71 akhawunti. 71 ngeendleko accounting

lweshishini ngalinye ukususela kwixesha nexesha kuyimfuneko ukukhupha imali kubasebenzi ngeenjongo ezahlukeneyo, ezifana umzekelo:

• ukhuthaza ngeendleko zokuhamba;

• kusengaphambili kwiimfuno zolawulo nezoqoqosho, ukuthenga uluhlu, abaza kuzisebenzisa, ukuba ahlawule ngeyokuposa neye iindwendwe, kwakunye nazo zonke iintlobo iifizi.

Ngoko ke, siya ukuqonda kakuhle ukuba ngubani onelungelo lokufumana imali phantsi ingxelo, apho izizathu le mfuneko, ukuzoba indlela i amaxwebhu kunye nemisebenzi kwengxelo kunikezelo imali, kodwa ngobuchule ukuze enze ingxelo kwangaphambili kwi iindleko ezenziweyo.

EziMali - ngubani na ke?

Kukho iimeko xa zimali bangenamava okanye akholosileyo ikhupha imali abamele umthengisi okanye umthengi, nesinika ukuba akhawunti 71. Ngokomthetho le sono amashishini amancinane, ekholelwa ukuba ngale ndlela zenzelwe kunye ogwetyelweyo okanye umyalelo intlawulo. Oku kukwaphula inyala izinto zomthetho ezisemthethweni.

EziMali - ethile abasebenzi benkampani. Ukongeza, kunikezelo imali yi-ngxelo olungaphambi ukupheliswa ngumqeshwa isivumelwano ubutyala, lobeka umlinganiselo kwaye ikhankanya amalungelo nezibophelelo zamaqela.

Njengoko umthetho, uluhlu abantu eziphathekayo-uxanduva kunye noxanduva icwangcisa intloko, ukwenza umyalelo ofanelekileyo, zihlaziywa qho ngonyaka. zokusonjululwa imprest ingxelo ibonisa amanqaku 71.

Iindleko zohambo zoshishino

izibalo ingxelo ngayo ngemali iindleko zokuhamba zinikwe ngekheshi okanye ozitshintshele ikhadi umsebenzi ngokusekelwe isicelo esibhaliweyo umphathi isisombululo. Kakade ke, kule meko contract zobutyala wayengekho kuyimfuneko, ngenxa yokuba siye kwi uhambo ishishini alikwazi nawuphi na umqeshwa ngokuqinileyo, kwaye isizathu yohambo ulawulo umyalelo neerekhodi zemali intengiselwano ngu 71.

Izizathu lokuhlawula imali kwi-akhawunti

Umba efanayo ilawulwa ngumthetho osebenzayo kwaye nemigaqo esisiseko kulo msebenzi zimi ngolu hlobo lulandelayo:

• Yenza amaphepha ngenxa yentlawulo yemali ngenxa ukuba umqeshwa wasilela akhawunti ukuba imali efunyenweyo ngaphambili;

• imali inikwe malunga nesicelo, ndingqina intloko ngophawu malunga nobukhulu imali yaye nexesha ikhutshwe ngawo;

• Ingxelo iinkcitho zenziwe zasayinwa kwiintsuku ezi-3 emva kokuphela uhambo okanye kokuphela kwexesha le entloko.

nokubhalisa

Ngoko, emva kokuba iindleko ekungenwe, okanye ekufikeni kuhambo ishishini umqeshwa linyanzelekile ukuba ingxelo kwithuba leentsuku ezi-3 yaye zingenise accountant ifomu ingxelo ngeendleko AO-1 kunye namaxwebhu ezingqina inkcitho nempumelelo ziyaphunyezwa.

Iingxelo iindleko zibalwa khona, yaye umphumo uboniswa:

• balance cash akukho njengoko obuselwe zonke;

• intsalela na, kuba inkcitho yenziwe ngaphantsi kwe ezicwangcisiweyo;

• bahlule mali sivunyiwe, njengoko bachitha kakhulu.

Ukulingana ubuyela inkampani PKO kwemali kunye nemali bahlule ingeniswa yi RKO. Yonke imisebenzi accounting ukuba imprest ibonisa akhawunti 71.

Ukungaphumeleli ukuthobela imithetho esekwe yi-mthetho isixa-mali imprest kubanjwa kwimivuzo okanye nokuthathwa ukunqongophala yaye kamva ziqokelelwe yinkundla.

wenza njani le ngxelo

Kujongwa ngokuhlanganisa ulwazi zokuhlala kunye abaqeshwa ukuze mali elinikwe phantsi ingxelo. Ezi zixa zinxulumene akhawunti debit 71, korrespondiruyas kunye akhawunti yemali, umzekelo, 50 - "Cash". imali egcinwe iindleko kwi ukusuka kwi-akhawunti yetyala 71 kwi-akhawunti debit-iindleko, ezifana 10 - "Izixhobo", kunye nabanye.

