Kutheni uzalisa isenzo ukubhalwa izinto?

Wonke amabhizinisi kunye namafemu athola, afike kwindlu yokugcina impahla, kwaye asebenzise izinto ezifanelekileyo kwiimfuno ezahlukeneyo. Ngelo xesha, amaxwebhu afanelekileyo akhiwe:

1. Ukuba izinto ezivela kwindawo yokugcina impahla zikhutshwe ngokufanelekileyo kwiiyunithi zokuqhuba imisebenzi kunye neenkonzo, amakhadi omncinci-ukhutshwe. Umzekelo: isitro okanye isitena kwisayithi yokwakha, umgubo okanye ushukela kwivenkile yokutya.

Zizaliswe kwinyanga, kwiikopi ezimbini, enye ihlala kwindawo yokugcina, kwaye yesibini - evela kumntu onoxanduva lokusebenza ngokweliphathekayo kwisebe okanye ukwehlulwa kwamacandelo. Ekupheleni kwenyanga, ikharityhulam ithunyelwa kumgcini-akhawunti ukuba agqibe ukulahlwa kwezixhobo.

2. Ukuba izinto ezikhutshwayo zikhutshwa ngexesha elilodwa, imfuno yezinto eziphathekayo okanye i-waybill yenziwa. Umzekelo: izixhobo zokuzikhusela kwisitolo sokulungisa, iifisi zeofisi eofisini.

Xa kukho ukubhalwa kwezinto eziphathekayo, umgcini-akhawunti ubeka izithuba kwiprogram, ebonisa umlinganiselo we-credit 10 (materials), kunye ne-debit-akhawunti yeendleko:

• Iindleko zolawulo kwiofisi
• Eyona mveliso ephambili (20) kwi-workshop apho iimveliso zoshishino zenziwe
• Ukwenziwa komsebenzi oncedisayo (23) kwisiqephu sokuqeshwana apho umsebenzi owongezelelweyo owenziwa khona
• Ukungaphumeleli kuboniswe kwi-inventory
• Ngenxa yesenzo sokwenqatshwa kwiivenkile zokuthengisa
• Xa ulungisa amanqaku okuthengisa, xa ubhala phantsi i-shrinkage

Isenzo ngokubhaliweyo kwezinto zichaza ukuhamba kwabo, kwenziwa ngokwamaphepha aphambili kwaye sisayinwe yikhomishini. Kwi-accounting, indleko yempahla ibhalwa ngokwemali. Kodwa baya kwi shishini kumaqela ahlukeneyo, ngamaxesha ahlukileyo kwaye kungekhona ngamaxabiso afanayo. Ngoko ke, kukho iindlela ezininzi zokuzibhala:

Iindlela zokunyuka kweendleko ezilinganisiweyo - ezona zisetyenziselwa ukuzenza. Ukwenza oku, qwalasela iindleko ezipheleleyo zezinto ezifunyenwe kwintengiso kunye nenani labo elipheleleyo. Emva koko kubala iindleko eziqhelekileyo zeyunithi, eyandiswa ngumlinganiselo wempahla ebhaliweyo.

Indlela ye-FIFO, xa izixhobo zokuqala zibhalwa kwizinto zokuqala zebhayisiki, emva koko, njengoko zingena kwindawo yokugcina.

Indlela ye-LIFO, apho i-batch yokugqibela yezinto eziphathekayo ibhaliwe kuqala, kwaye emva koko iirisithi yokuqala. Inani elipheleleyo lemali yokubhalwa liya kuba phezulu kuneendlela zangaphambili. Le ndlela isetyenziswa kangangoko, umzekelo, ekwakhiweni.

