Bixinta for hantida ma guurtada ah. entries asaasiga ee xisaabaadka on habka aasaasiga ah

hantida Non-hadda ee shirkadda kaalin muhiim ah in wareegga wax soo saarka, waxay la xidhiidha geedi socodka ee logistics, ganacsiga, adeegyada iyo haysta noocyo badan oo shaqada. Noocan ah hantida awood urur si ay u helaan dakhli, laakiin waxaa lagama maarmaan ah in ay si taxadar leh u falanqeeyaan kooban, qaab-dhismeedka, qiimaha shay kasta. socodka Constant waa la fuliyay oo ku saleysan xogta xisaabaadka, oo waa inuu ahaado mid run iyo sax. taararka ugu weyn ee habka aasaasiga ah waa caadi, laakiin habka dhici kara xaalado aan caadi ahayn.

hantida go'an

hantida ururka ay leeyihiin wareegga kala duwan isbeddelkaas, e ie.. geeddi-socodka wareejinta miraheeda in qiimaha alaabta la macmalay. Non-hadda hantida go'an yihiin qaybaha illiquid, waxay waxaa lagu gartaa tilmaamayaasha soo socda:

1. The qiimaha bilowga sare.
2. Ka qaybqaadashada wareegyada wax soo saarka badan iyadoo la sii foomka bilowga ah jirka.
3. kala iibsiga hay'daha qiimaha kharashka wax soo saarka la isticmaalayo lacagaha deyn bixin.

entry Accounting hantida ma guurtada ah waa in si sax ah loo habayn lagu xisaabiyo nooca hantida, nolol, ujeeddada isticmaalka. Warsan codsaday xisaab firfircoon 08, 01 iyo 02 waayo eedeeyay qiima dadban. hantida ma guurtada ah kala qaybsan yihiin kooxaha soo socda: dhismayaasha, baabuurta, kombiyuutarada, qalabka, xoolaha, gaadiidka, caga (dilka), qalabka dhismaha. qayb taararka Xisaabiyaha ee hantida ma guurtada ah waa in ay ku jiraan qiimaha a total. Xaaladdan oo kale, hanti uu leeyahay dhowr qiyamka: asalka ah, iyo recoverable ee haraaga ah. All hawlgalka (mooshin) hantida ganacsi oo ku weheliyay oo u dhiganta entry in diiwaanka xisaabinta, ie. E. dhiganta ururisey u dhigma. The hantida ugu weyn ee aan hadda loo aqoonsan yahay in ay qayb ka firfircoon ee dheelitirka, qaybta №1.

deyn bixin

Qof walba, oo ay ku jiraan kuwa ku jira ilaalinta ee hantida go'an yahay kama dambaynta ah ee hawlgalka, kuwaas oo ay ku xiran tahay ujeedada, marka la eego isticmaalka ama kooxo ka mid ah hantida. In hawlgalka, maado unit kasta inuu xirto, kaas oo noqon kara moral (duugaas) ama jirka (horumarinta khayraadka ka buuxa, cannibalization, burburinta). Qiimo (account Dhajinta 02) bilaabmaa si ay u helaan ka wakhtigii ay diiwaan-bil kasta loo siman yahay (garaafka toosan) qaybood oo dhan muddada hawlgalka. Xisaabinayaa boqolkiiba oo ka mid ah (kharashka qiimaha + of Rework ama xogta dib-u-qiimeynta) asalka ah qiimaha guriga, iyada oo la tixgelinayo muddada hawlgalka. Gasho tixgeliyo on account dadban, №02, iyo unugyada expensed, kuna waari dhexdeeda unit loo isticmaalo. Ururtay taararka qiimo diiwaan soo socda diiwaanka diiwaanka xisaabinta: D ^t 20, 44, 25, 26, 29, 23, 97, 91; By ^t 02 qiimo xisaabiyaa alaabta adeegsaday kaabayaal ah, wax soo saarka dheeraad ah oo loo qoondeeyay kirada. Ururtay inta lagu jiro mudada of qadarka deyn bixin waxaa laga jarayaa qiimaha iyo ku siin qiimihii haraaga ah ee shay la iibin karaa, la burburinayaa, dhantaashay. In taararka this on habka aasaasiga ah in la amro: ^t R 02; By ^sidaas №01 / subaccount.

sahayda

wax soo saarka Non-hadda iyo ganacsiga guud ee hantida waxaa lagu helay ay sabab u tahay maalgashi magaalada weyn, oo waxaa laga yaabaa in iyaga u gaar ah, amaahatay iyo maalgashiga. Source dakhliga noqon kartaa:

1. Iibsasho ganacsatada.
2. tabarruca ah Aasaasayaasha ah.
3. Free (deeq) gudbinta.
4. Kacsiga (dhismaha).
5. Qaadashada heshiiska nabay ah.

