Umjikelezo wokubala: ukuthi uyini, uhloselwe ini kanye nezigaba zawo ezinemininingwane

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Phatha kahle i-accounting eyisisekelo Akuyona into yokunethezeka, kuyisidingo. Umjikelezo wokubala imali uwumgogodla ohlela, ulawule, futhi uguqule ube ulwazi oluwusizo konke okwenzekayo ngemali yenkampani.Kusukela ekuqaleni konyaka kuze kube sekupheleni konyaka, le nqubo ephindaphindwayo nehlelekile ivumela izinhlangano ukuthi zilandelele yonke i-euro, zigweme amaphutha abizayo, futhi zethule izitatimende zezimali ezithembekile.

Ngaphandle kokuthobela iHhovisi Lentela noma iRegistry Yezentengiselwano, inqubo enhle yokubalwa kwezimali iwukulawula okuqondile. Ikuvumela ukuthi uqonde ukuthi ibhizinisi lisebenza kanjani, ulindele izinkinga, futhi wenze izinqumo ngokusekelwe kudatha yangempela.Kule migqa elandelayo sichaza kahle ukuthi uyini umjikelezo wokubala imali, ukuthi uhloselweni, izigaba zawo (ngokuningiliziwe), umehluko nomjikelezo wezomnotho, amaphutha ajwayelekile nokuthi ungawagwema kanjani, kanye nemibuzo evame ukubuzwa nsuku zonke.

Uyini umjikelezo wokubala imali?

Uma sikhuluma ngomjikelezo wokubala, sibhekisela ku- isethi yezinyathelo ezihleliwe ezilandelwa yinkampani ukuze irekhode, ihlukanise, ilungise futhi yethule zonke izinkokhelo zayo zezomnotho esikhathini esithile."Isikhathi" esivamile yisikhathi sonyaka, nakuba empeleni ukunciphisa kwekota, kwengxenye yonyaka noma ngisho nakwenyanga kungasetshenziswa ukuthola umuzwa webhizinisi kaningi.

Empeleni, konke kuqala lapho kwenzeka umcimbi onomthelela wezezimali (ukuthengisa, ukuthenga, amaqoqo kanye nezinkokhelo, ukwenyuka kwemali, njll.). Leli qiniso lilotshiwe (ama-invoyisi, amarisidi, amanothi okulethwa, izinkontileka) futhi lilotshwe ngokulandelana kwezikhathi ku-Journal kusetshenziswa isimiso sokufaka kabili (Imali yonke edonswayo inekhredithi ehambisanayo yenani elifanayo). Kamuva, lokhu okufakiwe kudluliselwa ku-General Ledger ukuze "kuthunyelwe," okungukuthi, kuhlanganiswe nge-akhawunti futhi kwaziwe ibhalansi ngayinye ngaso sonke isikhathi (izimpahla, izikweletu, imali engenayo kanye nezindleko).

Kuwusizo ukuhlukanisa phakathi kwezinhlobo ezimbili zokusebenza ezidlula kulo mjikelezo: imisebenzi yangempela y ukusebenza okusemthethweniOkokuqala ukuthengiselana nabantu besithathu okwenziwe phakathi nonyaka wezimali futhi kusekelwa amadokhumenti; okwesibili ukufakwa okwenziwe ngokusebenzisa amazinga okubalwa kwezimali (isibonelo, ukuqoqwa kwemali, ukukhokhelwa kwemali noma ukuhlukaniswa kabusha), ngokuvamile ngasekupheleni konyaka, ukuze kulungiswe izibalo ukuze zivumelane nesimo sezomnotho.

Ukuqinisekisa ukuthi konke kuyenzeka ngokwezibalo nangokuphathelene nokubalwa kwezimali, Kulungiselelwe ibhalansi yezibalo nezilinganisoLo mbiko usiza ekutholeni ukungafani futhi usebenza njengesinyathelo sokuqala ezitatimendeni zezimali. Uma inani eliphelele lama-debit nama-credits, noma ibhalansi yama-debit nama-credits, lingahambisani, kuyadingeka ukubuyekezwa. Uma amaphutha eselungisiwe, imiphumela ibalwe, ama-akhawunti avalwa, futhi, ngokulandelana kwamarekhodi ezimali, lawo onyaka wezimali olandelayo ayavulwa.

