Types of accounting. Types of akhawunti. Iintlobo kweenkqubo zocwangciso

Accounting - enye yeendlela ezingundoqo ukuqinisekisa ukusebenza lweshishini. ulawulo ngokuqinileyo, ukwakha qhinga sophuhliso zemali, ulwimi lonxibelelwano abatyali kakhulu igqiba indlela ngempumelelo iingcali nkampani iya kuqhuba imisebenzi ezifanelekileyo accounting.

Yini accounting

Accounting, ngokutsho nkcazo oqhelekileyo - yinkqubo apho yokuqokelelwa, nitrogen kunye kuyondelelaniswe kolwazi malunga nepropati, izivumelwano asethi zemali lombutho, ngokunjalo intshukumo yabo phakathi kwinkampani kwi inkalo sentsebenziswano-lweshishini.

Ukwahlula ezi ndidi zilandelayo of accounting.

1. Management

Olu hlobo ingxelo indlela apho usebenza kunye nolwazi ingxelo ye ukwenzela ukwandisa nkqubo ulawulo nkampani. Kwezinye iimeko, ukuze aphumeze indlela efanelekileyo okhonza ukuyilwa kwenkqubo intra-lwazi. Ngokomthetho xa ulawulo accounting kusenziwa uhlalutyo lweendleko, yokubala leendleko zokuzivelisa.

Inkcazelo efunyenwe ngethuba iinkqubo ezifanelekileyo analytical, ukusetyenziswa ulawulo oluqinileyo ukuze ukwandisa iinkqubo zethu, ukuphucula umsebenzi kunye nabasebenzi, ukunciphisa iindleko.

2. Financial

Yeyona yinkqubo yokuqokelela idatha ingxelo ngokunxulumene neendleko kunye ngongeniselo inkampani, ityala, ubukho mali ezithile, njalo njalo. D.

3. Tax

Ezinye iingcali zibandakanya iintlobo-mali kunye nazo, nangona enxulumene ikakhulu kunye intsebenziswano kunye isakhiwo sangaphandle - FTS. Yingqokelela inkcazelo ethe kamva isetyenziselwa injongo yokubala isiseko serhafu. Injongo ukuphunyezwa kwale hlobo of accounting - ukuqinisekisa ukuchaneka intsebenziswano phakathi kwe nkampani kunye negunya engundoqo zemali kunye esomphathi - i-Federal Service Irhafu kunye nezinye ii-arhente.

Ngalunye kwezi zintlu zikhankanyiweyo ukuze zibonise iintlobo ezahlukeneyo kweenkqubo accounting. Abanako ukusebenza kwi-sikhokelo iindlela saa, kodwa enye ngexesha isicelo phantsi imeko injongo efanayo. Ukongeza, ngokwesakhelo kwimimandla lolawulo, lwezimali kunye nerhafu idla egqitywe ezithile imisebenzi in accounting. Umsebenzi kwiindawo ezichaphazelekayo ngokuqhelekileyo asebenza kunye iingcali abafanelekayo elimxinwa.

Accounting - kuba kwezomnotho?

Bakholelwa ukuba loo nto njenge "iincwadi" yaye "ubhaliso nendlu", abanakho ukwalathwa. Oku kunokuba indlela elungileyo kakhulu, bayaphazama. Kuthetha ntoni kusiya?

Into yokuba ingqikelelo ye-Accounting kukho iimeko ezizodwa kakhulu kwezoqoqosho. Leyo lokugqibela - esi sigaba jikelele. Accounting - indlela kwimeko ethile, kunye kwezoqoqosho okanye yokusebenza, umzekelo, lwezibalo. Ngelo xesha iintlobo ezahlukeneyo zoqoqosho kunye accounting zinxulumene kakhulu kwaye zisoloko umda eqhelekileyo kakhulu.