howlgal walba waxaa la socda waraaqaha nidaamsan qaab midaysan oo diyaar u galo xisaabaadka u dhiganta ah (fiilooyinka). hantida ma guurtada ah oo u baahan Hadba dheeraad ah, rakibaadda iyo diyaarinta loo isticmaalo ku salaysan xisaabinta iyo tixraaca qiimaha bilowga ah waxaa la aasaasay, taas oo ka mid ah kharashka oo dhan khuseeya. Transfer of hantida ma guurtada ah, taararka iyo waraaqaha la xiriira soo saaray si waafaqsan heshiiska, oo aad hesho lacagta account-qeybiyaha ama ku dul rakibo ee shayga.

gadashada

In geeddi-socodka of isuna hantida ay hadda u diiday qiimaha waa ka muuqataa on biilka 08 ka hor inta awood u. diiwaanka isku midka ah ka muuqataa bixin si loogu deymaha cashuurta ka timi macaamil. Marka aad iibsato hanti aan horumar dheeri ah iyo hawlgalka ah kala iibsiga hal mar xisaabaadka barbaro waraaqaha soo socda:

• D ^t №08 / s, By ^t 76 ama 60; in lacagta daynta lagu leeyahay, si ay counterparty iyo hay'adaha ku hawlan maraakiibta, baakadaha,
• A 19 ^m / subaccount; K ^m 60, 76; qiimaha VAT ku soo bandhigay;
• D ^t №01 / subaccount; K ^m №08 / subaccount; wadarta qiimaha bilowga ah ee shay la dhigayaa on account oo ka muuqata warqadda dheelitirka;
• D ^m 76 60; By ^t 51, 71, 55, 52, 50; bixisay daynta lacag kaash ah, non-caddaan ah, ka account gaar ah ama iyada oo lala xisaabtami karo (idman) qof.

taararka aasaasiga ah on habka aasaasiga ah waxaa loo sameeyay in isku midka ah ka buuxiyeen at waraaqaha dhajiyay (card inventory helo fal).

su'alaha

Qaar badan oo ka mid ah waxyaabaha hantida ma guurtada ah (ujeedooyin kala duwan) waa qaali ma aha oo kaliya, laakiin sidoo kale dhinacyada in ay iyaga ka adag tahay in la qaado iyo habka of diyaarinta shaqada. Xaaladdan oo kale, dhammaan kharashka dheeraadka ah waxaa ka mid ahaa in dib u eegis ee qadarka qiimaha bilowga ah ee unit ka mid ah hantida. Geedi socodka ah ee ay raasamaal dhacdaa on account ka 08 ee waraaqaha la xisaabin xisaab. shaqada Rakibaadda, kiniisadda iyo wareegga diyaarinta la fulin karo si madax-bannaan ee ururka iibsadaha ciidammada, dukaamo kaabayaal ah, haddii ay taasi ku, kharashka la xiriira laga arki doono account wax soo saarka. Marxaladani waxay sidoo kale kordhin doonaan daynta on gunnada shaqaalaha shirkadaha ku lugta leh waxaa ku jira, iyo wareejiyo lacagta u dhiganta (GOS Insurance,. hawlgabka). Qabashada taararka ah hantida ma guurtada ah:

• D ^t №08 / sec.; K ^m 76 60 gadashada;
• A 19 ^m, By ^cq. №60 ama 76 in qiimaha VAT ku qaawan,
• D ^t №08 / s, By ^t 23, 29, 25, 20, kharashka rakibida iyo dhamaystirka shay iibsaday;
• D ^t №08 / sec.; Waayo, ^T-70 (69, 68), 10 / subaccount, shaqaalaha qiimeeyaa c / PL, canshuur, qalab qaatay diyaarinta BPA;
• D ^t №08 / sec.; By ^t 68; shaqada on heshiiska ka mid ah (lacag u gaar ah) VAT shaqada.

midkood:

• D ^t №08 / sec.; By ^cq. №76, 60 kharashka ku rakibidda ay bixiyaan labada dhinac saddexaad in la kordhiyo qiimaha shayga,
• D ^t №01 / subaccount; By ^sidaas №08 / debit wax subaccount hantida ma guurtada ah ee qiimaha taariikhiga ah. Payment si loogu kharash ku non-lacag caddaan ah ama lacag caddaan ah ee dhamaystirka kharashka u gaar ah waxaa ka mid ahaa in qiimaha alaabta la macmalay ee la tilmaanta ogaado.

