Akhawunti 02 02. Akhawunti 02 - "Uncipho"

Score Februwari 2 yenzelwe ukuqokelela ulwazi malunga isixa ezibanjwayo ukwehla kwi OS. Le yenye yezo zinto accounting, ngaphandle apho ayikwazi ukwenza naliphi na ishishini kungakhathaliseki ulwalathiso inqanaba lophuhliso. Kungenxa iintlawulo zenyanga ngenxa ka-02 lo mbutho nga ukunciphisa iindleko zokuqala OS ngexesha impahla yayo.

Ingcamango ukuphelwa lixabiso

Ukuze siqonde i-akhawunti yendawo kwaye bayisebenzise kakuhle, kufuneka ube ufifi malunga nohlobo wamaxabiso kunye nokubaluleka kwayo kwimibutho yezimali. Le nto idla ebonakala njengokuhla kwempahla ngokwemimiselo yezemali.

Isixa-mali ibalwa okongezeleke kwi-akhawunti ngexesha lokuba nemali-operation olucetywayo ziko. Ngenxa yoko, ii-asethi ezisisigxina kungabhalwa ngaphandle, yaye inkampani ezinye eyinkunzi ukugqibezela ukuthenga.

indlela yokubala

Ukukhetha indlela ethile yokubala uphelelo ayikwazi ukuba kwenziwe kuphela esisekelwe kukhetho lobuqu. Accountant isebenza ngokungqinelana nenkcazo yomsebenzi kunye neentlawulo ngokungqinelana isixa iimfuno ezingummiselo zomgaqo-mali yequmrhu.

Kukho ezine indlela ukuze kugqitywe ukuphelwa lixabiso:

• nokwehla ibhalansi;
• ubukela;
• lokuvelisa;
• line.

Iindlela ezimbini zokuqala zikuvumela ukuba ubhale ngaphandle inani elikhulu kwiminyaka yokuqala yokusebenza, ngoxa izinto OS ukuzisa ingeniso elungileyo. Le nkampani, njengoko kunjalo "kuyibiyela" ngokuchasa umphumo zibi. Indlela mveliso iquka ukugxothwa ngoFebruwari 2 yi-mali ngokomlinganiselo umthamo imveliso eyenziweyo. Oku kusetyenziswa kuphela ezo iindidi asethi abandakanyeka kwinkqubo yemveliso. Le ndlela efanelekileyo ukuba bhetyebhetye yayo ngokuxhomekeke kwinqanaba lengeniso ishishini.

indlela yomgama

Zonke iindlela ezintathu wamaxabiso, kuxoxwe ngasentla, zibandakanya intlawulo mali enkulu ezahlukeneyo. Qho ngenyanga okanye ngonyaka mali ezibanjwayo ngoFebruwari 2 ziya kwahluka ngokuxhomekeke kwiimeko ekuqaleni usethe. inkqubo yomgama efanayo kubandakanya ukuqokelela imali OS banxibe ngezavenge ezilinganayo phezu lonke lobomi.

Le ndlela efanelekileyo kwinqanaba non-imveliso kunye nezo zinto, asabelo kwingeniso epheleleyo ekulindeleke ukuba kuhlala injalo, nokuba unyaka ukusetyenziswa.

nokwehla Accounting

Ukubonakalisa ulwazi malunga amaxabiso sum yeshishini ipropati banxibe iStandard Chart of Accounts ezibonelelwa 02 02. Imithetho of accounting ngaphakathi kuyo okufanayo yonke imibutho. Ukwehliswa kweekhonsepthi umfundi sele uyazi ukuba esi sixa ukuba ezisenokusebenza njengsixhobo kuba nokufunyanwa izibonelelo ezitsha yokusebenza emva kokugqitywa ukusebenza ipropati leyo. Ngenxa yesi sizathu, nge 02 "Uncipho" kwisixando sokwenziwa. Charge ziya kwenziwa kwi-mboleko, kwaye yokurhoxiswa debit.

accounting kohlaziyo zingenziwa kwiintlobo ezithile lwepropati. Apha subaccounts ngokuqhelekileyo bahambelana akhawunti iintlobo 01, t. K. ngqo ukusebenzisana nabo.

Ekupheleni kwale nyanga akhawunti ibhalansi ibunjiwe, ixabiso leyo ibonisiwe kwiingxelo zemali. kwiikholam eyahlukileyo data kwi eseleyo ekuqengqelekeni lomncono akukho. Kodwa xa kubalwa umgca 120 "Ipropati" ukususela ixabiso debit akhawunti 01 eseleyo odlayo-akhawunti mboleko 02.

imbalelwano debit

akhawunti debit 02 esisetyenziselwa write-off asethi ezisisigxina ukusuka kwiphepha lomncono. Ukongeza izibonelelo zokulahla badluliselwe oluncedisayo, lobulungu okanye isebe, nayo leyo imisela ukusetyenziswa ingcingo kwi-akhawunti ithathwa 02.

