Nekurangarira mu mukugadzira uye mamiriro ayo

Accounting - nzvimbo inonyanya kukosha basa vashandi ose maindasitiri mabhizimisi. Pahwaro chii dzemitemo zvinofanira kuvakwa? Ndezvipi Nhoroondo rokuzvidavirira rinoshandiswa vazvidavirire bhizimisi kwema pakuburitswa?

Nekurangarira sezvo hurongwa

The nyanzvi Russian vakagovera ezvinhu kusvika pasi iyo rokuzvidavirira mukurima zvinofanira kuonekwa sezvo imwe gadziriro. Optimally - somunhu ruzivo, pamwe nevamwe, izvo zvinoreva kuti muchikwata rakakodzera (semuenzaniso, kubva kwezvinhu, pamutemo hurongwa). Mumaonero ichi, nekurangarira kuti kugadzirwa angava chikamu zvemari ino, chinonyanya kukosha, nokuti inobva nemashoko kunotangira dzidzo nomazvo mazvikokota zvemari, kuongorora rinoitwa zvebhizimisi zvoupfumi zviratidzo.

Achishandisa chakaita zvokugadzirwa uye Analytical nzira, ari zveakaunzi pave ane ruzivo chawo, iyo inoratidza yesangano, munataisireva ari boka, migumisiro yacho zvoupfumi basa. Nekurangarira sezvo hurongwa inogona kuwana, anobatsira vose zvebhizimisi mamaneja kutora siyana zvisarudzo administrative, uyewo varidzi kambani, ayo shareholders, vanoita uye zvikwereti.

Data kuti rine rokuzvidavirira mukurima, zvinogona kushandiswa kana kuronga kutanga bhizimisi, zvisarudzo maererano nokuchinja mune kambani utariri womuenzaniso, nezvaunoisa pakutanga kana bhizimisi iri siyana zvirongwa.

Wenharaunda yaitongwa ari mhando pasi kukurukurwa kufungisisa zvose padanho mitemo, uye madzitezvara zvingasiya inoomesera chaizvo zvinodiwa. Chaizvoizvo, izvi zvingave imwezve kusimbisa kukosha kwegadziriro mashoko achiunganidza sezvo chizvidavirire kwakadaro.

Kana nokure kugadzirwa, pfungwa aigona kuripirwa kwaari ari chizvidavirire murau. The runoenzanirana chidimbu hwenyika ine chokuita nemauto chaicho, izvozvo inotongwa chaiko turnover pakati nekambani yesangano, mbishi zvinhu, uye zvose izvi zvinoda kuti Implementation ose zvakajeka nzira kuti ndizvidavirire sangano.

Huru zvinodiwa kuti rokuzvidavirira mu mukugadzira

Nekurangarira pakuburitswa - mhando basa nomazvo nenyanzvi, uko zvingatarisirwa kuitwa inoverengeka zvakakomba nezvenhamba. Saka, mashoko akanyorwa muna kubvunzwa kuva:

- chinangwa;

- timeliness;

- woshanda;

- verifiable.

Chimwe chokuratidza kukosha pano - the suitability of chizvidavirire mashoko kuti kuverenga, kana zvakafanira, munhu haasi nyanzvi mumunda rokuzvidavirira. Vanogona kuva Somuenzaniso, imwe investor kana mukutsirani ane pfungwa mukuru ndizvidavirire asi panguva imwe chete akaratidza kufarira muchizadzwa vakajairana mashoko tichiratidza ezvinhu bhizimisi.

Vanonyanya kupa mashoko kuti chizvidavirire

Chero indasitiri, kana zviri zvemagetsi nzira yokubudisa kana fenicha kugadzira, chizvidavirire ari kushandisa zvakafanana marudzi zvinyorwa. Vachanzi Classified anotevera chikonzero:

- murwiyo;

- kugadzwa;

- ya nokuumbwa;

- pamwero zvavo.

Sezvamunoita rokuzvidavirira magwaro vakakamurwa:

- kuuya - avo vanouya kuna sangano zvoupfumi masangano;

- ushamwari - zvaive kubva boka kune mamwe masangano;

- zvemukati - kuparadzirwa kwavo rinoitwa mukati kambani.

By kugadzwa rokuzvidavirira magwaro dzinoiswa:

- panguva administrative - avo kuti vanoratidza utariri chisarudzo chokuita izvi kana zvimwe mabhizimisi kwema;

- kuti Executive - avo zviri pamutemo kugadzirisa tsamba mashandiro.

