Umzekelo indlela ukugcwalisa kwiphepha lomncono. sheet balance bahlutha: umzekelo

balance sheet inxulumene amaxwebhu iqhosha accounting kwamashishini mihla. Ziziphi iimpawu nokubunjwa kwayo? Yintoni na imithombo yemithetho elawula inkqubo yamalungiselelo wayo?

Yintoni kwiphepha lomncono?

Phambi ukuhlola umbuzo - njani ukugcwalisa kwiphepha lomncono, sicinga ukuba uxwebhu.

Lo mthombo yenzelwe ukubonisa imeko -asethi namatyala benkampani njengoko ixesha elithile. Lomncono iqulethe iinkcukacha ngokwemiqathango emali, nto leyo evumela oko ukuvavanya imeko yemali yenkampani. Uxwebhu engqinelana nayo ezifuneka kakhulu ulawulo lwamashishini kunye nabanini yayo injongo yovavanyo injongo imeko yoshishino. balance sheet kunokubangela umdla ukutyala imali, amaqabane kunye amatyala. Uxwebhu ekuthethwa yenza kube lula ukucwangcisa-asethi namatyala inkampani, lisebenza umthombo weengcombolo ukwenzela uhlalutyo iinkqubo loqoqosho entlanganweni.

Ngoku sifunde indlela yokugcwalisa ifomu ye kwiphepha lomncono. Ukusombulula le ngxaki kubalulekile ukuqwalasela ubume bayo.

Ubume kwiphepha lomncono

Ingxelo uxwebhu ekuthethwa iquka izinto ezimbini eziphambili - yexabiso njengetyala. Eyokuqala ibonisa ukuba ngawaphi amancedo inkampani anazo. Eyesibini inyathela imithombo ye- asethi nkampani. Owona mfuneko lomncono - ukulingana phakathi nezalathisi-asethi namatyala. Oku kungenxa yokusetyenziswa indlela yokungena kabini, nto leyo esetyenziswa accounting.

asethi balance sheet zihlelwa non-current and ngoku. iinkcukacha ezifanelekileyo zenza izinto ngamnye kuxwebhu. Ngenxa yoko, i-liabilities phaya kwiphepha lomncono ziboniswe amacandelo kuzo abhalwe:

- eyinkunzi kunye oovimba zeNkampani;

- lwexesha elide kunye namatyala zexesha elifutshane.

Icandelo ngalinye-asethi namatyala ziboniswe kwi item elahlukileyo kwiphepha lomncono.

iimfuneko zesiseko ezishiyekileyo

Yintoni kufuneka sinikele ingqalelo lokusekwa isixhobo efanelekileyo, enikwe isakhiwo sayo? Accounting balance sheet, nizele kuko konke imithetho, kufuneka ufezekise ezi khrayitheriya zilandelayo:

- akunakwenzeka ukwenza ngaphandle ukucwangcisa-off phakathi Amanqaku ezahlukeneyo zee-asethi namatyala, ingeniso kunye nelahleko, ngaphandle kwabo iimeko apho iindlela ezinjalo ngenxa iimfuneko zomthetho-mali;

- ulwazi ebhalwe lomncono ekuqaleni konyaka, kufuneka zihambelane kumanani ezibhalwe ekupheleni konyaka ophelileyo;

- izinto balance sheet kufuneka zibhalwe kwi-inventri yezindlu, olubalelwa amatyala, izibalo zemali.

Ngoku makhe siqwalasele ukuba yintoni isiseko salo naliphina fom kufuneka kuzotywa kwiphepha lomncono.

Imilo ye kwiphepha lomncono

Uxwebhu Ifom ekuthethwa, evunywe ngokomthetho - IMbasa Russian Ministry of Finance № 66n evunyiweyo 02.07.2010 ngonyaka. Kwezinye iimeko, imibutho ukuphuhlisa indlela yabo eseleyo, kodwa ngokwesiseko lowo wabeka ngokusesikweni yasasazwa. Ukongeza, inkampani kufuneka athobele iimfuno ingxelo esekelwe kwakhiwe. Ukuba inkampani iphuhlisa ifomu yaso, eyenziwe ngokusekelwe lomncono, ifom ezaliswe njengoxwebhu kufuneka siqulathe ikhowudi umgca enye licandelo umgca namanqaku zidweliswe kwifomu esemthethweni samkelwa ngumthetho.

