Technology kulungiselelwa kweengxelo zemali. imigaqo esisiseko zokuphendula

Njengenxenye ikhondo ahlukeneyo (MDC) "Technology kulungiselelwa lweengxelo zemali," sifunda amaxwebhu ukwakheka, ebonisa iinkcukacha malunga nemisebenzi yezoqoqosho lombutho izibakala. Sebenzela lokuzalisa iifom zobhaliso kulawulwa ngezenzo olumisiweyo, eliququzelelwa yi urhulumente waseRashiya, unike ilungelo lokulawula-Ofisi yoMphathiswa wezeMali kunye Central Bank, kwakunye namanye amasebe kunye nee-arhente. Esilandelayo yintoni ukusetyenziswa ethile netheknoloji ukulungisa iingxelo-mali.

Overview

Ukugcina iirekhodi zemali ibonwa njengento nqanaba ebalulekileyo imisebenzi accounting. Le ibekwe phakathi ubhaliso iziganeko yezoqoqosho uhlalutyo zemali. Formation yamaxwebhu, kwakunye ingxelo irhafu, likuvumela ukuba imisebenzi ephambili accounting.

Ezi ziquka:

• Gabalala ulwazi oluthembekileyo ebanzi malunga isityalo, isimo yayo impahla. Data inikwa (amatyala, abatyali) abasebenzisi yangaphakathi (abaphathi, abanini, abathathi-nxaxheba) kunye nabangaphandle.
• Ukunika inkcazelo efunekayo ukuze abantu abanomdla lokulawula ukuthotyelwa komthetho, ubukho kunye nentshukumo-asethi eziphathekayo, ukusetyenziswa kwe-mali, abantu kunye neminye imithombo, ngokweebhajethi ezivunyiweyo kunye nemimiselo, ukuphunyezwa izibophelelo.
• Uthintelo iziphumo ezingalunganga kokusebenza kweshishini, ukuchonga oovimba lwangaphakathi uzinzo kwezemali.

Ukusuka apha ngasentla kulandela ukuba boo. Ingxelo ukhonza isiseko ulwazi ekuhlalutyeni kwezigqibo zoshishino kunye nolawulo yenkampani. Injongo lokusekwa uxwebhu ukubonelela ngedatha ethembekileyo ngokupheleleyo kwiinkalo zezifundo ngokubanzi kwi imeko yemali nkampani kunye notshintsho kulo.

amazinga

Kuqoqosho jikelele, iingcali banyanzeleka ukuba ukusebenzisa iteknoloji 2-3 ukulungisa iingxelo-mali. Kulo mzekelo, ijikwa imigangatho eyahlukeneyo. Kwiimeko ezinjalo, inkampani landa kakhulu iindleko zokulungiselela, uvavanyo, kunye nokuveza lwezalathisi kwelinye icala, kunye kwelinye kunciphisa ukubaluleka namaxwebhu enikwe kubasebenzisi. Le yokugqibela ibangwa kukuba izixa ezahlukeneyo azinakanwa manqaku efanayo, ukunciphisa kakhulu nokuzethemba.

Kulo mba, kwabakho imfuneko ukuzisa kunye netheknoloji ukulungiswa kwezitethimenti zemali esetyenziswa kumazwe awahlukeneyo. imilinganiselo eyamkelekileyo ezi IFRS, IFRS. Oku kucwangcisa yamaxwebhu, ezo zilawulwa yimithetho kwenkcazelo ukujonga malunga nokusebenza kwezemali kwishishini, abachaphazelekayo eziyimfuneko. Kweli thuba ukususela 1973 ukuya 2001, uphuhliso lwemigangatho ikhutshwa phandle IASB. Ngowe-2001, yena ndenziwa lahlukene waza igama iBhunga.