Zvechokwadi, muna zvebhizimisi gwaro rinogona kushandiswa avo magwaro akaoma zvisingarevi zvakawanda zvinokonzerwa administrative kana Executive. Somuenzaniso, kungava reference, siyana Masvomhu uye zvenhoroondo, hwaishandiswa Somuenzaniso, munhu hwakakwana munhu anogona mumatauriro kugadzirwa mutengo kuti ndizvidavirire.

Nokuti nguva yose inotungamirwa rokuzvidavirira magwaro vakakamurwa:

- pane imwe nguva - avo kuti dzinoratidza yoga atora kutengesa;

- nemari - avo vanowanika munguva kupiwa nguva kuti tiratidze kwakadaro mashoko pamusoro mubhizimisi kushandiswa.

Zvichienderana ukuru zvavo, chizvidavirire magwaro inogona kupatsanurwa:

- kuti chinonyanya - avo anoratidza mashandiro panguva nguva Implementation ayo (semuenzaniso, panguva zvacho zvinhu);

- iri pfupiso, izvo zvinosanganisira mashoko multiple kupi magwaro.

Nokushandisa anongoda chero wezvokutengeserana kushanda anogona wakaiswa pamusoro zvinyorwa kuti zvavakanga vachida kuita. In Zvinotaurwa, ivo zvakakodzera kwete chete nokuda chidimbu ichi, sezvo nokure kugadzirwa. Nekurangarira kushandisa mabhuku aya anogona kutakura zvokutengeserana, kambani basa.

Chokwadi, kushanda ivavo kana zvimwe zvinyorwa anogona zvakafanorongwa zvinoitwa mabhizimisi kwema mune imwe kambani. Asi kupatsanura anopa munyika iyi ichava chete, uyewo dzinokosha kurapwa nemhaka rokuzvidavirira kurapa pane zvachose inodzorwa.

Zvino ngatikurukurei zvinhu chizvidavirire mabasa ari indasitiri.

Nekurangarira kweShanduro: zvinokosha mabasa

Zvakare, pasinei chaiyo chidimbu, kana kugadzirwa aruminiyamu kana fenicha kugadzira, nekurangarira panguva maindasitiri emakambani rinoitwa kuti kuita zvinotevera mabasa:

- paumbwe mashoko akavimbika pamusoro yebhizimisi pezvakaitwa vari boka, uyewo pamusoro migumisiro yacho zvoupfumi pamusoro imwe nguva;

- kudzora kufamba-siyana zvinhu uye munataisireva kuti ndezvaMwari sangano, basa uye mari - inobva zviito hwakagadzwa dzemunharaunda mutemo;

- dzomunharaunda inogadzirwa mitemo;

- kuvandudza kunyatsoshanda okuwana kubudikidza kuongorora kiyi chaitwa zviratidzo, latched mu ndizvidavirire.

Zvinetso izvi zvinofanira kugadziriswa kufungisisa zvokudya ari pamutemo mitemo ndizvidavirire-siyana Sub-pamutemo nemirau, achitsanangura madhipatimendi, zvatinopiwa yemirau zvemukati chepamusoro.

Kunewo zvinotaurwa rokuzvidavirira ari indasitiri.

Accounting nenheyo indasitiri

Pfungwa, uye sangano Zvidavirire pamusoro zvokurima kugadzirwa, uye mabasa avo akasiyana mune boka iri-software kusunungurwa chichaitwa aine chinangwa:

- inonzi comparability mashoko chokuita muchikwata che nhoroondo, pamwechete vakaronga zviratidzo;

- nokuti inobudirira kuparadzirwa mashandiro anoita vaiunganidza zvakafanira rokuzvidavirira mashoko, uyewo paumbwe chizvidavirire mapepa - pakati nomazvo vanachiremba eungano;

- panguva harnessing achicheka-unopinza, yemazuva ano dzakabudirira nzira kuti Implementation rokuzvidavirira;

- kubatana umbowo rakashandiswa siyana madhipatimendi ari boka iri paumbwe mashoko uye magwaro kuti inoshandawo ndizvidavirire.

Zvinodiwa kuti ndizvidavirire ruzivo

Panyaya chizvidavirire mashoko kunogonawo kudoma zvinoverengeka zvinodiwa. Vachava rinoshanda zvisinei dzakananga nzendo nokubudiswa nenhumbi (chokuendesa apedza zvinhu - kunyange yoga ndizvidavirire Semi-rapera kugadzirwa pamusoro pavo). Ndivo anotevera zvinodiwa:

- Compliance pamwe zvakasimba kuti chizvidavirire mitemo;

- yakakwana uye yakarurama kufungisisa mukati chizvidavirire nguva zviratidzi pamusoro pfuma uye kushanda boka zvoupfumi;

- kupa Kuzivikanwa zviratidzo zviri Analytical uye chakaita zvokugadzirwa chizvidavirire ;

- vakarongeka yavaive okuwana mari - somuenzaniso, ari kuitika uye guru, asi kupatsanura mari uye mari kwenguva chaiyo munguva.

