Njani na i-inventri yee-asethi ezisisigxina

Ngokwesiseko lolawulo odolo ebhaliweyo wambumba Commission for uluhlu -asethi ezisisigxina. Onke amalungu ikhomishini kufuneka ngokuqinisekileyo yazi nge umyalelo kunye nomhla xa uqala ukuba aqhube i-inventri yee-asethi ezisisigxina.

Ukwahlula phakathi kucetyiwe kwaye uluhlu nezingacwangciselwanga, khetha, ngokupheleleyo okanye ngokuqhubekayo. Soloko ukuqhuba uluhlu xa utshintsha umntu eziphathekayo unoxanduva.

Phambi kokuziphumeza nokwenza kwayo kufuneka lokukhangela ukurekhoda zonke amakhadi-inventri (Inombolo ifomu OS-6), iirejista, khangela uxwebhu lobugcisa ukulungiselela izixhobo, iimpepha yerenti kunye nokugcinwa asethi. Xa engekho amaxwebhu kuyimfuneko ukuze kubuyiselwe okanye indawo.

Yonke ukuhlolwa data asethi zakho esisigxina wangena kwi-inventri (inombolo ifom Inv. 1), nto leyo ibonakalisa igama into, inombolo inventri, indawo, iinkcukacha zalo ezisisiseko zobugcisa kunye nezalathisi. Uluhlu Inventory ngomumo iikopi ezimbini ize isayinwe ngamalungu ikhomishini kunye umntu eziphathekayo uxanduva. Enye ikopi ithunyelwe kwisebe accounting, kwaye elinye iqabane kuloo mntu eziphathekayo onoxanduva. Kuba asethi ezisisigxina ukuba ziqeshwe okanye bazahlula uzale-inventri.

Xa i-inventri yee-asethi ezisisigxina luveze ukuba oyinhloko unenzondelelo ngokutsha, langoku injongo yaso, kwi-inventri kufuneka ibonise igama lakhe ngokungqinelana kunye nokuqeshwa entsha.

Ukuba inventri bonisa izixhobo ezingundoqo hayi ngaphambili kwamkelwa kule akhawunti okanye idatha zobugcisa ephosakeleyo, utshintsho ezifanelekileyo. Xa kungekho izixhobo mobile kwindawo yayo (ibhasi, itrektara, i-moya okanye inqanawa), ubhalo lusetyenziswa ingxelo ingxelo ebonisa isizathu sokuba ngabikho inventri kusekubuyeni kwakhe ngenqanawa.

Ekuchongeni asethi eziphelelwe lixesha esisigxina zenza uluhlu siphene eyahlukileyo ukhankanyiwe nghena umhla unobangela nkalongoko. Uxwebhu mayisayinwe Commission kunye, xa kukho imfuneko, yento wathumela yoviwo nemibutho efanelekileyo ukuchonga oonobangela ezizuzwa kunye nezigqibo ukufaneleka kwayo ukusetyenziswa ngakumbi.

Ukuba asethi uluhlu ezichongiweyo iziphene phakathi data esisiso ngokutsho accounting nedatha, nokwenziwa koluhlu kwenziwa sheet (ifom "INV. 18).

Accountant, ekupheleni wokugcwalisa amaxwebhu ayimfuneko, kufuneka kwenziwe kwinkqubo accounting, emva kokuphela inventri mali kweentambo ezingundoqo esilingana kwimeko elinikiweyo. Xa yokunqongophala okanye ukonakala zitsalwa impahla yayo banxibe kweentambo D-02 K-01, K-01, D-94. Xa yenziwe imbuyekezo, i K-94, D-73, i-zincwadi ubhala off ixabiso lemarike, kwaye umahluko phakathi emarikeni kunye ixabiso lentsalela iye icinywe ingeniso kuhlehliselwe D-94 K -98. Yaye njengoko imbuyiselo debit ingenelo okanye ilahleko -98 D K-99. Ukuba abenzi bobubi ukuba zifumaneka ke intsilelo lunokusolwa iindleko zokuvelisa, qiniseka ngesigqibo ebhaliweyo intloko D-91 K-94, ngoko D- 99 C-91- kwiziphumo zemali. Ukuba i-inventri yee-asethi ezisisigxina kutyhilwa intsalelo, kufuneka ukungena iincwadi ngexabiso lentengiso kwi enye ingeniso D-01 K-91.

Iziphumo ze-inventri kufuneka ingqalelo kwaye ziboniswe ngenyanga apho inventri ezigqityiweyo. iziphumo uluhlu zonyaka ziboniswe kule ngxelo yonyaka.

I-inventri yee-asethi ezisisigxina kufuneka wenziwe elibekiweyo ngqo, kunye kumalungiselelo onke amaxwebhu ayimfuneko, usoloko ngokwesiseko kwentloko ukuze ikhomishini elimisiweyo.