Not wabuyela yi mali abaqeshwa kwi ukusuka kwi-akhawunti yetyala 71 kwi-akhawunti debit 94 - "Indawo". Kamva, le mali zitsalwa ukusuka mboleko 94 ukuya debit akhawunti 70. Ukuba ukubanjwa umvuzo ngenxa yaso nasiphi na isizathu akunakwenzeka, ngoko eza kutsalwa 73 kwaye uphakamisa umbuzo yembuyekezo umonakalo owenzeke kwishishini.

Kufuneka kuqatshelwe ukuba ingxelo yohlalutyo yenziwa ngokwahlukeneyo yomqeshwa ngamnye kunye mandatory lokuzalanisa iitotali ngenyanga. accounting imishini ngokusebenzisa inkqubo "1C" ikuvumela ukwenza uxwebhu ayinqwenelayo kwimeko ezikhutshiweyo okanye icinywe, umise ixesha uluhlu okanye ucacise uluhlu lwamaqumrhu ingxelo, yonke idatha buhlanganiswe ikhadi akhawunti 71. Podotchetnik kwakhona kufuneka amchazele yonke imali engekahlawulwa baba ingxelo kwangaphambili ngexesha elabelwe . Uhlalutyo zadityaniswa log-order ngaseludinini 71, nto leyo kwenziwa ekupheleni kwethuba lokunika ingxelo.

akhawunti Accounting

Ingxelo ndleko nganye uzaliseka ezimali kunye data wokuposa kwi Nte akhawunti 71. ebonisa ukusebenza-akhawunti yemali encinane eyenziweyo:

• D-T 71 - t K-50 - ezikhutshwe ukususela mali uxanduva.

• Hlaz 71 - KT 51 - le mali kwi -akhawunti yangoku kwikhadi umsebenzi.

• Hlaz 41 - KT 71 - ukuthengwa kwempahla ukusuka petty cash.

• Hlaz 10 - KT 71 - ukuthenga izixhobo.

• Hlaz 26 - KT 71 - kuyekiswa iindleko jikelele, ezifana ihlawulwe yi iinkonzo zeposi.

• Hlaz 20 - KT 71 - iindleko zokuhamba ityala.

• Hlaz 50 - KT 71 - ezinye yegosa imprest ezenziwe ngemali.

• D-T-70 - B-71 m - mali yentsalela uxanduva etsalwa kumvuzo womqeshwa.

• Hlaz 94 - KT 71 - umsebenzi khange ingxelo ngenkcitho eyenziwe ngomhla omiselweyo.

• Hlaz 73,2 - K-71 t - ukugcinwa kunye nabasebenzi.

• Hlaz 91.2 - KT 71 - ulwabiwo mali yokunqongophala nokuhlawula enye inkcitho, ukuba ukuchacha akunakwenzeka.

Iimpawu zindleko №71

Akhawunti yinto esebenzayo-kwisixando sokwenziwa. Ngaphezu siye wajonga entries accounting zemveli kumqolo 71, xa lisebenza njenge esebenzayo, okt. E. Oku ithathwa kokufumana imali wothulelw uvele neendleko. Njengoko i-akhawunti isixando isetyenziswa njalo, kodwa iimeko ezinjalo zenzeke.

Umzekelo, imali kwi-ofisi ye nkampani apho, yaye ukuya uhambo ishishini kuyimfuneko, kwaye umqeshwa uyavuma ukusebenzisa Personal Finance kwi imeko ukuba ukubuya kwakhe iindleko zehambo ziya kuhlawulwa. Kulo mzekelo, iintambo kwenziwa D-20 - t K-71.

Kulo mzekelo, naziphi na iindleko ukuhlawula kubo, kwaye inkampani uthembisa ukuba abuyekeze. Kulo mzekelo, i amanqaku 71 - kwisixando sokwenziwa.

Ukuba le nkampani - abahlawuli VAT

Ukuba inkampani leyo abahlawuli VAT , kwaye oqokelela imali yerhafu ehlawulwa kwi iimpahla okanye iinkonzo nge-akhawunti 19 - "VAT", ngoko ke ukuthenga izinto okanye iinkonzo intlawulo yemali encinane eyenziweyo ukuze zibonise isixa VAT ukuposa Hlaz 19 - KT 71 - ku isixa serhafu ihlawulwe.