Ukuba sithethe malunga bokuqonda eluncedo bazalise intsalela, kuyenzeka ukuba kuluhlu lwe nkcukacha mandatory ukuba kufuneka babekho kule xwebhu.

balance eba

umthombo kujongwa kufuneka iquke:

- umhla sheet balance;

- igama lombutho ngokungqinelana ngokommiselo;

- inkampani Inn;

- inkampani NACE;

- ulwazi kwifomu ngokwasemthethweni inkampani;

- units - ngamawaka okanye izigidi engange;

- idilesi inkampani;

- umhla wokuvunywa uxwebhu;

- kumhla ngokuthumela xwebhu.

Ngoku makhe siqwalasele indlela eseleyo kufuneka igcwaliswe ngenkcukacha engaphezulu.

Inkqubo yokuzaliswa Ibhalansi: asethi non-current

Cinga nje ngomzekelo ka njani ukuba bazalise balance sheet ngenxa lwesakhiwo kwayo. Masiqalise kunye asethi. icandelo layo lokuqala ibonisa ulwazi asethi non-zangoku yequmrhu. It bhalisa ezi zikhombisi zilandelayo:

- asethi ezingaphathekiyo (ukwenzela ukubala ixabiso zesi salathisi, kuyimfuneko ukubala umahluko phakathi kwe-akhawunti debit 04 ngokwesicwangciso-akhawunti kunye akhawunti ngetyala 05);

- iziphumo zophando kunye nophuhliso (ixabiso kuthathwa kwi-akhawunti debit 04);

- asethi ezingaphathekiyo ezithathwa nje zafike (debit 08 subaccount yeendleko ezingaphathekiyo zophendlo, zinokuzaliswa kuphela mveliso, ezisetyenziswa xa kusenziwa izibonelelo zendalo);

- aseti eziphathekayo ezinxulumene search (debit 08 sub-akhawunti ye-akhawunti kwezinto ixabisa uphendlo efana izaliswe iinkampani ukuba basebenzise izibonelelo ezahlukeneyo zendalo);

- iindlela ezisisiseko lweshishini (umahluko phakathi kwesixa-mali debit phakathi 01 no 02 Iikhredithi kwaye debhithi ingxelo 08 subaccount ye-asethi ezisisigxina, na ngoku ukusebenza);

- Utyalo-asethi eziphathekayo (umahluko phakathi debit kunye amatyala 03 02 subaccount lokuhla impahla yenkampani, elibhekisela utyalo echaphazelekayo);

- utyalo-mali (isixa Debit 58 no-55 kwi-subaccount, nama-akhawunti imali, kwakunye debit 73 subaccount, oluthathela ingqalelo iintlawulo akhawunti mboleko, kuthatyathwe ngetyala 59 subaccount, nto leyo eyabangela ukuba amalungiselelo izibophelelo elide);

- iiasethi irhafu ezithathwa nje wabalibazisa (debit 09);

- Ezinye ii-asethi non-yangoku, bahambelana nalaa mabinzana iimali ezingaqukwanga kweminye imiqolo phakathi kwicandelo;

- lilonke score - kuba bonke umgca odlulileyo.

Kwicandelo elilandelayo, esisigxina asethi zangoku.

asethi zangoku

Cinga nje ngomzekelo ka njani ukuba bazalise lomncono kuthathelwa ingqalelo iimfuno ezibekelwe yona. Icandelo ezifanelekileyo ubonisa imida zilandelayo:

- isitokhwe (umahluko phakathi debit 41, imali-mboleko 42 debit 15, 16, kuncitshiswa yi-mali phakathi Iikhredithi 14 ufakwa 97 kutsalwa kwi-akhawunti ezifana 10, 11, 20, 21, 23, 29, 43, 44 no 45);

- VAT phezu kweemfundiso eziye ezifunyenwe yi (debit 19);

