Accounting (financial) ingxelo kwamashishini amancinane. I yonyaka neengxelo zemali PI

Kumashishini amancinci kufuneka zihlelwe namashishini apho inani labasebenzi hayi ngaphezulu kwe abantu kwekhulu. Regulatory kunye zomthetho uphuculo nesiseko ingxenye enze imigaqo ezisisiseko ekusombululeni imiba yezoqoqosho, ezentlalo, ezopolitiko nezinye ezinxulumene ukusekwa kweli sebe lweshishini eRashiya. ingqalelo ekhethekileyo kulo mhlaba ifanelwe accounting (financial) ingxelo kwamashishini amancinane. Qwalasela lo mbuzo ngokucacileyo ngaphezulu.

imisebenzi amashishini

Kwinkqubo bokuhlalutya Yindibanisela amaxwebhu eyamkelwe yi-Ofisi yoMphathiswa wezeMali, kunye Ukupapashwa methodology, zolawulo kunye ukuchaza ukuyilwa kweengxelo zemali, kunokwenzeka ukuba iinjongo eziphambili zalo mbutho. Ziqulethe:

1. Ukuphucula iziseko zomthetho.
2. Ubunye amarekhodi accounting.
3. Ukwenza lula irhafu. Oku kuya kunciphisa wokususa abaziingcali isigxina nokunye recalculations.
4. Kulungiselelwa iitshathi zokusebenza akhawunti.
5. Ukuphucula ukuhamba ukunciphisa ubungakanani izibambiso accounting.
6. Lula nge ukudityaniswa amanqaku eseleyo kunye neefom nokungabandakanywa abangenawo ixabiso ebalulekileyo okucacileyo-arhente zikarhulumente.
7. Ukunciphisa iifom ingxelo.

base olumisiweyo

Accounting (financial) iingxelo zamashishini amancinane zilawulwa yimithetho evunyiweyo yi-RF Ministry of Finance ngo-1998. Imfuneko nokusetyenziswa kwemigangatho esitsha kubangelwa inguqu kwinkqubo mali kazwelonke kwinqanaba ukuthotyelwa kwemithetho ngamazwe. amaxwebhu New yaziswa kweli lizwe ukususela ngoJanuwari 1999. Zonke izenzo twa amazinga eziliqela. Ezi ziquka:

• Level 1 - yowiso-mthetho. Amaxwebhu kolu didi - ngumthetho federal, imithetho karhulumente, imimiselo uMongameli Code Civil. Eyona isiqwenga umthetho olawula i-Accounting (financial) iingxelo amashishini amancinci, wakhetha inani Federal uMthetho 129 ka-21.11.1996 nyaka.
• 2 level lenziwa yi-Ofisi yoMphathiswa wezeMali sikhundla. Benza njengoko imigangatho yolawulo (RAS).
• Level 3 iqulethe izikhokelo, iileta, kunye nezinye ii-odolo wezeziMali, amaqumrhu alawulayo ophetheyo accounting (financial) ingxelo amashishini amancinane.

A indawo ekhethekileyo kuhlala amaxwebhu zomsebenzi lweshishini. Sichaza i nkqubo lombutho ngeendlela yobugcisa, sombutho kunye lwemethodoloji.

kungenzeka intloko

Ingongoma ebalulekileyo kuphela ukwalathisa ekuqulunqweni kweenjongo kuthathelwa ingqalelo kwimisebenzi zamashishini amancinane. Ukuba zibalulekile ethile kunye neendlela izisombululo zabo. imithetho eqhelekileyo kunye iziseko methodological, ekufuneka ukukhokela iinkampani eminhlanganweni nokugcina iingxelo ichazwe kwi inani Federal Umthetho 129. Ngokungqinelana nokuqulunqwa nokungeniswa kweengxelo zemali, kuxhomekeka kumthamo enokwenziwa ngqo intloko mbutho. Kwangaxeshanye, umlawuli yenkampani, njengokuba ngaphambili, unalo ikhono:

1. Yakha ulwahlulo ekhethekileyo zokusebenza egunyazisiweyo ukubhala nokugcinwa.
2. Ukwazisa indawo abasebenzi Ch. accountant.
3. Dlulisa inkampani specialist accounting okanye ingcali qho zezivumelwano.

kweefom zokwenza ingxelo accounting

Ngokutsho izikhokelo umgamgatho, lo mbutho unakho sebenzisa iintlobo ezahlukeneyo uxwebhu lwemisebenzi zoshishino eqhubekayo. Kungaba:

1. iintlobo yeSebe of accounting.
2. Forms isipho kukhululwe amaxwebhu ephambili emanyeneyo.
3. Iifom Self-kuphuhliswa. Kufuneka ibe iinkcukacha ezifanelekileyo ibonelelwe kuMthetho Federal №129.