Ubude obujwayelekile kanye nezinye izindlela ezingase zibe khona

ESpain, umjikelezo wokubalwa kwezimali uvame ukuba... kuhambisana nonyaka wekhalenda (kusukela ngoJanuwari 1 kuya kuDisemba 31)Lokhu kuvumelanisa kwenza kube lula ukufaka intela (i-VAT yaminyaka yonke, Intela Yengeniso Yenkampani), ukwenziwa kube semthethweni kwezincwadi eziphoqelekile, kanye nokufaka ama-Akhawunti Onyaka neRejista Yezinkampani. Kuphinde kunikeze ukuvumelana kanye nokuqhathanisa phakathi kweminyaka yezimali.

Nokho, imithethonqubo ivumela unyaka wezimali ngaphandle konyaka wekhalenda, uma nje ungadluli izinyanga eziyi-12. Kunemikhakha lapho ikhalenda ehlukile ifaneleka kangcono khona.Amaqembu ezemidlalo ochwepheshe (isibonelo, kusukela mhla lu-1 kuJulayi kuya kumhla zingama-30 kuJuni ukuze avumelane nesizini), ama-cooperative noma izinhlangano ezinezikhathi zonyaka ezinamandla, kanye nezinkampani ezingaphansi kwamaqembu omhlaba wonke okumele avumelane nenkampani engumzali. Kulezi zimo, ngokuvamile kuyadingeka ukuthi kuqinisekiswe ushintsho oluya ku-Administration kanye ne-Registry, futhi ngaphezu kwakho konke, ukuze kugcinwe ukuvumelana ngokuhamba kwesikhathi.

Ukusetshenziswa, izinhloso kanye nezinzuzo ezibalulekile

Umjikelezo wokubala ohlelwe kahle ufana nokuhleleka, ukucaca, kanye nokulawula. Umsebenzi wayo wokuqala omkhulu ukurekhoda ngokunembile zonke izinkokhelo zomnotho nokuveza isimo sezezimali.Lokhu kuqinisekisa ukuqapha ukugeleza kwemaliUkuhlaziywa kwezezimali kuyalungiswa futhi izinqumo zamasu zisekelwa ngolwazi oluyiqiniso.

• Ukurekhoda okunembile: Isebenzisa isiyalo kanye nokulandelela ukuthengiselana ngakunye, okukuvumela ukuthi wazi ngaso sonke isikhathi ukuthi imali ikuphi nokuthi kungani.
• Ukuhlaziywa kokusebenza: Ukufunda njalo izibalo zomsebenzi, imingcele kanye nezindleko kusiza ukuhlela ngokuhlakanipha nokulungisa ukuphambuka ngesikhathi.
• Ukuthobela imithetho kanye nentela: Ukuhlangabezana nezikhathi zokugcina kanye nezindinganiso zokubala kunciphisa ingozi yezijeziso, izidingo, noma izinkinga zokuhlolwa kwamabhuku.
• Ukuhlolwa kokusebenza: Ukulinganisa imiphumela kwenza kube lula ukuzibekela imigomo enengqondo, ukuhlonza izindawo okufanele zithuthukiswe, nokwabela kabusha izinsiza ngokuhlakanipha.Ukuhlaziywa kweDuPont).

Ngaphezu kwendima yayo yokulawula, Umjikelezo omuhle wokubala unikeza ukuqonda mayelana nokungabi namali, ukungabi namali, kanye nenzuzoLesi "sithombe" esithembekile sivumela ukunciphisa izindleko ezingadingekile, ukubeka phambili imithombo yemali engenayo esezingeni eliphezulu, kanye nokwenza ngcono ukusebenza kwebhizinisi. Ukuhlolwa (kwangaphakathi noma kwangaphandle) nakho kusebenza kahle uma ulwazi luhlanzekile futhi luhlelekile.