Isiseko uvele iindleko

Ukuthatha ingxelo kwangaphambili, le mali lijonga amaxwebhu engqina inkcitho. Kusenokuba invoyisi, amatyala kunye obufana kokufunyanwa kwepropati, imali kunye neerisithi engqina intlawulo yeenkonzo ezahlukeneyo, umz. Amaxwebhu Primary E., ezo isiseko olulandeleyo Ukuhlelwa ngeendleko ngu 71.

Imfuneko engundoqo intengiselwano ishishini-akhawunti isiqinisekiso ebhaliweyo yingisela. Ngamanye amazwi, iindleko ekubhekiswa kuzo kule ngxelo advance, kufuneka kugwetyelwa kuqinisekiswa yi amaxwebhu eziziiprayimari accounting, ihonjiswe ngokufanelekileyo, ezaliswe iinkcukacha, utyikityo kuyimfuneko, seals kunye izitampu. Iindleko ayiqinisekiswanga yi amaxwebhu okanye baqinisekisa amaphepha inchoate, asikwazi aziyi kwamkelwa kwaye ziboniswe kwi-akhawunti, kodwa ke naxa ingumbandela ozaliswe ziziphumo ezingemnandi. Umsebenzi iphuma epokothweni yakhe ukuze ahlawule iindleko ezinjalo.

Ngoko ke, umntu uxanduva kufuneka acinge nzulu ukuyila ingxelo njengenkcitho ngexesha elifanelekileyo ibango amaxwebhu ezizaliswe ngokufanelekileyo iindleko ezenziweyo.

isenzo accountant

Accountant, afumane ingxelo kwangaphambili uxilonga izibalo arithmetic, ubukho kunye noyilo amaxwebhu axhasayo, kwindawo ekhethekileyo yenza ukurekhodwa yeendleko vangama Zixolelani- 71 ngokuqinisekisa ngokuthumela ngemizobo yakhe. Emva koko bhala irisithi okanye i-akhawunti yemali quunvaziso mali umahluko phakathi izixa-mali ezingekahlawulwa kwaye esihlawuiwa, enikezela kwi osethilini livale ingxelo kwangaphambili.

Yintoni ekufuneka ukuba ukhumbule abasenophicotho-rhafu

Ixesha apho umntu imvume mali ngenxa hoznuzhdy, umthetho akambeki. Inokubuyiselwa emiselwe yintloko mbutho. Nangona kunjalo, umthetho lo evakalayo njengegosa umsebenzi. Xa ekusekeni xesha, umqeshwa linyanzelekile ukuba ingxelo malunga neendleko kwiintsuku ezi-3 emva kokuphelelwa kwalo. Ke ukuba ixesha umda sele imisiwe, ngoko, kuba ixesha elide, ewe ngaphandle ingxelo ngemali encinane, ungenza kwaphula nto. Ngoko ke, ukuba inkampani alikenzi zigqibo ixesha efanayo, amabango irhafu phezu indawo ixesha elide yemali encinane eyenziweyo esandleni ekufuneka zenziwe, nangona bengakwazi kuqwalaselwa ngqiqweni.

Ngokuchonga Kwiimeko ezinjalo, abasemagunyeni irhafu mabazihlele njengoko ukufumana imali-mboleko inzala-free, lifuna ukuqinisekisa isixa bazuze izinto ezivela umsebenzi, ukuze sizidibanise kuhlanganiselo ngeniso ugcine irhafu yengeniso.

Loo nemfuneko irhafu mthethweni, kuba ingqiqo inzuzo eziphathekayo, elasekwa Art. 212 of the Code Tax ayibandakanyi le meko ichazwe ngasentla. Ngokungqinelana noMthetho weRhafu Code of inzuzo zokufunda ingeniso sifunyenwe:

• evela kukuthenga umdla yokusetyenziswa kwemali kumaziko ngetyala;

• ukufunyanwa kwempahla okanye iinkonzo phantsi isivumelwano komthetho yoluntu;

• ukufunyanwa kwezabelo okanye ezinye izibambiso.

Ukuxambulisana abasemagunyeni zerhafu kulo mzekelo mthethweni, njengoko mboleko evela kumaziko yamatyala sesikweni isivumelwano kunye nokukhutshwa yemali encinane eyenziweyo lwenziwa kwi sicelo. Kodwa izilangazelelo yolawulo yenkampani - ilungelo wokuphumeza amaxwebhu ngenxa yesibonelelo-mali Uyintoni ukuba ukuze kuthintelwe amabango kwemizimba lokuhlolwa.