Accounting ukuze zokuhlala kunye nabo abatyalayo ezahlukeneyo kunye singabanetyala; akhawunti. Iintlawulo kubaboneleli kunye abakhi

Xa inkqubo yokuphunyezwa intengiselwano kuyimfuneko ukwenza izibalo kunye nabanye abatyalayo kunye amatyala. Xa itshathi ye-akhawunti ngenxa Yindibanisela ulwazi olunjalo iyasetyenziswa cq. 76. Oku ibonisa debit okanye ngetyala ityala, kuvuka ngethuba zokuhlala kunye namanye amaziko ezingaqukwanga kwiirekhodi zemali ubalwe.

Kutheni amanye ngamahlakani zithathwa kwi-akhawunti 76

Indlela of accounting, kukho amaqela zeerejista, leyo uthathe ingqalelo izibalo kunye namaziko ezahlukeneyo zomthetho kunye nabantu. Enye yezi rejista yi MF. 76, nto leyo ebizwa ngokuba 'zokuhlala kunye abanamatyala ezahlukeneyo kunye amatyala ". Kukho salary khona yonke imisebenzi enxulumene inshorensi non-ebomini, izibalo kumabango ezahlukeneyo, iintlawulo zezabelo ezifakwe, kwakunye nemali kubanjwa ukususela lomvuzo umsebenzi waqesha kumntu wesithathu.

zokuhlala ezahlukileyo kunye nabo abatyalayo ezahlukeneyo onetyala inceda ukuhlalutya ngokomgangatho nokuphuma kwemali, nto leyo ngokungangqalanga inxaxheba kwintlangano inkqubo yemveliso.

iindleko Ngawaphi amaqela zihlukaniswe 76

Ngokuxhomekeka kuhlobo izibalo ukuya alo. 76 open-akhawunti sub ezahlukeneyo kuhlobo ngalunye lomsebenzi. Osahluleyo ikuvumela zibonisa ngakumbi ngokusengqiqweni iindleko yokudweba sabe iindleko kwezinye akhawunti. Ngokutsho ukulingana kwetyala kwimeko sub-akhawunti ngokucacileyo isemva ezibonakalayo, nto leyo kufuneka athathe amanyathelo.

Subaccount ukubonisa iindleko ze-inshorensi

Izibopho ngokutsho izibalo, okwenziwa kwi-sub-account yokuqala, thelekisa kwi-inshorensi buqu kunye nempahla. Eli qela libandakanya zonke iindleko ukuba inkampani yenkcitho enxulumene ne inshorensi-asethi ezisisigxina okanye abasebenzi. Ezi ngaphandle nje ke iipremiyamu kubalele kumvuzo womqeshwa. iindleko ze-inshorensi zibonakaliswa kwicala lamatyala wempahla imbalelwano kunye akhawunti neendleko ezingaphezulu zeshishini. Xa ukudlulisela imali iinkampani ze Insurance isixa kudluliselwa alo debit. 76 imbalelwano nge kwabafundi. 51.

Kukho nezinye izizathu, ngenxa yokuba yona imali ukuya akhawunti debit 76. Umzekelo, kukho ziyacinywa ilahleko evela kwinkampani impahla. Accounting ukuze zokuhlala kunye nabo abatyalayo ezahlukeneyo kunye abanamatyala, kuxhomekeke lomonakalo kunciphisa iibhalansi ngetyala le-asethi ezisisigxina okanye izinto eziphathekayo.

Iindleko debit inshorensi ukufumana imbuyekezo, eliqokelelweyo phantsi isivumelwano inshorensi ngokuzithandela lwabasebenzi. mali ezinjalo kontiruyutsya kunye kwabafundi. 73 "zokuhlala kunye nabasebenzi ukuze nezinye izivumelwano". Xa efumene imali ngenxa inkampani efakwe iipremiyamu MF. 76,1. Ukuba inxalenye ezonwabisayo ethe-inshorensi akufuneki uyabhatalwa ngenxa kwiimeko ezahlukeneyo, intsalela yadluliselwa nezinye iindleko (cq. 91.2).

Njengoko kubonisiwe isadla accounting

Kwinkqubo esebenza kunye namaqabane zorhwebo ukuze amabango ezahlukeneyo ezinxulumene non-inzaliseko izivumelwano malunga nonikezo, ukuthuthwa okanye ukulibaziseka iintlawulo. Ngokuba imisebenzi enjalo, subaccount yesibini ene analytics somhlathi ibango ngalinye. Accounting ukuze zokuhlala kunye nabo abatyalayo ezahlukeneyo kunye abatyalayo ekusekweni amabango enziwe kwi-debit ngesikali. Iimfuno angafaka isicelo kubathengisi zempahla ekrwada xa sibona izinto ezingangqinelaniyo inkcazelo yobugcisa, yaye kwimeko apho umgangatho ngokwaneleyo izinto kunye abaza kuzisebenzisa.