Umehluko ngomjikelezo wezomnotho

Imiqondo akufanele idideke. Umjikelezo wokubala uyinqubo yangaphakathi yenkampani enobude obunqunyiwe (njalo ngenyanga, njalo ngekota noma ngonyaka) igxile ekuqopheni nasekubikeni ukuthengiselana. umjikelezo wezomnothoNgokuphambene nalokho, ichaza izigaba ezinkulu (ukwanda, ukwanda, ukwehla komnotho, ukululama) ezithinta imvelo. Eyokuqala ihlela ukubalwa kwezimali; eyesibili ithonya umongo lapho senza khona izinqumo.

Amaphutha ajwayelekile nokuthi ungawagwema kanjani

Ngisho nangezinqubo ezicacile, kulula ukukhubeka uma kukhona umsindo noma ukushesha. Phakathi kwamaphutha avame kakhulu ukushiya amarekhodi, ukuhlukanisa ukuthengiselana ngendlela engafanele, noma ukweqa ukulungiswa kokuvala (ukukhokha, ukuqoqwa kwemali, ukukhubazeka).Futhi kuvame ukuba nokungafani ngenxa yokulungiswa kwebhange okungaphelele noma ukwehluleka ukubuyekeza ibhalansi yesivivinyo ngaphambi kokuvala.

• Yenza izinqubo zibe zijwayelekile: amathempulethi kanye nezinhlu zokuhlola ukuqinisekisa ukuthi isinyathelo ngasinye senziwa ngendlela efanayo ngaso sonke isikhathi.
• Sebenzisa isofthiwe yokubala: Izenzakalela okufakiwe okuphindaphindiwe, ukubuyisana, kanye nokukhiqizwa kwemibiko ukuze kuncishiswe amaphutha abantu.
• Ukubuyekeza ngezikhathi ezithile: ukuhlolwa kwanyanga zonke noma kwekota ngama-balance sheet ukuze kutholakale ukungafani kusenesikhathi.
• Ukuhlolwa kwangaphakathi: Ukubuka kwesibili, okuzimele kusiza ekubambeni amaphutha ngaphambi kokuba abangele izinkinga.

Izigaba zesinyathelo ngesinyathelo zomjikelezo wokubala

Empeleni, singathola izindlela ezimbili zokuchaza inqubo: inguqulo "yakudala" ngezinyathelo eziyisishiyagalombili kanye nenguqulo ende efinyelela kweziyishumi. Kokubili kuholela endaweni efanayo: izitatimende zezimali ezithembekile kanye nama-akhawunti alungele unyaka wezimali olandelayoUchungechunge lokusebenza luyachazwa, bese kwandiswa izinguquko ukuqinisekisa ukuthi azikho iziphetho ezikhululekile ezisele.

1. Ukuhlonza ukuthengiselana: Qaphela amaqiniso ngomthelela wezomnotho (ukuthengisa, ukuthenga, ukuqoqwa, izinkokhelo, iminikelo yabalingani, njll.), njalo imibhalo esekelayo.
2. Okufakiwe kuJenali: Qopha ngokulandelana kwezikhathi usebenzisa ukugcinwa kwezincwadi okuphindwe kabili; okufakiwe ngakunye kufaka usuku, incazelo, ama-akhawunti athintekile, kanye namanani.
3. Ukuhlukaniswa Kwe-General Ledger (ukuthunyelwa): Hlanganisa okufakiwe ngama-akhawunti ukuze wazi izilinganiso zezimpahla, izikweletu, amasheya, imali engenayo kanye nezindleko.
4. Ibhalansi yesivivinyo yezibalo nezilinganiso: Qinisekisa ukuthi inani lemali edonswayo kanye nelesikweletu liyahambisana nokuthi ibhalansi yemali edonswayo/yesikweletu iyahambisana; uma kungenjalo, kudingeka ukulungiswa.
5. Ukulungiswa kwezimali kokuvala: imali eqongelelekayo (izindleko/imali engenayo eqongelelekayo kodwa engaqoqwanga/ekhokhiwe), ukuncishiswa kwenani kanye nokwehla kwenani, ukukhubazeka, ukuhlukaniswa kabusha, ukulungiswa kwempahla kanye nokulungiswa kwebhange.
6. Ukulungiswa kwezitatimende zezimali: ibhalansi, i-akhawunti yenzuzo nokulahlekelwa, isitatimende sezinguquko kumasheya, isitatimende sokugeleza kwemali kanye namanothi, ngokuhambisana nemithethonqubo yezentengiselwano neyezimali esebenzayo.
7. Ukuhlelwa kabusha nokuvalwa kwama-akhawunti: Ama-akhawunti esikhashana (amaqembu 6 no-7: izindleko kanye nemali engenayo) ayakhanselwa kwi-akhawunti yenzuzo noma yokulahlekelwa ukuze kunqunywe inzuzo noma ukulahlekelwa; bese kuthi, amanye ama-akhawunti e-equity akhokhiswe.
8. Ukuvulwa kabusha komjikelezo: Ukungena kokuqala konyaka omusha wezimali (ukungena kokuqala) kudlulisela ibhalansi yokugcina kusukela onyakeni odlule ukuze kuqale konke kubuyekeziwe.