Deeqdan, qayb xeerka ciqaabta

Marka aad hesho unug gaar ah oo BPA ka aasaasay shirkad ama deeq lagama maarmaan ah si ay u qiimeeyaan shayga. Si loo go'aamiyo qiimaha wanaagsan galaan khabiir madax bannaan, sida in ka badan 5 jeer mushaharka ugu yar kala iibsiga kooxo leh burrinta sharcigaas. In labada kiisaska, hanti u baahan karaa wax ka beddelid ama tafatir, halka hawlaha caadiga ah waxaa la diiwaan geliyay amarka soo socda:

1. siinta (dhalmada) oo ka mid ah hab ugu muhiimsan ee fiilooyinka:

• D ^t №08 / sec.; K 98/2 ^t qiimaha lagu qiyaasay OB shayga;
• D ^t №01 / subaccount; K ^m № 08 / sec.; xuruufo hantida. Qiimaha dhigay on account ka mid ah hanti ka mid ah kharashka oo dhan si ay isugu diyaariyaan hawlgalka.

2. From aasaasayaasha hantida aan hadda helay sida qaaraan si ay u idman (share) fund ee shirkada. Qiimahoodii waxaa markii hore lagu qeexaa sida lacagta shaqada + by keeno shayga. Qabashada taararka ah hantida ma guurtada ah:

• D ^t №08 / sec.; By ^t 75 laga soo qaatay Aasaasayaasha ah;
• D ^t №08 / sec.; By ^cq. №76, 60 rakibo, shirka, badalaada qaybaha sadexaad;
• A 19 ^m, K ^m 60 ama 76; VAT;
• D ^t №01 / subaccount; By ^sidaas №08 / account-hoosaadka wax Dhajinta OS. Geedi socodka ah ee keeni hantida dawladda ka hawlgala waxaa la samayn karaa is taageeraya ururka adeegyada.

hawlgabka

The Halabuurka iyo qaab-dhismeedka of shay oo ka mid ah wax soo saarka asaasiga ah hantida waa in la waafajiyaa baahiyaha wax soo saarka ee shirkadu ka. In falanqaynta ee soo celinta hantida on ratio waxyooday walxaha waa caajisiin muddo dheer ama ku jiraan xaalad ah ee ilaalinta. piece noocan oo kale ah ee ururka qalabka iibin kartaa, baajiso, furfuraan ama heshiis nabay in hantida lagu wareejiyo. Dhajinta in kiisaskan, waa inay muujiyaan natiijada lacageed ee suuqa kala iibsiga ee hantida. shardi ka mid ah hababka oo dhan waa in la go'aamiyo qiimaha haraaga ah ee unit ee Ismaamulka Soomalida ah. Wixii xisaabinta ku saleysan yahay xaddiga qiimo u ururay muddo hawlgalka, taasoo ku muuqata on xisaab ^T ku №02. taararka aasaasiga ah hantida ma guurtada ah loo diyaariyey fariistay, D. tusinayaan qiimo u qortaa-offs iyo xiritaanka xisaabaha on gabal gaarka ah ee qalabka, gaadiidka iyo wixii la mid ah.

fulinta

Geedi socodka ah ee iibinta hantida ugu weyn ee hadda waxaa la socda buuxinta diiwaanka xisaabaadka ku haboon. First of dhan, soo heshiis, kaas oo ka tarjumaya qiimaha (qiimaha la isku raacay) ogaaday unit OPF. Dheeraad ah diyaarisaa kaarka inventory xisaabaadka, iyadoo ay ku saleysan oo la joojiyo hantida.

Taararka waa inay muraayad u qubo xaqiiqda ah, shahaado kala iibsiga (foomka caadiga) ee shay la sameeyo in view of qiimaha heshiiska. Sale (qubo) hantida ma guurtada ah, dhajiyay:

• D ^m 76, 62, 79; K ^m 91/1 dallici by Group, oo
• D ^t №01 / subschetchet qubo, K ^m №01 / qiimaha bilowga subschetubschet wax soo oogay;
• A 02 ^m / account gorfaynta, K ^m №01 qubo / subschetchet; qiimo dhaca hantida ma guurtada ah, taararka la sameeyo unug kasta ee ku tirinaya si gooni gooni ah,
• D ^t 91/2, K ^m №01 qubo / subschetchet; soo oogay (go'aamiyey) qiimaha haraaga ah ee unit hantida;
• A 83 ^m, Waayo, ^T-84, qiimayn dheeraad ah (dib-u-qiimeynta) OS, waxaa qoran off,
• D ^t 91/2, By ^t 23, 25, 29, 70, 69, 10; kharashka diyaarinta shay for sale,
• D ^t 91/2, Si aad 68 ^m / subaccount; VAT;
• D ^m 51, 55, 50, 52 (xisaabaha ee lacagta); Waayo, ^T-62 iyo 76; lacagta ka soo iibsadaa ee OS shayga helay.