Kwakhona iingxaki ezinokuvela uthutho imveliso ugqibile. Xa unyango kwamaxwebhu zaseprayimari kukho amaxesha, xa eqala ukuva zesixa sentlawulo ayihambelani kwi kuchaziwe amazinga contract. ezo ziphene ezinokubangelwa ndiyazibaxa ngabom iindleko, yaye iimpazamo arithmetic. La mabango zibhalwe imbalelwano nge kwabafundi. 60 "Ukubala kunye nabathengisi kunye neekontraka" okanye usebenzisa i-akhawunti ka-inventri ezahlukeneyo.

Ukuba logistician wayinikela impahla, olungahlangabezani ixabiso ubungakanani consignment note, ukuba le meko zisoloko wabhekisela amabango. izibalo Accounting ezinxulumene kukunqongophala okanye intsalela lemithwalo kwempahla, kontiruetsya kunye kwabafundi. 60, nto leyo ebonisa zonke izibalo kunye nabathengisi kunye wethutyana.

Simele sithethe ngayo kweli nqaku iindleko ezifana fayini kunye nezohlwayo. Olu hlobo ibango ngobulungisa rhoqo, njengoko ekuphelisweni izivumelwano, amaqela basoloko amisele imiqathango eyodwa phezu kwemimiselo ka-lokungathobeli. Ukuze abhale off abukho cq kusetyenziswa. 91. Abo iimali zamabango, ukuba abaseleyo lwabhalwa ngu abangahlawuliyo, hayi zisetyenziswa accounting.

Umtshato kwi imveliso okanye ezilula nazo eqhelekileyo. Ezi izivumelwano e alo debit. 76.2.

Zokuhlala kunye abanamatyala kunye amatyala, iindleko 76,3 "yesahlulo"

Ngu accounting cq. 76 zinika subaccount ethile, leyo baziqwebele ebalelwe yesahlulo Inkampani ngokunxulumene inxaxheba equity.

Yonke ingeniso yolu hlobo eza kwabiwa ziyarekhodwa kwi-debit cq. 76,3 ngo imbalelwano abanamanqaku ingeniso non-yokusebenza. Ifunyenwe kwingxelo asethi mali zidluliselwe kwi-akhawunti yetyala 76 ukuya sabelo kunye akhawunti amanqaku 51.

Apho icinyiwe umvuzo engafunwanga abasebenzi

Ukuze akhawunti ukuba izixa engafunwanga amaholo cq. 76,4. Imeko enjalo isenokuvela xa umqeshwa engekho nako kufika ixesha nemali, kwaye imali esandleni ngasekhohlo inkampani. Imali eseleyo yengeniso-mali kwi-akhawunti 76,4 kwi imbalelwano abanamanqaku somvuzo (cq. 70).

Yiyiphi inventri ye-zokuhlala kunye abanamatyala imali

Ukungqinelana nomthetho nkampani kufuneka zenze i-inventri yetyala ubuncinane kanye ngonyaka. Lo msebenzi wenziwa phambi ekwenzeni imali eseleyo. Iziphumo ze-inventri uncedo ungqamanise zonke iibhalansi ezingekangeniswa kunye nezibophelelo zezivumelwano. Ukuba uyabulawa amabini isenzo loxolelaniso izibalo.

Le nkqubo yoqulunqo lweenkcazo bombutho esisigxina inani yokuhlolwa ezinjalo, ixesha kunye umyalelo. Uluhlu unendima ebalulekileyo esweni, inceda ukwehlisa inani iintlawulo "ufile" balahle kwamatyala themba ngokusebenzisa kwamatyala ukuxolela iqabane.

Yintoni na etyala elithandabuzekayo

Kuyathandabuzeka ungatsalela umnxeba naliphi na ityala, iyemisiweyo intlawulo ephosiweyo. Kufuneka uthathe ingqalelo into yokuba xa werhafu kufuneka kudala ezihlawulwayo ukuba iqabane enye, umsebenzi onjalo kuyathandabuzeka. Singakwazi ukusombulula le meko ngokwaneleyo ukukhusela iimfanelo okuhambisanayo. Ityala, liye waqaphela kuyathandabuzeka, kunganxulunyaniswa unilaterally ekupheleni kweminyaka emithathu eyadlulayo.

accounting okuhlalutya zokuhlala kunye nabo abatyalayo ezahlukeneyo onetyala ivumela ukulungisa okufika kwi siseko serhafu, kwakunye njengoko ingasetyenziswa ukugqiba ubungakanani-mali ebekelwe bucala, ekufuneka sidalwe ekuchongweni amatyala athandabuzekayo.