Magazine-yemvume. Ukuzalisa imiyalelo magazini. odolo Magazines kwi-akhawunti

Zonke inkampani ithuba lokukhetha inkqubo kunye nohlobo irhafu accounting. siseko ezikhoyo ukuze kwakhiwe data accounting zezi: ukuthembeka, ukungafihli, ukufikelela imbono, ubuchule ukufumana ingxelo ngayo nayiphi na impahla okanye uhlobo intlawulo, ngaphandle ukuvuza data kunye ukufiphala.

Iifom esebenzayo nenkqubo yocwangciso

Ukuqokelelwa kwamaxwebhu, iirejista, iingxelo zemali, ulandelelwano umyalelo ukuzalisa zabo, imbonakalo na isigqibo lweefomu accounting. It isigqibo sokwabela ezinye iintlobo zazo:

1. Memorial-order system accounting.
2. Lwam-order system accounting.
3. inkqubo lula.

Inkqubo uqhelekileyo ngokubhekiselele kwinkampani accounting lo uthathwa ukuba ifom kwijenali-oda. Xa bume inkqubo esizisebenzelayo mihla wadala iinketho software, apho swi lavaka iziphumo ezingcono. Xa usebenzisa software accounting imida ecacileyo phakathi iintlobo kunye neenkqubo accounting azifumaneki, okoko kwasekwa yengxelo naluphi na uhlobo kuthatha isixa kancinci ixesha kunye nemizamo.

iimpawu ngokubanzi kwindlela yogcino ijenali-oda

Le nkqubo isekelwe kumgaqo-odolwa kunye nokugcinwa kwedatha ifakiwe amaxwebhu zaseprayimari. Ukurekhoda ulwazi kwiirejista kwenzeka ngaxeshanye ulandelelwano lwamaxesha. La maxwebhu eziphambili zale nkqubo yile: i numbers lowu-yesigunyaziso (support) inkcazo, iledger kunye nokulungelelana trial imali eseleyo. Ukuze disclosure iinkcukacha ngakumbi of accounting yohlalutyo linokusetyenziswa kunye nekhadi balance sheet turnover akhawunti. idatha yazo ikhutshelwa efanelekileyo log-odolo kunye nengxelo. Ukuze akhawunti ngokuba asethi eziphambili imveliso kunye non-imveliso,-asethi ezingaphathekiyo zenziwa ngaphandle amakhadi inventri into nganye, kuthathelwa ingqalelo iindleko zokuvelisa kwenzeka ngokusebenzisa ukubala sheets. iintlobo ezahlukeneyo iitafile ukubala kunye khowudi yasiwa kumbhalo ukuba zenziwa njengoko kuyimfuneko ukuze uhlobo ngalunye yobalo-asethi.

Makulandelwe le nkqubo ilandelayo xa kuzaliswa ezi rejista

odolo Ukuzaliswa-log kwenzeka kwi katsaka ngetyala osemqoka, t. E. I-data kubonisiwe kumaxwebhu zaseprayimari, ukuba ushwankathelwa akhawunti ekufakwa kuyo imali ethile, zabhalwa kwirejista efanelekileyo. Kule irejista debit okuncedisana kubonakala kuyo kukuba inkqubo ikuvumela ukuba usebenzise ungeno kabini kuxwebhu olunye. Ngalinye iphephancwadi-kwesigunyaziso - le ngxelo, zisekelwe kumgaqo wechess, kwakheka kwi amboleke omnye okanye abanye babasebenzi baloo (efanayo umxholo) akhawunti.

ixabiso ethe of intengiselwano ishishini obekwe kwi kuhlangana umqolo kunye column iirejista. Umzekelo i log-order 2 eyenzelwe №51 «amanqaku zangoku" ukubonakalisa ulwazi akhawunti ekufakwa kuyo imali, debit akhawunti 50, 55, 52, 57, 58, 18, 60, 62, 68, 66, 76, 71, 70, 73, 75 njalo njalo. d.

Magazine-yemvume №2

Imisebenzi zilandelayo ziboniswe apha:

• 10-05-2010 ukusuka akhawunti enikwe uxanduva units 2.0.
• 12.05.2010 wadlulisela imali kubathengisi zempahla ekrwada, iiyunithi 57,0.
• 13.05.2010 - yemali kwi imali kwidesika lweshishini, iiyunithi 15,0.
• 16.05.2010 wadlulisela imali kwi-akhawunti ekhethekileyo (credit) kwi-mali kweeyunithi 15,0.
• 16.05.2010 - yemali ezinkozo (iiyunithi 20,0.) Ukuze iimfuno zasekhaya.
• 17.05.2010 wathunyelwa kubathengisi leeyunithi 13.0 ngenxa yeempahla ezizisiweyo.
• 25.05.2010 abaseki wenza iintlawulo of $ iiyunithi 10.0.
• 25.05.2010 wadlulisela abasebenzi yemivuzo kwimali kweeyunithi 35.2.
• 25.05.2010 yatshintshelwa ngokunciphisa imali etyalwa kwi mboleko units 3.5.
• 25.05.2010 imali efakwe kwi-mali (VAT, ukuqhubela phambili intlawulo) iiyunithi 7.3.

