizathu, akazange athathe ingqalelo bezimali zenkampani.

Uluhlu lweempahla lwenziwa kuzo zonke iiyunithi noshowo nkampani abasebenzi uxanduva, kwaye ke iziphumo yagqithiselwa kwisebe accounting. Le nkqubo ngawo, ukuze kuhlelwe okanye wenziwe kwezi meko zilandelayo: ukutshintshwa umhlaba omnye komnye, ukutshintsha yezikhundla, athi abenoxanduva ukhuseleko kwezibonelelo, kwiimeko zonxunguphalo, lahlukene okanye ukutshona nkampani.

I-inventri kwenziwe ngokungqinelana nemiyalelo ezahlukeneyo ngumlawuli we nkampani. Intloko nkampani kwakhona imisela ukwakhiwa thumo inventri.

Phambi-inventri iza kuphehlelelwa, inkampani kufuneka uqinisekise ukuphelela kwinani lwamaxwebhu accounting - ingakumbi, i-amakhadi inventri, inventri kunye nezinye iirejista. Kubalulekile ukuqinisekisa ukuba yonke into ukuze namaxwebhu abonisa asethi ezisisigxina. Oku kuyinyaniso ingakumbi kwabo ezisebenzayo iinkqubo eziye zidluliselwe yinkampani ukugcinwa okanye irente (okanye, ngenye indlela, wavuma). Ukuba nabani na omnye kubo ezingekhoyo, phambi kokuba uluhlu kufuneka kwakhona amalungiselelo. Okanye ucele ikopi izakhiwo abanobuchule zenkampani okanye amaqabane ayo.

Uluhlu lubonisa, ngokukodwa:

- Uthelekiso inani zokusebenza ezikhoyo iinkqubo kunye nezinye iinkampani empahleni data ukuba kubhalwe kwiirekhodi zemali;

- hlola sokusebenza kwenkqubo yokusebenza kunye nezinye izixhobo, ithuba lokugcinwa kwezibonelelo;

- hlengiso lwe klk kwimeko ukungangqinelani phakathi kweenkcukacha accounting kwaye iziphumo ze-inventri.

Iziphumo zeemvavanyo ezibhalwe iingxelo ngendlela emiselwe imithetho Russian Federation.

Accounting-asethi ezisisigxina accounting irhafu singabandakanyi uluhlu abalekayo. Noko ke, loo mali ye nkampani apho ingxelo ungayikhetha, umzekelo, ukuba ishishini ungumnikazi IP ngohlobo afanelekileyo asemthethweni, xa iphulo layo yokuthenga phantsi iinkqubo ezifanayo okuluphawu-inventri in accounting. Kakade ke, ukuphunyezwa kwale ndawo uphuhliso lwezoqoqosho zingahlonyelelwa ngamanye amanyathelo. Umzekelo - ezinxulumene lokutshekisha hetiseka amaxwebhu asetyenziselwa iinjongo irhafu ezixhasayo.

Zizo ezi bokuqonda ezisisiseko okuluphawu indlela apho umbutho yenziwa irhafu accounting kwempahla esisigxina, ngokunjalo accounting. Kuluncedo ukuba siqwalasele indlela apho zombini iindidi msebenzi koqoqosho ubuhle.

Oluvela accounting kunye accounting irhafu OS

Eyona kolwalathiso ukuphuculwa kulo mzekelo - ekuziseni imilinganiselo echazwe kumthetho irhafu kunye accounting ye-Russian Federation. Nangona yokuba luphawulwa ukufana ethile, umahluko uvalo kwiinkalo ezininzi ezahlukeneyo ze-akhawunti inkqubo yokusebenza inokubonakalisa phakathi kwabo.

Ngokwembono yophuhliso zokuzisa yeshishini Russian kunokuba luncedo njengoko yokumanya imigangatho eyamkelwe eRashiya nakwamanye amazwe. Ngaphezu sibonile ukuba accounting irhafu accounting ezinamanqwanqwa asethi maxesha enokwenziwa ngokulandela imigaqo mazahluke kwezo zisetyenziswa kwamanye amazwe. Kungenzeka ukuba baqulunqe isikhokelo mthetho esiza kudibanisa iindlela ezininzi bezimali, Russian kunye amazwe nokuhlanganiswa OS, eziye ziphuculwe.

Kwelinye icala, iinkampani Russian ukuthuthukisa izenzo zangaphakathi yendawo ekhutshwe ukuze ukuqinisekisa ulondolozo-mali kunye accounting irhafu.

Enye inkalo kwanokwandisa iintlobo yemisebenzi yoqoqosho - ukusetyenziswa iintlobo eyiyo accounting kunye software kunye nezibonelelo zekhompyutha. Kukho izisombululo ezininzi ukucombulula ngempumelelo ingxaki yangoku wezimali.

Umzekelo, kwinkqubo njenge "1C", ii-asethi ezisisigxina (accounting irhafu okanye accounting olwenziwa - yinto engabalulekanga) kufuneka ithathelwe ingqalelo esebenzisa ubuchule ziqhelekileyo kwaye usebenzisa iindlela eziqhelekileyo. Ukuba "1C" ayifumaneki, le mali angasebenzisa i njengesiqhelo "ofisi" software usebenzisa iintlobo zifanayo accounting irhafu, ogama isakhiwo ikumgangatho ngokwaneleyo. Isikhokelo nengcebiso ukuba ziyizalise ziyafumaneka kwi Intanethi ezininzi online weendawo.