Accounting ukuze iindleko zemveliso zamabanga aphantsi kunye nokwenziwa kwesicwangciso lweshishini le

iindleko Accounting kwimveliso yokuqala, nenkxaso, oko kubandakanya amaqela izalathisi eziphambili kwezi ndidi zilandelayo:

• yi mode - eziphambili, abangabancedani, bakhonza;
• kwimithombo wesiseko - evela ngqo ngethuba imveliso yinkqubo yolawulo lweshishini;
• kwezinye izizathu (ngqo, elinemveliso, ii-invoyisi, njalo njalo).

Umbutho imigaqo ingxelo ngenxa:

• kwecebo esungulwe methodology;
• ukuphelela ngengcaciso yonke imisebenzi;
• ahlobene othembekileyo kubiza kwisithuba;
• umahluko yeendleko ekhoyo kunye neenkcitho ezinkulu;
• kumaxabiso Ukwabiwa.

Ukuveliswa ephambili iqondwa njengoko imisebenzi yemveliso lweshishini okanye inkampani ngenxa athe avelisa iimveliso yorhwebo, iinkonzo, apho le nkampani zadalwa. Zonke iindleko ukuze imveliso eziphambili zenziwa ngenxa ye-akhawunti ubalo-20, nto leyo njalo kuxokwa - "imveliso Primary".

Njengoko kuphakanyiswe yi ingxelo ngayo iindleko zemveliso yokuqala, kwi-debit lwe-akhawunti ishwankathela iindleko zonke iimali kunye kuluhlu ngetyala, kufuneka ziboniswe njenge sibhalele-off ngenxa yexabiso iindleko zizonke sele obuvelisiweyo kunye wathengisa iimveliso. Nokunye okunninzi ingakumbi: i-debit le ngxelo ibonisa iindleko ezenziweyo yinkampani ngqo kumbutho kunye nozalisekiso lwemisebenzi yemveliso. Ubonakala Kwakhona accounting iindleko abangabancedani Imveliso:-debit - 20, mboleko - ngu 23. Kwezinye iimeko, ukongeza ngentla akhawunti wavula sub-akhawunti ukuze zibonise non-core kunye parameters iindleko non-esezantsi.

Ngokwemveli, iindleko imveliso engundoqo accounting kwi akhawunti izikhombisi 20 kubonakala kubandakanya zihlelwa uhlobo kwempahla eveliswe, iindleko yeendidi cost-ukwabelana phakathi isakhiwo yenkampani.

Uluhlu lubonisa amanqaku leyo eziqulathe ke ubalo iindleko zemveliso eziphambili kulawulwa yi isikhokelo methodological kumbutho kunye nolawulo, leyo zikhutshwa amasebe afanelekileyo. Ukuba bacinga ukuba amanqaku (items):

1. izinto kunye nezinto semi-ndigqibile ekrwada.
2. inkunkuma enakho itsalelwa.
3. Athenge iimveliso semi-igqityiwe kunye namacandelo.
4. Amafutha kunye namandla.
5. iinkonzo Manufacturing ukuba zibonelelwa ziinkampani kunye namashishini zomntu wesithathu.
6. Salary.
7. iintlawulo zentlalo kunye nokunye.
8. Irhafu.
9. iindleko yokuqala imveliso.
10. Iindleko ekungenwe ngokunxulumene ulondolozo lwezixhobo kwimveliso.
11. Ezihamba kunye iindleko jikelele lweshishini.
12. Iindleko ekungenwe ngokunxulumene nomba iimveliso ezineziphene.
13. Iindleko ezinxulumene ne nokuphunyezwa kwemveliso.

Ngokuqhelekileyo, engundoqo iindleko zemveliso ingxelo lwenziwa yi ukubala iindleko, nto leyo ibandakanya ubalo-mali zizonke iindleko kunye nokumisela icandelo iindleko imveliso.

Yonke idatha ingxelo yinto parameter ebalulekileyo kuphuhliso lwesicwangciso-qhinga kunye amaqhinga lweshishini lokuvelisa. Enoba uhlobo kuqoqosho, izinto ucwangciso kulo naliphi na ishishini, zihlale zikhona. Ngoko ke, izalathisi eziphambili isicwangciso imveliso inkampani okanye iinkampani, yaye kufuneka ibandakanye izihloko imiba efana:

• nokuhlelwa - ukwakhiwa zorhwebo beepropati yayo parametric (iiklasi, injongo, udidi, ubungakanani, njalo njalo);
• sihlaziya umyinge - ixabiso, ixabiso apho olwahlula umlinganiselo iisampulu imveliso entsha endala.

Kwizicwangciso kukho ukuhlelwa izikhombisi kwi lokwandlalela kunye nokusebenza. Iqela lokuqala kuquka, umzekelo, intengiso, umgangatho imveliso, inzuzo, inkqubo uzinzo, ixabiso izabelo kunye nabanye.

Ngu yokusebenza yokusebenza kuthiwa iinkqubo zokunciphisa iindleko, ixabiso, turnover ratio, utyalo-mali. ucwangciso lwangoku kuquka inani izalathi si zokunikwa kwiiyunithi zemveliso, equlethe izinto, mali, ingxowa-mali lwemivuzo, umgangatho walo avareji kunye nezinye.