Ngenxa yoko, indlela ukutolika ubudlelwane amagama? Uyakwazi anamathele nkqubo ilandelayo: ugcino - oko kusoloko kukho ingqalelo kwezoqoqosho. Kwaye ngenxa yokuba iimbono ingxelo koqoqosho kwaye kuchongwa ngale ndlela. Ngelo xesha hozuchet esifanayo - akusoloko imali eseleyo, oko kusebenza okanye manani.

Metres accounting

Ekubeni ingqalelo ukuba, ziziphi iintlobo eziphambili accounting, singakwazi ukufunda inkalo izixhobo ezisetyenziswa yi-zimali ngexesha eqhelekileyo yoshishino yokulinganisa. Phakathi iikhrayitheriya ezinjalo kunokuba kunxulumene nohlobo zendalo. Basebenzisa izixhobo zokulinganisa zilandelayo:

- per unit ubunzima (e tonnes, eekhilogram, grams, etc ...);

- inani (iziqwenga, iisuti, njl ...).

Olunye uhlobo criteria - yabasebenzi. Zisetyenziswa xa kuyimfuneko ukubala imali esetyenziswe abasebenzi inkampani ngexesha kwimveliso. iimitha Key apha - iintsuku, iiyure, maxa wambi imizuzu. Ukubaluleka practical criteria yabasebenzi - ukukwazi ukubala imveliso yabasebenzi. Yaye ngenxa yoko, ukwandisa umba olufanelekileyo zenkcitho.

Mhlawumbi, isibaluli, nto leyo ibonakalisa inkalo yokulinganisa kwengxelo - mali. Oku kusetyenziswa xa inkampani uphumeza zibonisa iinkqubo zoqoqosho gabalala yohlalutyo units emali. bemfuno Financial - sisixhobo evumela ulawulo yenkampani ibale ixabiso elipheleleyo lempahla. eziphambili imitha apha - imali eli lizwe, okt phakathi engange Russian kunye nale idenariyo.

umsebenzi accounting

Funda iintlobo ezisisiseko of accounting, kwakunye izxhobo ezingundoqo, sinako siqwalasele ukuba yintoni imisebenzi thina luphawulwa isenzeko phantsi kophando. Iingcali ziye zachongwa luhlu lulandelayo kubo.

Okokuqala, kuba isici ebizwa ulawulo. Kuyinto sisixhobo esweni ubukho kunye neentshukumo iintlobo ngeentlobo izixhobo, izinto abasebenzi, izibonelelo zemali, ukuchaneka kunye ukufaneleka impefumlelwano amashishini nee-arhente zikarhulumente. Iintlobo eziphambili ulawulo ukuba yenziwa ngaphakathi sikhokelo kwalo msebenzi - yayibhekisela, ngoku (current), kwakunye ezilandelayo.

Okwesibini, lo msebenzi lwazi. Oku kuquka ukusebenza yephulo lokusasaza kwangethuba ingcaciso efanelekileyo, ebonisa umsebenzi kwishishini phakathi kwabasebenzi bayo zolawulo kunye salaried (kwakunye neencwadi zezifundo ezimiselweyo cross-kwinkampani intsebenziswano zezifundo). Iimfuno eziphambili iinkcukacha eziqokelelwe yi-mali - ukuthembeka, verifiability, ukungathathi icala, ukufaneleka.

Okwesithathu, iingcali ziye zachongwa umsebenzi olukhuselayo. kubume bayo isekelwe phezu imisebenzi enxulumene imfuneko ukukhusela intsalela asethi propati. Isibaluli isemgangathweni ukwenza lo msebenzi - ubukho kwendlela lweshishini le ukugcina ulawulo uluhlu eneenkcukacha.

Okwesine, i ingxelo umsebenzi amalungiselelo ingxelo phakathi nkampani kunye nabadlali ezahlukeneyo abandakanyeka kwimisebenzi yayo - abatyali, abaxumi, kwaye kwezinye iimeko kunye namagunya olawulo.