Iinjongo eziphambili IFRS

Iinjongo eziphambili nemigangatho yezizwe:

• Ukuhlanganiswa neemfuno accounting kwengxelo kumazwe awahlukeneyo.
• Ukudala imithetho efanayo lokusekwa yoxwebhu eliselayinini kwimarike lwenkunzi.
• izalathi Okuninzi ulwazi kubasebenzisi.
• Ukuphumeza ekuthelekisweni ulwazi malunga neenkampani abasuka kumazwe awahlukeneyo.
• Ukunciphisa iindleko ukulungiselela amaxwebhu consolidated zonke zamazwe ngamazwe.
• iindleko ezisezantsi kwi ukuyilwa iinkampani ingxelo ngazo kwiimarike ezinkulu ehlabathini ogama izabelo.

imigaqo

IFRS, ngokuchaseneyo kwinani lwemithetho kazwelonke ukuba akukho isekelwe kwiimfuno ngokungqongqo ukuba zifikelelwe netheknoloji kwiingxelo zemali. Le nto kufuneka yenziwe ukuze ochwepheshe zikhokelwa zizimiselo emsebenzini kwaye andifuni izikhewu nemigangatho peremptory.

Ukuba izibonelelo ezisisiseko IFRS ziquka:

• Ukusebenzisa indlela accrual. Zonke iziphumo zemisebenzi kufuneka ziqwalaselwe kuqinisekiswe ukuphunyezwa, kodwa hayi ngexesha intlawulo / ifunyenwe imali.
• Uyahamba inkxalabo. Le nkampani akahleli ukupheliswa okanye ukuncitshiswa ebalulekileyo umthamo umsebenzi.

IFRS isakhiwo

Standards ziquka:

• Concept. Le ichaza izibonelelo ezingundoqo ekulungisweni nokwandlalwa kwamaxwebhu zemali.
• Ngqo imilinganiselo ngokwabo. Bona kubonwa iindlela ezingundoqo lezimali kunye ingxelo yentengiselwano kunye nezinye iinyaniso zobomi kuqoqosho lweshishini. Njengenxalenye umgangatho uchaza iindlela kunye nemigaqo yokuhlelwa, uvavanyo, nokunakanwa asethi, eyinkunzi kunye namatyala inkampani, iimfuneko ukuxelwa kolwazi kabanzi ngazo. Hi xikombiso, ku MSFL 16 sicacisa imithetho oomatshini kunye nezixhobo.
• Ukutolika. Ezi zenzo ukucacisa imiba IFRS kwaye hlobo imiyalelo.

Ezi nkcukacha ze netheknoloji ukulungisa iingxelo zemali

Ukuba iingxelo zezimali zixhomekeke kuphicotho mandatory okanye ipapashwe, kuba Ingxelo yomphicothi-zincwadi apha. amashishini amancinane zenza bang. ingxelo scheme lula. Ingakumbi, ukuba ukudala ukulinganisela aveze iziphumo zemali. Ezi idla kolu xwebhu lunika izikhombisi, ngaphandle ulwazi ezenza kube nzima ukuvavanya imeko kwinkampani ipropati a. Iingxelo ngelo xesha ziquka ulwazi kumaqela izinto kwenkcazelo ngaphandle kokuya kwi iinkcukacha.

Imithetho ezinikwe wabaseki okanye amatyala, iqumrhu yenza amaxwebhu eliphakathi. Oku kuquka balance sheet, ingxelo ngeziphumo zemali. ingcaciso engaphezulu apha. amaxwebhu Interim eyenziwe isithuba esingadlulanga ngonyaka (ikota, nyanga, iinyanga ezi-6), yongeza ukususela ekuqaleni konyaka zingadlulanga iintsuku ezingama-30 ukususela ekupheleni kwethuba lokunika ingxelo.

iinkcukacha umyalelo

Iifomu ingxelo kufuneka luquke olu lwazi lulandelayo:

• Igama le fomu.
• Ingxelo umhla apho amaxwebhu senziwa, okanye ixesha olusetyenziselwe wona abunjwe.
• Igama elipheleleyo lombutho. Kufuneka zihambelane data ekhoyo kumaxwebhu okuqala.
• Yabahambi.
• umsebenzi Principal.
• ifomu sombutho kunye yomthetho okanye uhlobo kwempahla.
• Iyunithi yokulinganisa. Kufuneka ubonise ifomathi vangama lwamaxabiso lwamanani (miri., Mln. Kwaye njalo njalo.)
• Idilesi ye nkampani.
• Umhla lokusayina ngxelo.

imithetho key

Iingxelo zemali zilungiswe Russian, njengoko lwemali yeyona engange. Amaxwebhu akuvumelekanga uyazicima, erasures. Iingxelo kufuneka sisayinwe Ch. ezimali, kwakunye njengentloko nkampani. Kuba ixabiso ngalinye amanani, ngaphandle esikhokeleyo kwixesha lokuqala zemali kufuneka zinike ulwazi ubuncinane iminyaka emi-2 edlulileyo.

