Iintlobo-asethi uluhlu lwezinto

ulawulo Uluhlu kuyimfuneko accounting -asethi eziphathekayo lweshishini, izibophelelo zemali yenkampani. Inkqubo ivumela ukuba ukuqinisekisa indlela transactions yobuxoki kwezoqoqosho kubonisiwe kumaxwebhu kwengxelo.

imisebenzi inventory:

• akhawunti. isiqalelo accounting lwemethodoloji;

• ukulawula. Indlela eyiyo (okanye zokwenene) kolawulo lomntu onoxanduva yesixhobo kunye neenqobo check ukulondolozwa esemgangathweni.

Ngokutsho Inqaku le-12 le-Federal yomthetho Russian Federation "On Accounting" unika iimeko ezithile apho inventri yezinto ezibonakalayo:

• Ugqithiso / intengiso / ukuqasha kwepropati,

• ukulungiselela kweengxelo zemali zonyaka

• ukudubula / yokuqesha igosa izinto uxanduva,

• amandla majeure,

• Ukuchongwa izibakala ilahleko, umonakalo, ubusela izinto eziphathekayo,

• ukutshona lweshishini / inkampani.

Ukongeza, umbutho / inkampani unyanzelekile ukuba aphumeze uluhlu okucwangciselwe-asethi eziphambili obubonakalayo inkampani, asethi phantsi kuncendile enkulu izakhiwo, inventri, mboleko ebhankini, ovadrafti, mboleko, imali kwi-akhawunti, iintlawulo kunye nezinye izinto accounting eseleyo.

Iintlobo uluhlu ngokwesiseko: kwesicwangciso (ngenyanga, kuba le ngxelo yonyaka) kunye sayacutha (ngaphandle kwishedyuli, okanye ngokucelwa abasemagunyeni) inventri yesikolo. Soloko ivunywe yi isuphavayiza nangoko nkampani.

Forms ngokwe-inventri: ezipheleleyo (zonke iintlobo impahla, imali, akhawunti kwicandelo logcino) kunye ezingaphelelanga (iintlobo ezithile kwiinkampani property), zibanjwa njengoko kuyimfuneko.

Iintlobo ukuphelela-inventri: random (enye yeeseti-inventri izinto) okanye oluqhubekayo (onke iintlobo amagama lwamaxabiso).

Iintlobo indlela uluhlu: (kuyajongwa ngqo inventri) zendalo amaxwebhu (khangela ubungqina obungamaxwebhu ngokupheleleyo lobukho okanye ukungabikho kwezinto zexabiso).

Ngokusekelwe kule ngasentla, i-inventri ye-eseleyo koluhlu lweempahla baqalisa ukwenza eyimfuneko yolawulo lwemali kwaye inika umnini lweshishini kufuneka iinkcukacha ezithembekileyo malunga nemeko kunye nokufumaneka kwepropati kwaye isebenza njengendlela ukukhusela iimfuno nkampani kwimeko siphosakeleyo izenzo umoni.

Aqatshelwe kwi-inventri umahluko eyiyo phakathi ubukho kanye impahla nezibhaliweyo data accounting nangoko ziboniswe kwi-akhawunti lomncono accounting ugcino lwe-asethi eziphathekayo ukuze ilandelayo:

• Ukukhangelwa kwempahla surplus kubhaliwe kumaxwebhu, ehambisana isixa agqithisileyo kwi-akhawunti yemali nkampani wakha ukwanda mali;

• Ukukhomba leyo yokunqongophala impahla, okanye umonakalo enxulumene iindleko zokuvelisa (ukuba ukwehla kuluhlu eqhelekileyo), ngaphaya nesithethe - owenziwe ngabo.

Inkqubo yokwenza-inventri yayo nayiphi na inkampani okanye ishishini kubandakanya nokudalwa iikhomishini ezizodwa, esisigxina owakhiwa ngayo:

• umlawuli wenkampani okanye isekela lakhe;

• INtloko iiyunithi eziphicothiweyo okanye accountant abakhulu;

• nabo baziqeshileyo, ningathwali liability.

Ukubunjwa ikomiti yohlolo ka-inventri kufuneka ibandakanye abasebenzi abaninzi abanamava, abanokwazi lwepropati uluhlu, lo umyalelo uluhlu ngokujonga amaxabiso imveliso osetekenini akhawunti yokuqala.