Okwesihlanu, i-Accounting linophawu yetheko yohlalutyo. injongo yawo - ukuchonga izithuba, ubuthathaka, izikhewu kulawulo kwenkampani ukuziphatha kwe-nkqubo yezemali kunye nophuhliso elandelayo iindlela ifoun efanelekileyo.

akhawunti

Zeziphi iikhrayitheriya yokuhlelwa kwazo? Zeziphi iintlobo ze-akhawunti? Masiqalise kunye neenqobo yokuhlela. iingcali ziye zachongwa inani.

1. Umxholo kwezoqoqosho

Besive akhawunti ukuya uhlobo oluthile uzimisele isekelwe phezu nkcukacha yintoni kanye kubhaliwe kuthathelwa ingqalelo.

2. Isakhiwo

Yi le ndlela yokulinganisa, iindidi ze-akhawunti zihlukaniswe:

- uluhlu;

- stock;

- accounting zokuhlala;

- nje kuphela;

- esebenzayo.

3. imbudumbudu

Kucingwa enye zokulinganisa ezisisiseko yokuhlela. Ngokusekelwe kwi-akhawunti ye kubume bayo zohlulwa ngokwendidi ezintathu - zokwenziwa, analytical, kwakunye ekuthiwa-sub-accounts. Cinga iimpawu nganye.

akhawunti Synthetic ziquka ngokwaneleyo lushwankathela asethi namatyala sishishinayo kwi usebenzsa zemali. Imizekelo yalo - 50 ( "Imali"), 01 ( "arhente Basic") okanye, umzekelo, 80 ( "eyinkunzi").

akhawunti kohlaziyo zenzelwe ukuba babonise ulwazi ukusuka iinkcukacha zokwenziwa ngakumbi. Babonakalisa engasekho nolahlo ngokubanzi, yaye iinkcukacha kakhulu kwiintlobo ezithile zee-asethi namatyala. Ilinganiswa ngexesha elifanayo babe nje kuphela ngokwezemali, kodwa, umzekelo, nasemigudwini.

Kwelinye icala, sub-akhawunti i uhlobo 'hybrid "yeentlobo ezimbini zokuqala. isicelo zazo zepraktikhali kufanelekile kwezo meko xa kuyimfuneko, umzekelo, iqela akhawunti analytical ngaphakathi zokwenziwa ethile. Ingxelo kwi sub-akhawunti ngokuqhelekileyo luqhutywa usebenzsa zemali, ngamanye amaxesha - bemvelo, abasebenzi - phantse naphakade.

Iingcali nazo zodwa kunye nezinye iintlobo ze akhawunti ngokusekelwe neminye imiqathango. Ngokomzekelo, ezifana yokusebenza, ethe, ezilawulayo, yezemali kunye nokusasazwa.

Emva kokufunda iintlobo accounting, imisebenzi yayo, ngoku siqwalasele inkalo ye-akhawunti. ukusetyenziswa Practical-akhawunti kwiimeko ezininzi wenziwe indlela ebizwa ngokuba "entry double". Oku kubonisa umgaqo apho izivumelwano zibhalwe ngexesha elifanayo kabini - kwi-akhawunti kunye credit debit omnye kwabanye. Ngokusondeleyo ukusebenzisana nabanye yaye ezahlukeneyo iintlobo ze akhawunti nezikali (kule nkalo - a ngakumbi elincinane).

Facts about entry kabini

Makhe sifunde indlela "double-entry" zolwimi ngokunzulu. Kuba yintoni na, enyanisweni, efunekayo xa accounting? Ngokutsho yande zobungcali kwindlela iimeko accounting, ezininzi iintengiselwano zoshishino esibonakala ukubethabethana kunye nemiba efana ngokufanayo. Oko kukuthi, ukuba imali ithathwa kwi akhawunti enye, mhlawumbi ukwamkelwa kwabo ngaxeshanye komnye. Ngenxa yoko, intengiselwano wemali lonke ixesha phantsi kolawulo.

Indlela of "double-entry" kuphunyezwa ngokusebenzisa izixhobo ezimbini eziphambili - imbalelwano kunye nokufakelwa. Yenzeka njani le nto?