Inguqulo enwetshiwe ichaza ezinye izigigaba ezengeziwe ezivame ukuthathwa kalula ezinyathelweni zangaphambilini. Uma uthanda, ungabona umjikelezo ngezigaba eziyishumi ezixhunyiwe:

• Ibhalansi yokuqala ("indawo yokuqala" ye-equity ekuqaleni konyaka wezezimali).
• Ukuvulwa kwe-accounting (umbhalo wokuqala ku-Journal and Ledger).
• I-log yokusebenza yesikhathi esikuJenali.
• Ukuhlelwa kwezikhathi ukwabela unyaka ngamunye wezimali imali engenayo kanye nezindleko ezihambisana nayo ngokwesisekelo sokuqoqa imali.
• Ukusetha ngaphambilini ekubalweni komphumela (ukuncishiswa kwemali, ukukhubazeka, ukuhlukaniswa kabusha, njll.).
• Ibhalansi yesivivinyo kwezibalo kanye nezilinganiso ukuthola amaphutha asemthethweni.
• Ukubalwa komphumela njengomehluko phakathi kwemali engenayo kanye nezindleko (ngemuva kokulungiswa). ESpain, ngokuvamile idluliselwa ku-akhawunti 129.
• Ukuvala izincwadi (lungisa wonke ama-akhawunti ukuze uwafinyelele ku-zero, njengoba kufanele).
• Ama-akhawunti onyaka (ukwakhiwa, ukuvunywa kanye nokufakwa kwebhalansi, i-P&L, i-ECPN, i-EFE kanye nombiko).
• Ukusatshalaliswa komphumela (izibambiso, izinzuzo, izikweletu kubalingani, njll., ngemva kweNtela Yengeniso Yenkampani).

Amabhulokhi amathathu ayinhloko: ukuvula, ukunyakaza, nokuvala

Enye indlela ewusizo yokuyiqonda iwukusebenzisa "izigaba ezinkulu". Apertura: izilinganiso zokuqala zizofakwa ohlwini bese zidluliselwa; hamba: unyaka wonke konke ukuthengiselana kuyaqoshwa futhi kuhlaziywe; ukuvalaAma-akhawunti ayalungiswa, izitatimende ziyalungiswa, futhi sezilungele ukuqala kabusha.

Ukuhlelwa kwezikhathi kanye nokuba khona kwezinto ezikhona

Imithetho yesimiso sokuqoqa imali. Imali engenayo kanye nezindleko kufanele ziqashelwe uma zikhiqizwa, hhayi lapho ziqoqwa noma zikhokhwa.Ngakho-ke, ekupheleni konyaka, ukuthengiselana kuyaqongelelwa (isibonelo, inzalo eqongelelwe kodwa engaqoqwanga, umshwalense okhokhelwa kusengaphambili, njll.). Ezinkampanini ezinezindawo zokugcina impahla, isitokwe siyalungiswa futhi sixhunywe ku- umjikelezo wokusebenzaAmazinga esitokwe okuqala ayasuswa bese amazinga esitokwe okugcina eqoshwa, kuthathwe umehluko uye ku-akhawunti yokuguquguquka kwesitokwe ukuze umphumela ubonise kuphela izindleko zezimpahla ezithengisiwe.

