Umntu onetyala - kukuba ... Yintoni abanamatyala umahluko ukusuka abatyalwayo

Ngokuhambelana nomthetho, ukuba unetyala na - onetyala, olunokuba njengommi (umntu), kunye umbutho (iqumrhu elisemthethweni), kwakunye nomba uqoqosho, semva kotoryi.

Akhawunti ezifunyenweyo kunye namatyala amele ukuhlawulwa. imiqondo

Okwangoku, nxaxheba ityala lobudlelwane kwezoqoqosho ziye zaba yinxalenye enkulu yonke inkqubo ingeniso kwezoqoqosho kunye noqoqosho. Iimbopheleleko yale hlobo kule mihla kuthathwa njengento ebalulekileyo, kwaye kufuneka izibalo zemali.

Ityala inokuba otyalwayo kunye unetyala. Ezi ntlobo eziphambili ematyaleni. Abathathi kokufunyenweyo kunye ukuhlawulwa benza oko, abanamatyala kunye amatyala. Ingcamango olu hlobo amatyala kufuneka kwenziwa banzi.

Akhawunti ezifunyanwayo yi udibaniso kuqulethe isikweliti umbutho ngenxa yentsebenziswano yayo kunye neminye imibutho okanye abantu kwinkalo yezoqoqosho. Ubukho la matyala kuthetha ukuba impahla kwishishini, ekufuneka zisetyenziswe ngokwayo kunye iqela ukuba.

Iintlawulo wabhekisela kwemali ebiziwe sokuboleka egameni lomnye umntu, lowo kufuneka uhlawule ityala. ivela xa ixesha ekuvunyelwene kwintlawulo yokusebenza imbopheleleko intlawulo iimpahla ezithengiweyo, iinkonzo ezifunyenweyo liphelelwe Eli tyala, kwaye kuhlawulwe azenzileyo. Ngokungafaniyo ezifumanekayo ngayo kukuba unetyala ngamnye isebenzisa mali ezingezozethu kuye enyanisweni, oko kukuthi ndlela, leyo kuye izixa ityala.

Iimfano neeyantlukwano

Iimali kunye iintlawulo eziqhelekileyo ezahlukeneyo enye kwenye. Common into yokuba isiseko bobabini ityala umsantsa phakathi kwexesha phakathi kubulawa kunye nentlawulo. Loo nkqubo ukusilela isebenze njenge ndlela intlawulo yemali eziinkozo.

Namatyala Umahluko iinkalo ukusebenza kwawo njenge uhlobo izibophelelo eziquka tyala.

Ngokungafaniyo onetyala ukususela otyalwayo

Ukuze siqonde iimpawu ezikhethekileyo, kubalulekile ukuqonda ukuba unetyala - umntu unomsebenzi komnye umntu. Ngamanye amazwi, le otyalwa onetyala.

Abanamatyala imali kwahluka enye kwenye, ukuba yokugqibela banelungelo lokufuna imbuyekezo ityala kuqala. Abo wathabatha mboleko, kukho mnye kuphela imbopheleleko - ukubuyisela imali.

Lithetha ukuthini ubudlelwane zezivumelwano

Abanamatyala imali zidla oothixo ngalinye enye. Isivumelwano kulo mzekelo, kufuneka babuyekezwe. Kule maxwebhu enye ngamahlakani ukuthengisa iimpahla okanye enze naluphi na uxanduva, ukunikezela inkonzo, ukuba benze umsebenzi, njalo njalo. N. otyalayo yesibini imveliso okanye inkonzo ukuhlawula kwisithuba ekuvunyelwene elibekiweyo. Kamsinya nje kukho ukulibaziseka xa intlawulo, ibambezele umntu uba unetyala. Ngoko ke, umntu onetyala - unokontraka oye ibambezele intlawulo yesivumelwano.

Bhala-off kokufunyenweyo

Kufuneka kukhunjulwe ukuba uninzi lwemali ityala ukuba ziyaphunyezwa ngokukhawuleza. Ngoko ke, iintlawulo ezigqithisileyo kwabasemagunyeni irhafu, kwakunye namagunya zemali zinokubhalwa angabikho lomncono kuphela emva recalculation le mali iza kwenziwa ngenxa iintlawulo ekufuneka zenziwe kwixesha elizayo. abasebenzi Debt ngokubanzi seyibuyisiwe iinxalenye ixesha elide, ngenxa ukurhoxisa imali ekufuneka ihlawulwe kubo. Kusenokubakho abantu abaye bayishiya intlangano yaye akafuni uhlawule ityala ngokuzithandela, kulo mzekelo, emva kwethuba umda phezu, isixa amatyala acinyiweyo abe ilahleko. Nje kwixesha ngokwaneleyo elide bakholisa kubuyekezwa mali ayizukurhafiswa amabango.

Debit le akhawunti, kwakunye nawuphi na ityala,-mali, ngexesha xa iziphelo elandelayo ixesha irhafu. Ngokuqhelekileyo, iintsuku ezithile ukubhala off namatyala kule hlobo ziye iye ayasekwa. Ngoko ke, kanye laphela ixesha lilinganiselwa lwetyala ethile, kufuneka zacinywa.