Imbalelwano - mzila intsebenziswano phakathi akhawunti amabini, apho intengiselwano zemali ishicilelwe. Ngenxa yoko, iingcingo - oko kukuthi, enyanisweni, ukubandakanyeka practical yalo mzila, ukwenziwa echanekileyo zentengiselwano, ulwazi irekhodi malunga debit kunye ngetyala. Kukho iindidi ezimbini - alula nanzima.

Indlela ukumela "entry double" kuxhomekeke kuhlobo iifom-mali esetyenzisiweyo. Kukho izinto ezininzi. Kukho sisikhumbuzo, okanye ifomu ubumbano --sikhokelo imisebenzi yayo ngaphakathi kubhalwe kabini kwiirejista ezahlukeneyo. Kukho komyalelo, okanye ifomu edityanisiweyo. It bubhalwe isetyenziswa ukwenzela ukuba ukusebenza busisigxina ngexesha elifanayo kutsalwa kwaye kwabalelwa.

rejista

Sathi ukuba akhawunti zihlobene ukuba iirejista accounting. Yintoni zakutshanje? Zeziphi iintlobo nezikali? Siza kuqwalasela le nkalo ngokubanzi.

Yintoni na le rejista of accounting? Ngokutsho definition ethandwayo, ukuba izixhobo ezisetyenziselwa injongo odolwa kunye nokuqokelelwa kolwazi oluqulethwe kumaxwebhu zaseprayimari ukubonisa kwi akhawunti ingxelo. Kusenokuba yimfihlo yorhwebo.

Iingcali ukubiza ezi khrayitheriya zilandelayo ukuhlelwa rejista accounting.

1. Ngenxa loyilo

Isenokuba iincwadi, amakhadi, iitheyibhile, maza.

2. Ngokusekelwe kwi indawo

Kule nkalo, le rejista inokuba ngokulandelelanayo okanye ngendlela. Kukho kwakhona ezidibeneyo kunye nokufumaneka.

3. Ngokusekelwe ngomxholo

Kanye akhawunti zohlobo ezichaphazelekayo iirejista, ngenxa yale njengenqobo yokugweba, yahlulelwe kwii zokwenziwa kunye zezibalo.

4. uvela ukungunda

Iingcali ukuchonga ezine ezibalaseleyo - olunye-kabini, enziwe ngohlobo itafile, ngokunjalo kwenziwa ngefomathi uvalo.

iindleko

Emva kokufunda iintlobo accounting, imisebenzi yayo, iingxelo, iirejista, sinako sichaze oko zeziphi iindlela ayinakutshintshwa iindleko. Ziziphi iindidi iindleko accounting? Zeziphi iikhrayitheriya yokuhlelwa kwazo?

Eneneni, phantsi Iinkcitho zoMbutho ngokusekelwe iinkcazelo eziqhelekileyo, yenzelwe ukunciphisa izibonelelo zemali kunye nezoqoqosho ngenxa yokunciphisa eyinkunzi kwi balance sheet nkampani kunye nezinye iintlobo yemali. Iingcali ukuchonga ntlobo zilandelayo engundoqo inkcitho-mali:

- ezinxulumene-ngeniso;

- Kubonakala imijelo ingeniso-ezingenisa;

- Ukunyanzeliswa.

Ngokuphathelele lokuqala: oku kuquka iindleko kakhulu enxulumene imveliso kunye nokuthengiswa mali. Iqela yesibini kuquka iindleko ezinxulumene kwintlawulo iipremiyamu, imisebenzi yokuzithandela. iindleko ngenkani ziquka irhafu, iintlawulo kwi Pension Fund, Fund Insurance Social, HIF, ukupheliswa kwezivumelwano inshorensi. Ezinye iingcali zithetha iindleko zohlobo wesithathu zezo sizibandakanya neziphumo kwezohlwayo kwezoqoqosho.

Iholo

Ethetha iindleko, singakwazi ngoyaba kwinkalo yengeniso. Zeziphi iindlela eziphambili ngenxa yokuhlelwa kwazo?