Zvine basa panyaya zvokuisa pakutanga musangano rokuzvidavirira zvikuru bazi zvoupfumi basa? Kazhinji, pane ukama. Dzidza specificity kwayo.

How chizvidavirire ndiyo novimba zvezvinotaurwa basa chakasimba?

Industry inogona rakakamurwa muzvikamu huru mbiri - kuzotsvaka uye mukugadzira.

Nokuti kugadzirwa rokutanga mhando kunoratidzwa kwapasi kushaya vakawanda kukosha-vakawedzera pamwe nokubudiswa rakapera chigadzirwa. Kureva, zvikurukuru, nekurangarira webetsero kugadzirwa mari hazvigoni kuitwa musimboti. Company, wakati zvakataurwa dzokubudisa ane zvicherwa, akachiunza muchimiro akakodzera wedzerai mutengi, uye ronga chokufambisa kwayo.

Maererano kugadzira mari yemigodhi makambani - avo kazhinji akanyorwa pamusoro redistribution ndokuparadzanisa, kana zvakakodzera, mukati yechinangwa Analytical nhoroondo pasi yoga STRUCTURAL mapoka kambani.

Kana zvinofungirwa zvicherwa kubudiswa, kurimwa dzinogona kutowanikwa semhosva kugadzira. Muchiitiko ichi zvinonzi zvakawanda kuoma munyika marongerwo uye kugutsikana remapazi kungava kwayo ndizvidavirire. Semi-rapera kugadzirwa munyika iyi angava kwomutoro padanho gadzira yacho yapera chigadzirwa.

Vamwe nuances anogona dzinoratidzwa dzakananga zvikamu yesununguro kwenhumbi kana mabasa. Saka, chimwe chinhu - mbishi zvinhu kubudiswa uye zvinhu zvinoguma rakapedzwa chigadzirwa. Muchiitiko chino, nekurangarira kuti gadzira inogona achiitiswa pezvakaitwa, dzimwe nguva - kugadzirwa nzendo. Chimwe chinhu, kana kugadzirwa rinoitwa zvazviri kunzwisisa chigadzirwa. Muchiitiko ichi richagona kwakatooma, uye kuti ndizvidavirire. Kugadzirwa midziyo, michina, chidhiraivho siyana kwavari inosanganisira machine uye neungano zvinoriumba, handingadariki nhengo, kugadzira zvinhu.

Mabhizimisi kuti kuitisa mabasa avo dzazvinogara zvikamu, nekurangarira zvinoenderana hombe siyana nezvinhu zvinoshandiswa mukurima. Kuti mosarudza chizvidavirire Ezvemutauro zvinogona kuva akakodzera chaizvo utariri womuenzaniso, mirayiridzo inokosha zvebhizimisi munhu mari.

Pazvese, mune dzimwe STRUCTURAL mapoka yaitwa vamwe kugadzira kushandiswa, uyo, kana kuwadzana nevamwe vanamazvikokota - mukati kambani kana kunze kwayo.

The nuances rokuzvidavirira: nesangano okuwana

Sangano okuwana Rinoshandisa nheyo siyana. Pakati zvikuru nevanhu nzira pano - mu-mutsetse uye asiri rukova. Sangano okuwana wokutanga mhando kunosanganisira wezvamatongerwe fekitari kushandiswa kugadzira mitsara, kushandiswa iro rinoitwa sequential paungano rakapera chigadzirwa.

Accounting mari inoshandiswa, kurapwa mune kuerera dhayagiramu Zvinowanzova nyore kuronga pahwaro wakaoma murau pamusoro vachidzikisa kushanda nhumbi ikozvino. Uyewo, panguva asiri rukova kugadzira michina iri yakaiswa pamusoro boka zano. Nyanzvi kushanda neimwe nhengo dzakabatana vanoita zvakafanorongwa akavhiyiwa chikamu, uye ipapo zvitange semifinished chigadzirwa kana mumwe chikamu ungano chimwe dhipatimendi wekambani.

Nekurangarira kweShanduro: Posting

Chinonyanya kukosha nuance kunozivisa rokuzvidavirira mukurima - kushanda kwema. Ona zvinhu zvavo.