Imisebenzi akhawunti yobalo kunye abanamatyala

Enye into ebalulekileyo abanamatyala. Eyona ndawo ibalulekileyo iirekhodi ingxelo ukuya accounting for liabilities. Ngokutsho kwiziseko yomthetho imbopheleleko isoloko inxulumene ukuya ekunene umboleki-mali uze awanyanzele onetyala kusisinyanzelo ukwenza intshukumo ahambelanayo. Yokwenza izibophelelo lulwalamano esemthethweni umbono othile, abantu abathile enxulumene data ulwalamano komthetho izibophelelo efanayo kolu lwalamano.

Ukuba ngumntu omnye - onetyala - ukwenza ngokuzithandela izenzo ukuzalisekisa izibophelelo, umntu wesibini - umbolekisi - kuyo nayiphi na imeko kunyanzelekile ukuba ukuthatha eli yokusebenza. Ukuba umntu onetyala akaphumeleli ukuthobela isibophelelo ngokuzithandela, umboleki angenza isicelo enkundleni unyanzeliso. Inkundla ingayalela ukuba unetyala ukuzalisekisa imfanelo ukunyanzelisa yonke impahla yayo. Enye into kukuba unetyala - lo onetyala, ngoko ke luxanduva iya kwenziwa compulsorily yinkundla, kwaye kufuneka umboleki, kwaye unelungelo lokuba aye enkundleni ekwenzeni kwabo izibophelelo yi onetyala.

Ukunyanzeleka usoloko yokwenza amaqela amabini - otyalwayo kunye unetyala. Kuyenzeka ukuba bachonge imingeni ephambili ukuba bajongene wolungiso umsebenzi ne banamatyala. Phakathi kwabo:

• cash flow accounting, ngokunjalo nemisebenzi yabo intshukumo, ekufuneka ibe ngokupheleleyo, ecacileyo ngqo;
• ukuthotyelwa kunye nokulawulwa kwemali kunye nokuhlawulwa kunye nokuziphatha zokuhlala;
• ukumisela nokwakheka efunyenweyo isakhiwo sayo (oku kuquka ukumiselwa ixesha, uhlobo ematyaleni, etc ...);
• ekusekeni nokwakheka ezifunyanwayo obalaseleyo.

Akhawunti ezibonisa le akhawunti ezifunyenweyo

Ukukhokela accounting, umqeshwa kufuneka zibonise ezifunyanwayo. Kufuneka ithathele ingqalelo yonke abanamatyala. Akhawunti ye oluthathela ingqalelo amatyala hlobo, nto uqulunqe ngokwemigaqo yohlengahlengiso akhawunti.

Zonke ubalo kufuneka ziboniswe kule akhawunti ilandelayo, mvisiswano leyo, kwelinye icala, ngaphandle amagumbi, anamagama ezikhethekileyo. Le akhawunti № 60, 62, 68, 69, 70, 71, 73, 75, 76.

Le Ezinye abanamatyala

Phakathi bonke abanini amatyala elabelwe ezinye banamatyala - oko ke ebantwini, iinkcukacha ekufuneka ziboniswe kwi-akhawunti kwi "Ezinye ..." kwi ngokukodwa ukulungiselela le nqaku. Izisa ndawonye ezahlukeneyo mali zifakiwe kweli qela linye. Oku kuquka irhafu abasebenzi ukuhlawulwa ukufunyanwa ukuba wanikela nayiphi na imali, ezifana mboleko. Mboleko uya kukhutshwa noba asethi lweshishini okanye umbutho, nangeendleko kweebhanki. Kweli nqaku inye ibeka iimali ezifunekayo imbuyekezo yomonakalo. Kwakhona ngelo nqaku usebenza ityala labantu ingxelo, ukunqongophala imilinganiselo yempahla yorhwebo, ityala kubanikezeli. Kukho inani iimali ezithe kwakhona ekubhekiselwe kwelo nqaku.

Izibalo kunye nabanye abatyalayo

On akhawunti imali elungiselelwe ingxelo yobalo kunye kwamatyala ezahlukahlukeneyo, ngaphandle iintlawulo ezo akhawunti ezahlukeneyo ziyafumaneka, zithathelwa zokuhlala akhawunti kunye nabanye abatyalayo.

Okwangoku, itshathi ye-akhawunti sakhiwa inani elikhulu akhawunti ukuze athathe ingqalelo ukusebenza, ngaphambili ngokwenkqubo -akhawunti 76, nto leyo ibiya zokuhlala kunye abanamatyala ezahlukeneyo. Kwi akhawunti efanayo ingqalelo kunye neentlawulo ukuba amatyala.

Okwangoku ezinikezelwa yi-377, nto leyo evumela ukuba izibalo kunye nabanye abatyalayo. Zokuhlala kunye nabanye abatyalayo ngoku kuqhutywa kwi-akhawunti 685. Akhawunti 377 inikwe ukuze athathe ingqalelo akhawunti ezifunyenweyo ikakhulu ukususela abasebenzi, kwizifundo obunini joint, ukuba abathanga zichazwe njengoko iqumrhu elisemthethweni eyahlukileyo. Njengoko sele kukhankanyiwe ngasentla, iintlawulo kubasebenzi zenziwa kwiimeko apho niboleke, okanye nezinye iimbopheleleko kumqeshi.

Kwakhona kwi oyilwayo ziboniswe 377 zokuhlala kunye namaziko zebhanki ezahlukahlukeneyo, imirhumo ethile ikhomishini ukuba iinkonzo zebhanki yombutho kunye nezinye iintlobo zeenkonzo ezibonelelwa ngamaziko zebhanki ukuba akukho ezinxulumene ngqo kwimisebenzi yeziko zebhanki.