Okokuqala, ukuba imali efana. Xa umthetho Russian ke kuthathwa ukuba izibonelelo, ebangela ukwanda izibonelelo zemali kunye nezoqoqosho kwishishini kunye nokukhula zophuculo loshishino. Eyona engundoqo Iintlobo zengeniso kwi ingxelo ngolu hlobo lulandelayo:

- evela kwimisebenzi eqhelekileyo;

- elibhekisela kwinani lamanqaku.

kukho criteria mthetho Russian apho abo okanye ezinye iirisithi ukuya entlanganweni ukulungelelanisa ingeniso added. Phakathi kwabo:

- igalelo abanini (shareholders);

- isixa iirhafu kunye nemirhumo;

- iintlawulo ukuze kuxhamle iqabane;

- inzuzo ze intlawulo, intlawulo kwangaphambili, idiphozithi;

- kufunyenwe intlawulo semali-mboleko ekhutshwe.

Iingeniso neenkcitho benkampani abhaliswe ngendlela efanelekileyo ngee-akhawunti yalo mbutho.

imiqulu

Esithi ezininzi ngoko ke iintlobo-mali esekelwe iintlobo ze-akhawunti, lucalulo ingeniso kunye nenkcitho, yaye kwangaxeshanye siqwalasele umba kulawulo loxwebhu. Yintoni na isakhiwo wayo? Zeziphi ezi ezahlukeneyo iindidi zamaxwebhu e accounting? Ezi khrayitheriya zilandelayo amkelwa kulo mkhuba Russian.

1. Ukwakhiwa amaxwebhu

Ngesi yokuhlola ekhoyo umthombo ukwahlukana engenayo, ephumayo, kunye naphakathi. Okokuqala - oku amaxwebhu ethunyelwa kwinkampani zezinye iinkampani. Okwesibini - uxwebhu, mvisiswano leyo, kwelinye icala, luphawulwa icala. imithombo uhlobo Domestic akafumaneki ngaphandle kwinkampani.

2. Ukubekwa

Ngokusekelwe kule njengenqobo yokugweba, amaxwebhu ukuze ezilawulayo, elawulayo zenza imithombo iinjongo accounting.

Okokuqala - oku ke imithombo ezibonisa indlela, imiyalelo ezahlukeneyo yaye abaphathi nemiyalelo, enxulumene nokuphunyezwa lwemisebenzi mcimbi uyimfuneko. Kusetyenziswa la maxwebhu ziyilelwe ukuba zifake ubungqina imicimbi. Imizekelo yalo - izenzo ukwamkeleka, iintlobo ezahlukeneyo ze-odolo. Kukho kwakhona uhlobo odityanisiweyo yephepha. Kusenokwenzeka ukuba iimpawu zombini amaxwebhu zolawulo kunye yesigqeba. Kuxhomekeka injongo iintlobo ngeentlobo zemithombo babe iimpawu ezivumela ukuba ujonge luhlu Accounting.

3. Le esasidla Ukuqulunqwa

Ngokwale iingongoma, amaxwebhu omnye-off, kwakunye lonyuselo. Okokuqala, njengokuba umthetho, yenza ngaphandle itransekshini ishishini ethile yaye azibe longeziweyo. Ngeli lixa kuthiwa ngokulandelelana beqokelela ulwazi ngokunxulumene nexesha elithile. Baya kuthi inokuchazwa izalathisi ezibonisa inkqubela izivumelwano efanayo okanye efanayo.

4. ekubhaleni Time

Le bemfuno ngokucalula nokwahlula amaxwebhu uhlobo zaseprayimari ezidityanisiweyo. Imicimbi irekhodi ishishini yokuqala nangaliphi na ixesha. Amaxwebhu Isishwankathelo zenzelwe ukuba ukudibanisa intsebenzo, amaqela kuzo ngokusekelwe lawo kweengongoma eziqulathiweyo imithombo zaseprayimari.

Uninzi maxwebhu, aba bakhoyo apha ngasemva eseleyo nga zihlelwe ngexesha elifanayo lokuba Kwingongoma nganye ezichongiweyo.