Umphumela womsebenzi kanye nezimali zokukhokha

Njengoba konke sekulungisiwe, sekuyisikhathi sokubala okusele. Umphumela utholakala njengemali engenayo ngaphandle kwezindlekoUkuze kuvalwe, ama-akhawunti esikhashana akhokhelwa ngokumelene ne-akhawunti yenzuzo nokulahlekelwa (futhi, lapho kufanele khona, adluliselwe enzuzweni nokulahlekelwa konyaka). “Ukukhokha” kusho ukuletha i-akhawunti ku-zero ngedebithi noma ikhredithi efanele.

Ukusatshalaliswa komphumela

Uma inzuzo (ngemuva kwentela) isinqunyiwe, Inkampani inquma isiphetho sayo: izimali ezigciniwe, izinzuzo, noma izikweletu kubanikaziLesi sinqumo, esivame ukuvunyelwa emhlanganweni, siqoshwa kuma-akhawunti futhi sithinta inani lenhlangano.

Amathuluzi nemikhuba emihle kakhulu

Namuhla kulula ukulandelela izinto ngenxa yokwenziwa kwedijithali. Isofthiwe yokubala ezenzakalelayo okufakiwe okuphindaphindiwe, ikhiqiza imibiko, futhi isize ngokubuyisana kunciphisa amaphutha futhi konge isikhathi.Kuhlanganiswe nezinqubo ezicacile, amadokhumenti ahlelwe kahle, kanye nokubuyekezwa okuvamile, umjikelezo uhamba kahle futhi ulwazi luyathuthuka ngekhwalithi.

Imibuzo ebuzwa njalo

Uyini umsebenzi oyinhloko womjikelezo wokubala imali?

Qopha, hlela, futhi ufingqe konke ukuthengiselana kwaleso sikhathi ukukhipha izitatimende zezimali ezithembekile, ukuhambisana nezibopho zomthetho, nokusekela izinqumo zamasu.

Kwenzekani uma inkampani ingalandeli ngendlela efanele?

Ingavela amaphutha kumarekhodi, izinhlawulo zentela, ukulahlekelwa ukwethenjwa komuntu wesithathu, kanye nezinqumo ezimbi ngenxa yedatha enganembile. Ngaphezu kwalokho, ukuhlolwa kwezimali kuba nzima kakhulu.

Lokhu kuthinta kanjani izitatimende zezimali?

Iqinisekisa lokho Izimpahla, izikweletu, imali engenayo, kanye nezindleko zibonisa iqiniso lezomnotho yebhizinisi, ngokulungiswa okufanele kwe-accrual.

Ingabe kuyimpoqo kuzo zonke izinkampani?

Ngama-nuances kuye ngobukhulu kanye nemvelo, Yebo: izinkampani kumele zigcine ama-akhawunti ahlelekile futhi ayiqinisoikakhulukazi uma befaka intela noma bengaphansi kokuhlolwa kwezimali.

Umjikelezo wokubala imali uthatha isikhathi esingakanani?

Njengomthetho, unyaka wezimali (ngokuvamile kusukela ngoJanuwari 1 kuya kuDisemba 31), nakuba kungase kubekwe esinye isikhathi esingafika ezinyangeni ezingu-12 uma umsebenzi uqinisekisa lokho.

Yimaphi amathuluzi alula lokhu?

Izicelo zokubalwa kwezimali kanye nokuphatha ezizenzakalela amarekhodi, zikhiqize imibiko futhi zilungise ukubuyisana, kanye nezinqubo ezijwayelekile kanye nokubuyekezwa okuhleliwe.

Lonke lolu hlelo, uma lwenziwa kahle, luletha ukucaca nokulawula. Qopha ngokulandelana kwezikhathi, hlela ku-general ledger, qinisekisa ngebhalansi yesivivinyo, lungisa i-accrual, bese ulungiselela izitatimende zezimali Kugcina indlu ihlelekile, kunciphisa izingozi, futhi kukhuthaza izinqumo ezinengqondo endaweni yokuncintisana neshintshashintshayo.

I-athikili ehlobene:

Ama-akhawunti empahla kanye nezibopho: umhlahlandlela ophelele nosebenzayo