Entries accounting kunokwenzeka of capital ogunyazisiweyo

Yenza naliphi na ishishini ithetha eyinkunzi start-up for ukusebenza kwalo okuqhubekayo. Kwindawo yokuqala yezoqoqosho namhlanje yokuzimela eyimali ulawulo olungqongqo yokuhamba kwemali kungakhathaliseki isantya yeentshukumo zabo. I-capital ogunyazisiweyo uphawuleka lifinyele ukushukumiseka neentshukumo ezimbalwa, kodwa ukuchaneka yobhaliso yayo kunye nokusetyenziswa kuxhomekeke inzuzo kwinkampani nganye.

Abagunyazisiweyo (reserve) Fund

Ukusuka isikhundla ngokwasemthethweni nezoqoqosho eyinkunzi eligunyazisiweyo inikezela imisebenzi emithathu ebalulekileyo:

1. Kweziqinisekiso. izinga eligunyazisiweyo capital Ukongezeleka ukhonza ngummeli wowona izinyanzelo abatyalwayo.
2. Isakhiwo. Inani kunye nobukhulu inxaxheba kumnikazi ngamnye (umseki) kwikomkhulu eligunyazisiweyo imisela ukuba yimalini na umvuzo wakhe kunye neqondo kwenxaxheba ekwenzeni izigqibo zolawulo.
3. Qala. Ukubonelela asset lokuqala nkampani.

Ngokwengcaciso, inkunzi share na - na isixa-asethi ukuba umnini (abaseki) lityale kwixesha elizayo yenkampani. Kuxhomekeka kuhlobo lomthetho ababhalisiweyo, abanini kunokwenzeka, kwaye umda kumbutho okhethiweyo indlela ukudala ingxowa-mali equity. Njengoko owaseka igalelo ungenza:

• Imali (cash, non-cash, imali) iimali.
• Non-current (ezisebenzayo, non-imveliso) asethi.
• asethi ezingaphathekiyo (kunye ixabiso elilinganiswe).
• Securities.
• asethi zangoku.

Ukuba nayiphi na inguqulelo nokudalwa ukuthunyelwa kwemali eyinkunzi eligunyazisiweyo kufuneka zibonise isixa sentlawulo ngasinye kunye nenkqubo ukusetyenziswa kwayo ukuze iimfuno lweshishini.

accounting

Akhawunti 80 "capital abagunyazisiweyo" idaliwe ukubonisa intshukumo yonke imisebenzi kwaye ukuyilwa mali egciniweyo lweshishini. Akhawunti balance zezenzi, libhekisela ncakasana accrual ezilingana nemali eyinkunzi, oko kulawulwa ngumthetho Russian kunye imibutho karhulumente. Ukuthumela capital ngegama abunjwe indalo yayo kwaye mzuzu sokutshintshwa ubukhulu balo bejonge ukwanda okanye ukuncipha. Naluphi na utshintsho kwi imali echazwe kwi balance sheet lweshishini elo, kufuneka kuvunyelwane ngawo onke abanini kwaye zibandakanyiwe kumanqaku yeConvenco. Ukuhlaziywa lwenziwe kumnini ngasinye ngokwahlukeneyo. Debit 75 ;: Umsebenzi ingxelo ebhaliweyo njengoko kwiingcingo yokuqala phezu kweengqukuva wesiqhelo Credit 80.

Kungenzeka yokwandisa ubungakanani fund

Ngokwandisa share abanini inkampani (abagunyazisiweyo) fund Ungathatha ingqalelo iindidi ngeendidi asethi. Kuxhomekeka ukusetyenziswa kwemali ekhutshwe igalelo eyinkunzi. kwenziwa ngolu hlobo lulandelayo ukuthumela:

1. debit 52, 51, 50, 55; 80 Ukunyuka kwiimali-mboleko ye-capital eligunyazisiweyo ngemali, xa zigqithiselwe, ekhethekileyo,-akhawunti currency amazwe yangoku lweshishini.

2. debit 41, 10, 11; Credit 80. asethi ekhoyo (izinto, iimveliso, izinto) zifakiwe kwi-mali nabanini yolondolozo.

Kwakhona kuyenzeka ukuba makasizalise ikomkhulu abagunyazisiweyo kwenziwa ukuthumela impahla ngolu hlobo lulandelayo:

1. Debit 01; 80. I fund ogunyazisiweyo ikhredithi wenza arhente engundoqo.

2. Debit 04; Credit 80. asethi ezingaphathekiyo kuthathwa njenge igalelo kwikomkhulu ogunyazisiweyo.

Ukutshintsha indlela yokwandisa isixa mali zingenziwa ngemvume bonke abanini ngeendleko ngengeniso, ezo ezingafanelekanga isasazwe phakathi abaseki, nokundulula (share) inkampani egunyazisiweyo mali: AT 84; U 80. Ngendlela efanayo ukwanda kwe-asethi zingenzeka ezongezelelweyo eyinkunzi okanye bucala ingxowa-mali, nto leyo echaphazela Iingcingo efanayo kunye notshintsho usemthethweni (siseko) Amaxwebhu lweshishini.

Ukwehla kwi Fund

Sika Ubungakanani capital share kunokwenzeka kuphela inxaxheba bonke abanini. Izizathu ezo yeli nyathelo inokuba imeko yezimali nezoqoqosho yenkampani. Kodwa unciphiso iqhelekileyo kwesiphumo yokuphuma yokuzithandela evela ekwakhiweni evunyiweyo wabaseki eziliqela okanye umnini. Ngelo xesha linye amazwi sum of eyinkunzi eligunyazisiweyo akusoloko kuyehla, umyinge kwimali ngabanini zangaphambili, ukuze zingathengwa ngaphandle esebenzayo. Ezithunyelwe ukwabelana imali, kwimeko yokunciphisa, lo mzobo ulandelayo:

• Ar 80; Cr 01, 04. Return esisigxina asethi, IA kuthathwa njenge igalelo equity.
• Ar 80; U-10, 41, 11 Return izinto, impahla, umnini, urhoxile wabaseki nkampani.

Ukuba iminikelo ngekheshi okanye non-cash returns luya kuvela kwishishini okanye imali ityala, imali amazwe akhawunti: Am 80; Rm 50, 55, 51, 52. Ukuze kuthintelwe ukuba iziphumo ezibi ekurhoxisweni asethi zokusebenza lweshishini (zokuqhuba, non-current, material), abanini nga thethana ukubuya inxalenye yazise le mali ngokomthetho imali (cash, non-cash) ithetha. Ukuza kuthi ga ngoku, uvavanyo asethi, ixabiso lentsalela ibalwa.

utshintsho reflection

Ukuba nayiphi na intshukumo imali eyinkunzi eligunyazisiweyo kufuneka anike ubungqina obubhaliweyo. Ibandakanya imizuzu yentlanganiso wabaseki (abanini), isayinwe ize ingqinisiswe nxaxheba. Kwi ineziseko zayo iinguqu kwenziwa nakumaxwebhu abakhoyo. Le nkqubo ithatha ixesha elide, ifuna ukulungiswa kweerekhodi, ngoko intshukumo akhawunti 80 "capital abagunyazisiweyo" zinqabile.