iingxelo Accounting USN

Inkqubo lula ngeentlobo abawacebisayo izikhokelo imibutho apho imveliso, ukwenziwa kwemisebenzi okanye ubonelelo ngeenkonzo kwenziwa inkqubo elula. Inani lilonke zentengiselwano ngenyanga nganye ayidluli nekhulu. Ngokutsho iingcebiso komgangatho kuya kuba luncedo kakhulu xa iingxelo zemali (isampuli nga kubona kwinqaku) wenziwe isicwangciso self-ephuhliswe lombutho, nto leyo esekelwe kwiprojekthi umfuziselo ziza kubekwa kwi akhawunti ye IP ishishini. Le uxwebhu ichazwe kwi sigqibo nkqubo ingxelo yombutho.

Umyalelo intengiselwano

iingcebiso kamabonwakude uyakukumisela lona amashishini ezisebenzisa inkqubo accounting lula. Indlela ngayo vangama lwenziwa iinkqubo zorhwebo eziphambili esekelwe phezu Chart of Accounts. Accounting-asethi ezingaphathekiyo kunye nempahla esisigxina kwenziwa ngokwahlukeneyo kwi sub cq. 01. Ezi ndleko lokuyimfihlo kwi yokusebenza kunye asethi ezingaphathekiyo ichaziwe kwi alo. 02. Ubungakanani nokwehla ezingahambisekiyo imiswe ngokungqinelana ne qho ngonyaka yokubala esetyenzisiweyo kule lombutho:

1. Iindlela yokubala.
2. rates Ukwehla, abacikidekileyo ngendlela ethile.
3. Okubuyisela (lokuqala) neendleko zokusebenza.

indlela accrual

Ngokutsho Ministry of Finance ukuze № 65 ukususela kwi-3 kuSeptemba. 1997, 1998 imibutho ukubala lokuyimfihlo lwenziwa kwenye ngeendlela ezine:

1. Indlela wamaxabiso ngokomlinganiselo umthamo iimpahla (iinkonzo, imisebenzi).
2. Ingqiqo-line indlela.
3. ebuya umva.
4. Ngokubhala off ixabiso kwanazo zonke amanani yonke iminyaka ubomi luncedo.

Le ukhetho ekhethiweyo kubonisiwe ngoku kule nkqubo yobalo kunyaka ozayo.

into ebaluleke

Kufuneka kukhunjulwe ukuba, ngokungqinelana kunye namalungiselelo para. 2 weMimiselo elawula ubume iindleko zokuvelisa kunye nokuthengiswa ezilandelayo kweempahla (iinkonzo, isebenza), ezifakwe kwamaxabiso, kunye nenkqubo ukuyilwa kweziphumo accounting, nto leyo ibonakalisa ingxelo irhafu, kwexabiso zibandakanya kunye neentlawulo ukuphelwa lixabiso, eyenzelwe ukubuyiselwa epheleleyo asethi esisiseko imveliso. Namhlanje yinto eqhelekileyo olunye evunywe yi-Ofisi yoMphathiswa wezeMali. Ngoko ke, ngokwenza ingxelo irhafu, kuyimfuneko ukuba ulungise inani ingeniso sirhafiswa mali wamaxabiso phezu-ezingasetyenziswanga, ngokungqinelana nendlela ubalo esetyenziswa yi mbutho.

bhala-off

Kunye nombutho accrual yomgama, apho nokungeniswa kweengxelo zemali lwenziwa phantsi kwenkqubo lula njengokuba ngaphambili kwaye ngaphezu uyakwazi ukubhala off ngohlobo iintlawulo lokuhla ukuya kwi-50% yeendleko lokuqala OS into, ubomi apho iminyaka engaphezu kwemithathu. Ngentengiso kubhala-phantsi yenziwa nge-akhawunti 02, kamsinya nje kwandululwa imiyalelo. Nangona kunjalo, kwizikhokelo iinkcukacha Model langoku. Ithi yokuthengisa ingeniso yokusebenza evela kwintengiso irekhodwa kwi cq ngetyala. 99 "Iilahleko kunye neengeniso." Izindululo ngokwakhayo imithombo zabo iziphumo zemali akhawunti ukuba bunxulunyaniswa umnikelo, akukho.

utyalo-capital

iirekhodi zawo ngokungqinelana iintlobo izindululo kufuneka wenziwe nokusetyenziswa kwe-akhawunti debit 08. Ngokutsho alo. 08 kunye cq ngetyala. 01 (90, 52, 51 kunye nabanye) ibonakaliswe iindleko zokwakha okanye ekufunyanweni kwezibonelelo ze akhawunti yokusebenza olwahlukileyo iikontraki nababoneleli. Nge cq credit. 08 kwi alo debit. 01 iinkcitho ngokuthi kubhalwe.