Pakati huru nhoroondo rokuzvidavirira, izvo kushandiswa nokuda nokuumbwa Postings kumabasa - 10. zvinoratidza upfumi kushanda-siyana mbishi zvinhu. Zviyero hunoratidza mari zvakakodzera zvinhu pane musi chaiwo. Mumwe akabvunza paumbwe maindasitiri wiring kuburikidza - 20. It unoratidza huru zvebhizimisi kwema pamusoro kugadzirwa. Zviyero hunoratidza mari inoshandiswa chokuita muchikwata che konekwa - sezvo imwe zuva. Zvinogona kucherechedzwa kuti nokuda akati akaratidza maindasitiri mari (kugadzirwa mari rokuzvidavirira) chirimwa. Zvikurukuru, rinogona wakaiswa mari mbishi zvinhu, uwandu mubairo vashandi vane maindasitiri muzvitoro.

Kana zvakakodzera, akaunzi anogona kuzarura subaccounts siyana kuti zvinokosha chizvidavirire zvikwereti. Funga muenzaniso rokuzvidavirira mukurima nokushandiswa kwema, izvo kushandiswa Nhoroondo iri mubvunzo.

Wiring pakuburitswa: muenzaniso wavo kushandiswa chizvidavirire

Danho rokutanga ruzhinji kugadzirwa - kutenga wakaiswa zvinhu. Kazhinji, pane vari kuumbwa zvitatu zvinokosha mabhizimisi kwema.

Chokutanga, nhoroondo iyi inivhoyisi kubva nokutengesa chikuru mari - pasina VAT. Akafungisisa nokuisa pamusoro debit uye zvikwereti nhoroondo 08 60. Zvadaro, VAT rinozivikanwa nokushandisa debit maakaundi 19 uye 60. Credit Equipment Payment chokwadi anoratidza debit Posting uye zvikwereti nhoroondo 68 19.

Kuitwa VAT yaanobhadhara - the debit 68 Credit 19. Ini chokwadi, chirimwa uye midziyo inoratidza wiring ari debit nhoroondo 01, Credit 08.

Next kugadzira mashandiro - kutenga zvinhu. Inoitwa bhizimisi kuvhiyiwa sezvo:

- anochengetera nhoroondo nokuti zvinhu kubva nokutengesa (Debit 10 Credit 60);

- kuratidzwa VAT pamusoro romugove (Debit 19 Credit 60);

- kuratidzwa chokwadi kuti mari inivhoyisi kubva mutengesi (Debit 60 Credit 51);

- kupangidza VAT yaanobhadhara (Debit 68 Credit 19).

Nekurangarira pakuburitswa anosanganisirawo depreciation pamusoro wakaiswa zvinhu:

- ne huru yesangano (Debit 20 Credit 02);

- rutsigiro (23 Debit, chikwereti 02);

- nokuti panhongonya uye zvayo kumhanya zvinhu (azvaitwa Debit 25, 26, 02 Credit).

Siya zvinhu mukurima chichiratidzwa Posting nekuti huru kugadzirwa - Debit 20 Credit 10, hwebetsero - Debit 23 Credit 10 Accrual Patches mudonzvo kugadzirwa zvivako, uyewo Mipiro evanhu Postings hunoratidzwa mubayiro:

- nokuti chikuru kugadzirwa mudonzvo - 20 Debit, chikwereti 70 (nokuti evanhu mipiro - 69);

- ebetsero mudonzvo zvitoro - Debit 23 Credit 70 (nokuti evanhu mipiro - 69).

Kutamisirwa apedza nhumbi kuti yokuchengetera zvinhu iri akaita kunze wiring achishandisa debit penhoroondo 43, Credit 20. Kutengeswa goho kunooneka chizvidavirire kunosanganisira zvinotevera kushanda basa:

- ainge atumirwa (62 Debit, Credit 90.1);

- nyora-kure mutengo kwenhumbi (90.2 Debit, Credit 43);

- VAT kufungisisa (90.3 Debit, Credit 68);

- purofiti kubva pakutengeswa - sezvo mari mugumisiro (90.9 Debit, Credit 99);

- kupangidza mubhadharo kubva mutengi kuti zvinhu (Debit 51 Credit 62).

Chokwadi, ichi hachisi chinhu mishoma kuti kwema kuti unhu yebhizimisi kuvhiyiwa pakabudiswa kwenhumbi, nekurangarira zvinyorwa kugadzirwa mari. Mabasa anogona kugadziriswa akaundendi maindasitiri yemakambani ari zvikuru vakwanise muenzaniso runoonekwa nesu. Zvisinei, tinoona basa kwema anganzi nezvekumwe, zvaigara nokuda kugadzirwa nharaunda.