4. Indlela yokuchonga, esetyenzisiweyo nangaphantsi kangako, kuba iyabasebenzi kakhulu. Isetyenziswe xa izixhobo zibhalwa, njengamatye anqabileyo kwi-workshop yezinto zokugcoba, iimveliso ezikhethekileyo kwiivenkile ezenziwe ngeendlela ezizenzekelayo ezenziwa ngabanye. Ukubhaliweyo kwenziwa kwindleko yeyunithi yezinto eziphathekayo, kuba isambatho ngasinye sitholakala kwikhophi enye, kwaye amatye anqabileyo anenani lazo kunye nobunjwa balo.

Xa ugqiba isenzo sokubhalwa kwezinto, bonisa inombolo, umhla, igama lezinto eziphathekayo, iiyunithi zomlinganiselo, ubungakanani bawo, inani, inani elipheleleyo, indawo yokugcina, isizathu sokubhaliweyo kunye ne-akhawunti yeendleko. Ikhomishini isayinwe ngabantu abathathu, ngokuboniswa kwesimo kunye negama elipheleleyo. Isenzo sivunyiwe yiNtloko ye-shishini, kwaye itywina iyafakwa. Isenzo sisayinwe ngumntu onoxanduva lwemali, kodwa akayilungu lekhomishini.

Umgcini-mboleko urekhoda ukuthumela: D (i-akhawunti yeendleko), K (akhawunti yezinto).

Ukwakhiwa kwesibonelelo ngasinye inhloko okanye umphathi-phambili ugcina amaxwebhu omnyaka, iifayile, uqikelelo wokwakhiwa kwakhona nokwandiswa kwesibonelelo, ukufakwa okanye ukwakhiwa olutsha. IFomu 29 (ukubhala okubhaliweyo kwezinto) kubonisa izindleko zangempela zokwakha kunye nemigangatho yemveliso.

Ngaphambi kokuqala kokwakhiwa kweVET yenkampani, icandelo lokuqala lefom 29 lizaliswe, libonisa iinkqubo zezixhobo ezifunekayo, kwaye umongameli urekhoda ubuninzi bomsebenzi owenziweyo apho. Kwinqanaba lesibini, umongameli ubonakalisa iindleko zangempela zezixhobo ngexesha lokwakha aze azifanise nemigangatho yemveliso.

Ngethuba lokwakha nokwakhiwa kwemisebenzi, umongameli uza kubhala ngokusetyenziswa kwezinto kunye nezinto eziphathekayo ngenyanga, echaza izizathu kwinqaku elichazayo.

Ngenyanga nganye uhambisa ingxelo yakhe kwisebe le-akhawunti kunye ne-PTO. Emva kokukhangela kwaye kuvunywe ngumphathi wezokwakha, ifomu libuyiselwa kumphathi ukuba aligcwalise ngenyanga ezayo. Isizathu sokugcwalisa ifom 29 siyi- documentary zokubhaliweyo: ii-factures zothutho, uhlobo lwe-COP-6, apho umsebenzi urekhodwe khona, imilinganiselo yendawo kunye nemiqathango yokusetyenziswa kwezixhobo ekwakhiweni.

Kwimibutho yokwakha, ukubhala izinto zixhobo ezithile. Ikhadi lokukhawulela, elikhutshwe nge-triplicate, linolwazi malunga nenani lezinto ezifunekayo, kwizinto ezifunyenwe emva kwento kwaye ngokwemiqathango ecwangcisiweyo. Ulwazi luyaboniswa nyanga zonke kwaye lubonisa ibhalansi ekupheleni konyaka ngamnye kwintlobo yezixhobo (isanti, ikhonkrithi, izinto zokuphahla) kunye nomsebenzi ngamnye (umsebenzi wokugqiba, ubunxibelelwano bezobunjineli) ngokwahlukileyo.

Ukuhlaziywa kwamakhadi okukhetha, iingxelo zezinto eziphathekayo, ifomu 29, ukuyila kunye nokuqikelela amaxwebhu, i-VET kunye nokubhala ndawonye ukulungiselela izenzo zokubhalwa, ezisayinwe ngamalungu ekhomishini kwaye zivunyiwe yiNtloko yokuqala yentlangano yokwakha.