zentengiselwano nganye ishishini kuqinisekiswa uxwebhu ephambili, esekelwe kwi-odolo leyo phephancwadi zizalisiwe. Xa ukurhoxisa imali kwi osethilini lweshishini usebenzisa umyalelo imali (akhawunti 50.), Ngokuba yokudluliselwa kweempahla kwi-akhawunti yangoku ngamahlakani ezahlukeneyo okanye lwabiwo kumanqanaba ahlukeneyo - order yentlawulo.

sheet

ukuze Magazine-prayimari izele maxwebhu, kodwa ezinye akhawunti umthamo omkhulu ngokwaneleyo ulwazi yohlalutyo, nto leyo adluliselwa kwi sub-izintlu, kunye japan kwayo lodibaniso imini bobabo kwiseli irejista zabo. Umzekelo, ematyotyombeni nabathengisi kunye neekontraka ngamini-nye kungenzeka ukuba afeze ngaphandle amashumi eziliqela ibilutshintshiselwano okuhlawula (ukunciphisa) imali yetyala okanye intlawulo iintlawulo kwangaphambili. Kuba ukuqhuba umhlaziyi liqulunqe Iphepha abangabancedani kwi angu-60. Kulo mzekelo, nyaka 12-05-2010 kwi-akhawunti yenkampani ekuluhlu 57,0 kweeyunithi ze-mali ingabhekiswa ku ngamahlakani awahlukeneyo phantsi efanelekileyo mvumelwano okanye uxwebhu ukunikezelwa. uxwebhu ezizodwa kuzotywa ukuze khowudi yasiwa kumbhalo le mali.

Kuqondwe akhawunti 60

Isiphumo sale ngxelo kubonakala enkarhini lowu-yesigunyaziso №2, eqhotyoshelwe ukutyhilwa okuhlalutya amaxwebhu engqina intengiselwano (odolo intlawulo kunye bank).

ukubhalisa amanani

Ababaliweyo uya kuba zonke phephancwadi-yesigunyaziso. Ezingenanto i noxwebhu ifomathi elikhulu, apho nobuninzi igrafu iboniswe emazishicilelwe amanani akhawunti bahambelana akhawunti ekhethiweyo yetyala (okanye iqela). imisebenzi Okubhala yenziwa imihla ngemihla, okanye ukubunjwa amaxwebhu ingxelo zaseprayimari iingxelo abancedisayo. inikeza Lwam-ukuze akhawunti ethile eyenziweyo (akhawunti umxholo iqela efanayo) qho ngenyanga, nganye yabelwe inombolo esisigxina.

• Inombolo Ifom M-1 akhawunti mboleko kwama-50.
• Form F-inani 2 ezinconyelwa 51.
• Inombolo Form F-3 - mboleko akhawunti 56, 57, 55.
• № IFomu F-4 - credit akhawunti 92, 95, 93, 94, 90.
• Inombolo Form F-6 - akhawunti 60 mboleko.
• Form F-inani 7 - mboleko akhawunti 71.
• № Form F-8 - credit akhawunti 06, 97, 09, 61, 67, 64, 63, 76, 75, 58, 73.
• № Form F-10 - credit akhawunti 70, 02, 10, 84, 20, 69, 23, 65, 29, 28, 26, 31, 44, 05.
• Inombolo Ifom M-11 - Credit akhawunti 43, 41, 40, 46, 45, 62.
• № Form F-12 - credit akhawunti 82, 89, 96, 86, 87, 88, 85.
• Inombolo Ifom M-13 - Credit akhawunti 01, 48, 03, 04, 47.
• Inombolo Form F-14 - i-akhawunti yetyala 14.
• Inombolo Ifom M-15 - Credit akhawunti 83, 81, 80.
• Inombolo Form F-16 credit akhawunti 11, 07, 08.

Ukuvalwa kwe rejista

amatyala Iimagazini-ukuze zizaliswe ngexesha nyanga, ekupheleni yerejista ngalinye inokuchazwa nengeniso letyala ukuya debit ezi akhawunti. data accounting eyenziwayo zatshekishwa amaxabiso kwiingxelo abancedisayo, abonisa khowudi yasiwa kumbhalo yohlalutyo. Iinqobo afunyenwe emva kokuba wokuxolelanisa egqithiselwe ileja jikelele. Livula ngonyaka ngamnye ikhalenda, iqulathe amathambo ekuqaleni kwexesha, izindleko zenyanga ezele amathuba yaye isetyenziselwa lokulungisa wethutyana balance sheet (zekota, ngenyanga, achazayo wesiqingatha-sonyaka).

Ekupheleni konyaka (ixesha lokunika ingxelo) ngokusekelwe data abhalwe iledger, iphepha lomncono kwakheka. Kule zifakwa kunye ukujika bonke log-odolo ixesha kuthathelwa ingqalelo Ibhalansi yokuvula, yaye ngokuxhomekeke kuhlobo akhawunti (passive okanye esebenzayo), ebalwe ekupheleni eseleyo. inkqubo accounting Lwam-order eyenzelwe processing manual. main Uphawu yaso log bulkiness ezingakhiyo kunye neerejista, ngoko ukhetho engcono ukusetyenziswa kolawulo ezenzekelayo.