Ulwazi kweengxelo zemali lubonakala amawaka engange. Kulo mzekelo, idesimali azisetyenziswa. Iinkampani kunye imali enkulu ukuthengiswa kungabangela ulwazi ayezizigidi ngezigidi.

amalungiselelo

metric ingxelo ishwankathelwe kule nkqubo accounting. kubume bayo ilele ekuphunyezweni kwezi zigaba zilandelayo:

• Ukuproseswa amaxwebhu primary, ezinikwa abantu ukuba imbopheleleko yezemali.
• Ukuzalisa iingxelo kwiqela kunye nokugcinwa.
• Systematization of amaxwebhu zaseprayimari kwiirekhodi zemali.
• Gabalala lwe data kwi-akhawunti ye-izinto kwileja jikelele. Njengesiseko iinkcukacha ezithe vetshe ngokuphathelele zokugqibela kweerekhodi accounting. Egqithiseleyo turnover onokuthenga ngayo ngetyala debit, yaye ukuba kuyimfuneko, iinkcukacha ze-akhawunti yohlalutyo esetyenziselwa ingxelo.

Umyalelo wesiseko

Iingxelo ukuhlanganiswa luqala emva kokuba iziganeko ezichazwe ngasentla. Ngaphezu koko, ukuzaliswa ke iifom yenziwe. Phambi kokuba ukudala iingxelo, kwisakhiwo kweenkqubo ezijolise ukufumana ingcaciso echanekileyo. Ezi ziquka:

• Amarekhodi kwi-akhawunti of accounting neempazamo ukubonwa phambi kosuku lokunika ingxelo.
• Ukuphuculwa izikhombisi nokuhlola amatyala kunye nempahla.
• Isiphumo zemali yomsebenzi nkampani leyo.
• Ungqamaniso lwe data zohlalutyo kunye akhawunti zokwenziwa ngomhla wokunika ingxelo.

Iifom Ukuzalisa na inkqubo ugqithiselo lweengcombolo ezidityaneswe zezi rejista kula macandelo efanelekileyo. Le ileja lisebenza ngowona mthombo wenkcazelo. Umxholo iinkcazo zemali nazo zibandakanyiwe iinkcukacha of accounting yohlalutyo.

into ebaluleke

Iimpawu kufuneka neefom ingxelo edityaniswe. Oku kuthetha ukuba ngexesha ngokuzalisa le fom wathwala amaxabiso uthelekiso, ebonisa uqikelelo imeko yemali amacandelo ezifanayo nabamashishini amaxwebhu ezahlukeneyo. Ingxelo luvuleleke kubasebenzisi abanomdla. Kule nkalo, kufuneka ibe umntu omaziyo kunokwenzeka ngexesha nayo. Ukongeza, inkampani luxanduva umnikelo kwamaxwebhu ikopi enye kwi Federal Tax Service of Statistics kaRhulumente namaqumrhu. Ingxelo iimeko ulwalathiso echaziweyo kwenziwa zingadlulanga ngaphandle ngaphezu kweenyanga ezi-3 ukusuka kumhla lokugqiba konyaka.

isilawuli esizisebenzelayo

Ngophuhliso ngokukhawuleza esigqeba information technology leenkampani abaninzi bazama ukuqinisekisa ukusebenza kanye lula imisebenzi abasebenzi bayo. Le njongo kufezekiswa ngokuthi kuqaliswe inkqubo ezenzekelayo. Enye kakhulu ethandwayo inkqubo 1C 8.3. Accounting Ngokusebenzisa le eqongeni, kuba ixesha elininzi iimpawu kunye nezixhobo zokusombulula iingxaki zokusebenza.

Eyona njongo iphambili yale nkqubo yile:

• automation epheleleyo inkqubo ekuhlanganiseni iinkcukacha.
• Uguqulo ulwazi accounting kwi izalathi si zokunikwa ingxelo werhafu.
• Automated ukugcwalisa iifomu.
• Ungqamaniso klk.

Xa usebenzisa i 1C accounting 8.3 konga ixesha siphephe iimpazamo ezininzi.