kala iibsiga

In the case of hoosaad deeq hantida ama shirkadaha taararka u oggolaanayay oo ay diyaar u yihiin oo kale. marka laga reebo waa xaqiiqada ah in biilka iyo wareejinta lacagaha laga iibsadaa, sida ay dhacdo in this ma jirto xisbiga sida in heshiiska. Qaabka loo go'aamiyo qiimaha dhamaadka muddada hawlgalka iyo waxaad u qortaa-off ah oo qiimo dhaca waa caadiga ah ee dhammaan hawlaha iyo mid asturidda qashin hantida aan hadda. kaarka wax Inventory xiran yahay, liquidated koontada u dhiganta account gorfaynta.

ku qor-off

hantida Non-hadda xirtaa inta lagu jiro hawlgalka, E. ie. Luminta qaar ka mid ah sifooyinka ay farsamo ama huriye. Xaaladdan oo kale, goosin ka mid ah qalabka ama gaadiidka waa adag tahay in la hirgeliyo, si ganacsiga waxaa inta badan ku qoran ka dheelitirka ee isaga ama cid diray kala dhantaalay. Marka disassembling qaybo ka mid ah shayga, qaybo ka bedelka waa in la qiimeeyaa oo xuruufo sida hanti (account 10 / subaccount). Accounting waa ficil kaas oo la soo saaray iyadoo ay ku saleysan joojiyo of hantida. farriimahaas waxa laga diiwaangeliyey taxanaha:

• D ^t №01 / subschetchet qubo, K ^m №01 / subaccount; siday qiimaha (bilowga ah) soo gala;
• A 02 ^m / account gorfaynta, K ^m №01 qubo / subschetchet; Qiimo qoran off,
• D ^t 91/2, K ^m №01 qubo / subschetchet; qiimaha haraaga ah,
• A 83 ^m, Waayo, ^T-84, revaluation;
• D ^t 91/2, Waayo, ^T-26, 29, 70, 69, 10; kharashka kala dhantaalay,
• D 12 ^m, 10 / subaccount; K ^m 91/1, waa qaybo galay firaaqada, isticmaalo iyo qaybo ka mid consumable helay inta lagu jiro kala dhantaalay unit IFT.

unit hantida wax soo saarka u qortaa-off la sameeyo haddii ay dhacdo of khasaaro. Tani waxay dhici kartaa iyada oo qalad ah ee qofka mas'uul ka, iyadoo ay sabab u musiibada. Haddii dembiilaha la og yahay, magdhow burburka lagu qiyaasay dadka awoodda u sameeyey qarashkiisa u gaar ah hal mar ama in marxaladaha, muddo waqti cayiman gudahooda. Baabbi'idda buuxa ama qayb ka mid ah shay OS ah oo sabab u ah xaaladaha gudbi karin (force majeure), milkiilaha shirkadda codsan kartaa caymiska waxtarka ah, haddii ay jiraan waa ay heshiis la gaadheen. XISAABIN isticmaalaya xawaalad caadiga ah waa hantida hawlgabka. Taararka, kuwaas oo la ururiyey ee mustaqbalka ku xiran il bixinta. Marka magdhowga caymiska:

• A 76 ^m / subaccount; K ^m №01 / subaccount; Waxaa ka mid ah qiimaha hantida caymis;
• D ^m 55, 51, 52, 50; Si aad 76 ^m / subaccount; lacagta caymiska la helay;
• A 99 ^m, K ^m 76/1, kharashka bedelo qoraal ah off. In qoondaynta khasaare geysatay oo la sameeyey entries xisaabaadka ee diiwaanka u dhiganta:
• A 94 ^m, K ^m №01 / subaccount; Waxaa muuqata la'aan, wax dhaawac PF ah;
• A 73 ^m / subaccount; By ^t 94; kharashka ku amray in qofka dembiga geystey;
• D ^m 50, 70, 51; Si aad 73 ^m / subaccount; lacag magdhow ah kharashka lacag kaash ah, on account ama deynta iska bixiyo qarashka mushaharka.

qalabaynta

Dhajinta The on account dhaqdhaqaaqa hantida aan hadda waa caadi. In la eego qalabaynta of dhammaan noocyada xisaabaadka ay sabab u tahay rakibaadda iyo Mudanayaasha hawsha xisaabinta software ah waxa si wayn u fududeeyay. Falanqaynta document la dhimay iyo hufnaan kordhay. entry Data waxaa loo sameeyaa by buuxinta barnaamijka dokumentiga la xiriira, kaas oo kuu ogolaanaya in aad si toos ah u buuxi oo dhan diiwaanka xisaabaadka isku xidhan on shay gaar ah. Time of falalka diiwaangelinta kaararka inventory, qoraalladii gorfaynta waxaa si weyn u dhimay. nidaamka iswada korrespondirovaniya u dhexeeya xisaab-(xisaabaadka Dhajinta). hantida ma guurtada ah, caasimada, hantida shaqaynaysa, daymaha lagu tiriyaa sida waafaqsan goobaha barnaamijka, ku salaysan xogta aqbasho iyo sharciyada hadda jira.