- Iimpawu ze-akhawunti ukufunyanwa (umahluko phakathi isixa debit 62, 60, 68, 69, 70, 71, 73 - akukho mboleko inzala, 75, no 76 kunye Iikhredithi 63);

- mali zemali (umahluko phakathi kwesixa-mali debit 58, 55, 73 - on the sub-akhawunti, apho esisigxina iintlawulo phantsi mboleko, kunye mboleko ukuya kuma-59);

- cash and cash equivalents (isixa-debit 50, 51, 52, 55, 57, 55 kuthatyathwe subaccount debit, nama-akhawunti imali);

- Ezinye ii-asethi zangoku ezihambelana isixa-asethi zangoku ezingakhange kubonisiwe imigca ezidlulileyo,

- inani lilonke kuluhlu.

I-asethi kwakhona uyondelelwano elivumelana umdibaniso omabini amacandelo ngasentla. Okulandelayo, cinga nje ngomzekelo ka njani ukuba bazalise njengenxalenye liabilities kwiphepha lomncono.

Makulandelwe le nkqubo ilandelayo xa kuzaliswa intsalela: eyinkunzi kunye noovimba

Icandelo lokuqala inxalenye efanelekileyo eseleyo lowatyhila ulwazi elikomkhulu kunye oovimba nkampani. Kukho idatha:

- phezu kweengqukuva eligunyazisiweyo lweshishini (80 Credit);

- kwizabelo zakhe, zithengwa kwi-zabelo (debit 81);

- kokuhlaziywa ezo asethi ukuba zihlelwe non-current (Credit 83 - subaccount, ezo iyalungiswa luvavanyo olongezelelweyo isixa mali izinto ezingahambiyo, kunye asethi ezingaphathekiyo);

- ukwandiswa eyinkunzi - ngaphandle njengexatyiswe (Credit 83 - ngaphandle mali azinakanwa kumqolo wangaphambili) of capital reserve lweshishini (82 Credit);

- on yenkampani igcinwe kwemivuzo okanye wabutyhila ilahleko - kuxhomekeke kwiziphumo yemisebenzi yoqoqosho (84 Credit);

- lilonke kolu luhlu.

amatyala fixed

Okulandelayo ku ezingamatyala zibonakaliswa izalathi si zokunikwa amatyala ixesha elide. Siza kufunda indlela uzalise lomncono kuthathelwa ingqalelo izinto awohluke yeli candelo. It wathimba ingqalelo:

- on the umbutho zokuboleka (Credit 67 - ukuba zithathelwa ingqalelo inzala kwimali elifutshane - ohlala konyaka ngaphantsi kwe-1 mboleko);

- amatyala Irhafu ukuba zihlelwa njengoko senziwa (77 Credit);

- phezu liabilities eliqikelelwayo lweshishini (96 ngetyala - xa kuthathelwa ingqalelo ixesha elide, igama elo unyaka ngaphezulu kwe-1 ukuzibophelela);

- kwelinye iimfanelo inkampani, okuhambelana ubude amatyala yenkampani etyalwa abatyalwayo ukuba aziboniswanga kwezinye imigca;

- lilonke kolu luhlu.

amatyala ngoku

Icandelo elilandelayo njengetyala ibonisa ulwazi iimbopheleleko elifutshane lweshishini. yenziwa njani ulwazi malunga nabo kwiphepha lomncono? uxwebhu isampuli olugcwalisiweyo kufuneka iqulunqwe kuthathelwa ingqalelo into yokuba icandelo efanelekileyo idatha:

- on ityala lenkampani (sum of u mboleko 66 no 67 - Inzala in ixesha elide, elide unyaka ngaphezulu kwe-1 mboleko);

- abatyalwayo ematyaleni (imali ngetyala 60, 62, 68, 69, 70, 71, 73, 75 - phezu mboleko elifutshane, 76);

- kwingeniso ngamaxesha elizayo (imali-mboleko 98 no 86);

- on the liabilities eliqikelelwayo (Credit 96 - xa kuthathelwa ingqalelo ixesha elide, ukuzibophelela unyaka ngaphezulu kwe-1 kuhlala);

- namanye amatyala, leyo bahambelana kwimali-mboleko ezimfutshane ezingaqukwanga kwi kwelinye icandelo umgca;

- lilonke zamatyala zexesha elifutshane.