oovimba bemveliso

Bona kubalelwa kwi-akhawunti 10. Kukhethwa, iingxelo zemali zonyaka kwimathiriyeli lwaqulunqwa yi-avareji ixabiso elilinganiswe ngokomyinge. Accounting ukuze inventri kucetyiswa ukuba aqhube amalungiselelo afanelekileyo (PBU 5/98), evunywe yi-Ofisi yoMphathiswa Order Finance. Ukulungiswa beendleko athe enxulumene nemveliso kunye nokuthengiswa imisebenzi, iinkonzo kunye nempahla ikhutshwa phandle usebenzisa alo. "Imveliso Primary" (20). Le ichaza zonke iindleko ngokohlobo (ukuphelwa lixabiso, izixhobo, umvuzo, njalo-njalo), ukubala izinto (babe iindleko kwishishini liphela), uhlobo yemveliso (iinkonzo, isebenza), indawo yemveliso, izigqibo kunye nabanye. Iindleko kwiimfuno zoshishino jikelele wombutho ungaqalisa ukutsala nyanga nganye ngokupheleleyo kwi kwamaxabiso eemveliso ezithengiswa (iinkonzo okanye imisebenzi) phambi Iindleko ezizinzileyo.

Accounting ukuze kweemveliso ezigqityiweyo

Yena ke wazithatha phezu kwabafundi. 41 "Iimpahla". Kwi efanayo imveliso ethengelwe zokuthengiswa, ukuya ingqalelo yeendleko akhwizishini. ukurhoxiswa Further ekuchithweni kwayo yenzelwa kwi-avareji ixabiso elilinganiswe ngokomyinge. Accounting ukuphunyezwa kwe imisebenzi, iinkonzo, iimpahla kunye nezinye izinto, kwakunye nokusekwa umphumo mali yezi ntengiselwano lwenziwa usebenzisa alo. 90 "Sales". Zonke utyalo-mali ziboniswa midrange. 58. Kulo mzekelo, i okuhlamba lwenziwa kwi elifutshane elide (unyaka omnye) kunye nelide (ngaphezu omnye unyaka) iziphumo accounting yohlalutyo. iziphumo zemali kunye nokusetyenziswa kwawo, njengoko ibango. 18 iintlobo ngokwemiyalelo kuqwalaselwa kwi MF. 99 "Iilahleko kunye neengeniso." Kuwo wonke unyaka, lo mbutho wenza amanqaku: mboleko kunye neziphumo ngcembe zibonisa ingeniso, phantsi debit - ukusetyenziswa.

imiyalelo engakumbi

Ekupheleni konyaka ngomhla ingxelo-mali ezisetyenzisiweyo zengeniso kuya kunciphisa ingeniso. Lo mzobo kubangele ithunyelwa alo. 84 "intsilelo Ingqokelela (kugcinwa kwimivuzo". Ngaphambilana kwi kwabafundi. "Foundation injongo ekhethekileyo" ukuthathela ingqalelo isixa-mali kufuneka sihlolwe kwempahla surplus, iindleko zihlawulelwa ngaphandle kwentlawulo, kunye nezinye utshintsho endalo eziphathekayo. Ngelo xesha langoku, njengoko kucetyiswe yomgangatho esebenzayo, oko kubonakala kwi-sub cq. 83 "capital olongezelelweyo '.

Indlela nentlangano of accounting

Ukugcinwa kunye nokungeniswa kweengxelo zemali kwenziwa ngokusebenzisa iinkqubo irejista lusekiwe. Bona enikwe kwi iingcebiso efundisayo kunye zezi:

1. ifomu Lwam-order of accounting wemibutho amashishini kunye namashishini amancinane.
2. inkqubo lula.

Le fom lokuqala ukugcinwa kweerekhodi lula kakhulu. ulwazi sokugqibela ngenyanga iimagazini-inika kugqithiselwa ileja jikelele. Akhawunti kube kuvulwa amanani ngokulandelelana ukuba eyabelwe kuzo kwisicwangciso somsebenzi. Ledger kudingeka ukuba abhale iinkcukacha ze-akhawunti yangoku, iingxelo lomncono, efanayo yokuqinisekisa lokurekhoda. Olu xwebhu, kunye namaphephancwadi-kuvumelana, enika iinkcukacha, imbalelwano ngokupheleleyo entries ngetyala kwaye debit ngamnye akhawunti zokwenziwa. Ngefomu, inombolo-akhawunti iirejista ingxelo yohlalutyo kuncitshiswe. Oku kungenxa yokuba kwezinye ijenali-order sheets ziqulathe zonke iinkcukacha eziyimfuneko.