Yintoni na ulawulo of accounting

Owona msebenzi ubalulekileyo kakhulu welizwe lethu e langoku zingenza kuqwalaselwa ummiselo olumisiweyo of accounting. Accounting ngowona mthombo wolwazi kubasebenzisi bangaphandle, kubandakanywa irhafu kunye namanye amaqumrhu karhulumente. Ngoko ke, oko kungummiselo olumisiweyo of accounting ibaluleke kakhulu kwindawo yanamhlanje ukuze enze izigqibo ezifanelekileyo. konke kuxhomekeke kwindlela ngokukhawuleza urhulumente liphendule utshintsho kwimeko yezoqoqosho, nokuphuhlisa iindlela ezintsha kunye neendlela oyinxalenye isiseko kolu luvo.

imithetho jikelele kunye nemimiselo ekufuneka isetyenziswe ngawo onke imibutho abathatha inxaxheba kwimisebenzi yezoqoqosho, ukuba normative zomthetho ummiselo of accounting. Akhoyo iingxaki, izikhewu nokungangqinelani ekumiseleni of accounting kakhulu nzima imisebenzi nolusisigxina lwabo bonke abaqeshwa beSebe accounting kwiinkampani ezahlukeneyo kunye nemibutho, ekhokelela ekuveleni ukungaqondi kunye neembambano kunye nabaphicothi namagunya olawulo. Nangona kunjalo, ngaphandle kokukhetha, izibakala imisebenzi yezoqoqosho kule nkampani okanye ishishini, nkqu Kwimeko yokuba ulawulo unayo nayiphi na ingxaki, kufuneka ziboniswe kumaxwebhu kwengxelo.

ulawulo olumisiweyo of accounting eRashiya bubonakaliswe ukwehla kulandelayo:

1. level ummiselo ngumthetho.

2. amazinga Regulatory.

3. Inqanaba methodological.

4. nesebe.

Njengoko sele kuchaziwe, ngoku sele kwasekwa inkqubo level-ezine ummiselo mali kwilizwe lethu.

Igama kwinqanaba lolawulo wokuqala uthetha ukuba ngokwayo; kweli nqanaba iquka iinxalenye ezahlukeneyo mthetho, kubandakanywa i-siseko, imithetho yase kunye neekhowudi, nemimiselo, namasiko, kunye neminye imimiselo ezininzi ziyabophelela yonke indawo kweli lizwe. Indima ebaluleke kakhulu, Kakade ke, kudlala umthetho "Kwi-Accounting", nto leyo uhlobo isiseko le mali kwimibutho. Nguwo lo umthetho №129-FZ, owamkelwe ngowama-1996. Ngelo xesha ngo-2013, yona iqale ukwenza ukuphucula umthetho accounting - №402-FZ.

Inqanaba elilandelayo limelwe Regulations on accounting. Kweli nqanaba evunyiweyo kwaye 24 sikhundla. Ezinye zazo zaqukunjelwa zitshintshiwe ngokuhamba kwexesha kunye notshintsho kwi imeko yezoqoqosho.

Intsingiselo PBU kukuba ityhila iinkalo ze-akhawunti, ngokunjalo ukwahluka kwalo izinto zokubala ngamnye. Nangona kunjalo, i PBU angangqalanga ngokwendalo, ngaphandle kokubeka iindlela ezithile. Kungenxa yoko le nto ulawulo ingxelo lolawulo ziquka umaleko wesithathu, ebizwa lwemethodoloji. Lo mgangatho amelwe izikhokelo ezahlukeneyo enze nayiphi na imicimbi zoshishino, umzekelo, ukuze inventri.

Ukongeza, kukho indima ebalulekileyo kule level uxwebhu okhethekileyo - ngecebo akhawunti. Umgaqo ukusetyenziswa kwenkqubo kabini kucacisiwe kuxwebhu ezimbini - imiyalelo ukusetyenziswa kwayo. Lo mlinganiselo ubandakanya kunye namaxwebhu ezifana imiyalelo kuzaliswa iifom ingxelo, imiyalelo ezahlukeneyo kumetwa amatyala zemali kunye inventri kwepropati, iingcebiso iindleko accounting, ezifakwe iindleko ukwabiwa, iziphumo zemali okutya lwamashishini njalo njalo.

Kufuneka kuqatshelwe ukuba ulawulo olumisiweyo ingxelo rhoqo kubandakanya ukwahluka ka ku vangama ka imisebenzi eyahlukeneyo. Ngoko ke, ngokususela maxwebhu akhankanywe ngentla amanqanaba, umbutho ukwenza umgaqo-nkqubo yobalo-yayo esebenzayo kumgangatho wesine yommiselo. Inqanaba lesine wesi kwamaxwebhu lombutho kunye nolawulo, owenza nkqubo yobalo lombutho wakho. La maxwebhu ziqulunqwe neenkampani zabacebisi babucala uthunywe ngumbutho okanye ngumbutho ngokwayo. Amaxwebhu eli nqanaba ziquka odolo, imiyalelo umsebenzi, imiyalelo, isikhokelo mali imicimbi ethile okanye izinto.

Phakathi-sikhokelo ye -nkqubo yobalo-, inkampani unelungelo lokukhetha kwiindlela ezifundiswa zokugcina ingxelo khetho kakhulu efanelekileyo ngokwabo, ukuphuhlisa ngokusekelwe isicwangciso esibanzi akhawunti zabo, owafuna ingqalelo nkcukacha lweshishini. Unako kwakhona ukuphuhlisa ezabo amaxwebhu zaseprayimari, apho ukwanelisa iimfuno ezithile.

Ngoko ke, lo ummiselo of accounting kwilizwe lethu embindini kwaye inika Umahluko kwi indlela ku vangama ka lokurekhoda kwiintengiselwano.