Uvavanyo lwezalathisi esikalini: i bokuqonda

Xa amanani babesenzelwa onke amacandelo amatyala, wazimisela intsalela lulonke. Ingabonakala balance sheet Company (igcwaliswe)? Ltd. - njengenye ntlobo zixhaphakileyo ngokusemthethweni ishishini, kusenokuba iziphumo yemisebenzi yoqoqosho, kubonakala manani ilandelayo.

Ngokusekelwe imithetho kufuneka ihlolwe Iimpawu kulo mba?

Eyona caveat ibalulekileyo apha kukuba kwinkampani nganye baya kuqhutyelwa enkulu ezithile. Konke kuxhomekeke umsebenzi ethile, turnover yenkampani, umthwalo ngetyala kwi ishishini.

Bazaliswa Ibhalansi Ibhalansi LLC, ngelo xesha linye, ibe kuthelekiswa kuxwebhu efanayo kwelinye iziko loshishino ukuze kuchongwe imodeli ishishini ngakumbi kakuhle. Kwezinye iimeko, iinkampani Russian unelungelo lokubumba lomncono ngohlobo lula. Cinga iimpawu zayo zolwimi ngokunabileyo.

ukulingana lula: i bokuqonda

sheet balance lula liya kuba nelungelo ukuba amashishini amancinci. Eli phepha luphawulwa inzima kancinci bokuzalisa xa kuthelekiswa imilo nemali eqhelekileyo. Oku kungenxa uluhlu ezincinane ezizakubonisa kubonakalisa. Ukuba sithetha ukuba ukwenza njani balance sheet lula - ifom yayo ezaliswe kufuneka sibhalwe up ngokusekelwe lowo samkelwa elikwisiHlomelo № 5 ukuya kwi uMyalelo № 66n.

Kusenokwenzeka ukuba kuqatshelwe ukuba parameters ezisisiseko, ezisisigxina xwebhu, ziyafana okuluphawu imilo basic eseleyo. Cinga nje ngomzekelo ka njani ukuba bazalise lomncono ezisekelwe kwimboniselo lula iimpawu nesakhiwo sayo.

Ubume lomncono lula: impahla

Njengoko ifomu ye uxwebhu kwi umthombo ahambelanayo, kukho iibhloko ezimbini eziphambili - active and passive. sheet Simplified balance Company, mayizaliswe imithetho esekwe, ngokwemigaqo ye asset uya siqulathe ulwazi:

- malunga aseti eziphathekayo, ezingenakuchukunyiswa kwaye ngoku ukuba non-current;

- uluhlu;

- Imali kunye nezinto ezilingana nemali;

- zemali kunye nezinye ii-asethi zangoku.

Ngokufanayo, uxwebhu oluhambelanayo kondliwa balance block.

Ubume lomncono lula: amatyala

Ukuba sicinga ebonisa iinkcukacha malunga namatyala kwiphepha lomncono accounting eyenziwe lula, bayizalisa umzekelo wakhe kuthetha ngumfanekiso:

- Data phezu eyinkunzi kunye koovimba;

- mboleko lwexesha elide kunye elifutshane;

- amatyala a abatyalayo;

- ezinye namatyala zihlelwa elifutshane.

Njengoko kwicandelo odlulileyo, intsalela yimali yonke imigca. Oku ingajongeka balance sheet lula igqityiwe? UMZEKELO ezahlukeneyo uxwebhu - kulo mfanekiso ungezantsi.

Njengoko kunjalo kunye ifomu esikalini, a ukuguqulwa lula kuvumela ukuba sihlaziye ukusebenza womzekelo ishishini ngokuthelekisa yokusebenza kwayo kwabo phantsi ingqalelo ngohlobo kwezinye iifem ingxelo ingxenye efanayo. Ngokwemiqathango Inkcazelo eseleyo lula ukuba kanye njengokuba exabisekileyo umthombo lowo linikwa kwi ezahlukeneyo eqhelekileyo.