Ukuze abhale off impahla esetyenziweyo isabelo-akhawunti: AT 02 Km 01. Ukuba i-akhawunti sub ziye osetyenziswa ukubonisa iikhowudi esihambelanayo. Kakuhle eli msebenzi kukuba ukunciphisa iindleko zokuqala into, leyo uhlawule umbutho ngexesha bekufunwa.

Ukuba sihlolwe, ucwangciso asethi yokusebenza ixabiso yiyo nayiphi na imali, kuyimfuneko ukunciphisa kulingana kunye nokwehla. Ngokuba imisebenzi bhala sebenzisa akhawunti 83: unit 02 Am Rm 83. Le propati ukudluliselwa kwakhona ezisisigxina data kwengxelo. Ngaxeshanye kunye nokulahlwa iintambo OS ukuba irekhodi: AT 02 Km 79.

mboleko zikagesi

Emva ukufunyanwa OS lokuyimfihlo. 02 nokuzuzwa ingeniso ngetyala. Kodwa ngokutsho kumgaqo kabini-entry, kwangaxeshanye kukho inkqubo, kwaye ilingana kuye debit ingeniso. Yintoni akhawunti ebandakanyekileyo ubuhlobo? Amaxesha amaninzi ukuqokelela zokwenziwa, equlethe ulwazi kwisixa iindleko ezihamba kunye nokusasazwa.

Kuba icandelo ivelisa ngokukodwa akhawunti iindleko lokuvelisa iimveliso: 20, 23, 25, 26, 29. I-akhawunti yetyala 02 ngo imbalelwano nge kwabafundi. 44 ukuthetha malunga nokufunyanwa yepropati lisetyenziswa kwinkqubo yozalisekiso. imibutho yabasebenzi nayo kusetyenziswa 44 ukucinga ngendlela eyonga imali ukuphelwa lixabiso.

Ukuba ipropati yathengwa kwaye isetyenziswe kwixesha langoku, kanti ngayo imisebenzi ixabisa iza kubalelwa kuba ngamaxesha elizayo yokubala ukuphelwa lixabiso lusetyenziswa 97: AT 97 Km 02.

Score 02: Iintlobo ingcingo

Ngokubona umgaqo iirekhodi kwi-akhawunti ukuphelwa lixabiso, kunokwenzeka ukuqalisa ukuqwalasela izabelo-akhawunti ezingundoqo, nto leyo kuphunyezwe kwi kwisityalo:

• Impindezelo "ukwehliswa" KT "OS" - zitsalwa kunye nemali wamaxabiso kwi OS umhlalaphantsi.
• Impindezelo "ukwehliswa" KT "utyalo-mali Luyingenelo" - zitsalwa kunye mali banxibe kwepropati ekujongwe ngokuqasha.
• Impindezelo "ukwehliswa" KT "Iintlawulo intra" - yaphunyezwa sibhalele-off uphelelo kwindlela yokusebenza batshintshelwa kwinkampani kolwakhe.
• Impindezelo "ukwehliswa" KT "olongezelelweyo Capital" - ngenxa nokuvavanywa ngokutsha indlela yokusebenza ukunciphisa isixa wamaxabiso.
• Impindezelo "imveliso Primary" KT "Uncipho" - eveliswa yi ukuphelwa lixabiso kwi izakhiwo ezisetyenziswa kwimveliso yokuqala.
• Impindezelo "imveliso Auxiliary" KT "Uncipho" - eliqokelelweyo lokuyimfihlo yentengo kwezixhobo kwisityalo kwimveliso abangabancedani.
• Impindezelo "kwiNkcitho Jikelele" KT "Uncipho" - eziveliswa ukuphelwa lixabiso kwiikhompyutha abasebenzi yezolawulo.
• Impindezelo "Iindleko Imveliso" KT "Uncipho" - ukuphelwa lixabiso efumanekileyo impahla ngokubanzi-njongo.
• Impindezelo "Iindleko intengiso" KT "Uncipho" - lweshishini kurhwebo iboniswe isixa uphelelo kwepropati.
• Impindezelo "Ubalo on-farm" KT "Uncipho" - kwamkelwa OS allowance uphelelo efunyenwe kwintloko yesebe, wavuma ukuba accounting.
• Impindezelo "olongezelelweyo Capital" KT "Uncipho" - isixa wamaxabiso banda ngenxa yezinga anda yokusebenza njengoko kufuneka sihlolwe.
• Impindezelo "Ezinye iindleko" KT "Uncipho" - eziveliswa uphelelo OS, enikwe rent.

Njengoko kubonakala umzekelo, ukudala akuyi kuba nzima amangenelo ukuphelwa lixabiso accrual nokuba lixeshana accountant abasaqalayo. Eyona nto ibalulekileyo - musa ukulibala malunga nkqubo yeze-akhawuntingi ngokungqongqo ulandele iingcebiso ukuze kubalwe le izixa ngokwabo, imbalelwano kwaye kuya kwenziwa kuye phezulu.