Accounting mashoko: mhando uye sezvamunoita. Pfungwa mashoko zvemari

Accounting mashoko - ndiko kwegadziriro mubhadharo zviratidzo kuratidza chaiko mamiriro ezvinhu ari kambani zvakajeka uye fungisisa migumisiro kugadzirwa uye mabasa zvemari. Zvakafanira kuti kuongorora uye chinangwa kunyatsoongorora mabasa kambani. The hwaro gadziriro dzayo ndidzo matsamba. Chii ndizvidavirire mashoko, marudzi uye zvaanoda kuti icho chinoitwa - dingindira ino.

mabasa

The functionality pakati zvakataurwa zvemari iri kuparadzirwa nenzira mbiri: vachinyatsoziva urongwa akavimbika Data uye richiona zvinhu iri kambani.

Information zvinoratidza kushuma Kuwanikwa mashoko chaiko hunowanika uye migumisiro mabasa rinoitwa kambani yose uye munzvimbo dzose uye maindasitiri.

The kutonga basa iri kupa unhu hwakanaka kutarisira urongwa rakavimbika zvechokwadi mashoko. cherechedzo kwakadaro zvemukati zvemari iri kuitwa nomumwe nhoroondo inaye, t. E. nomumwe kushuma nguva magumo zvemari nhau, inova vatiwo nezvenguva uye vhidhiyo uchapupu yaunganidzwa nemigumisiro.

Concept uye mhando mashoko zvemari

Saka, mashoko ari zvebhizimisi - ichi ndicho chokupedzisira padariro kunyoresa basa uye muunganidzwa ruzivo pamusoro pfuma uye dzemari kambani. The chizvidavirire ruzivo rinoshandiswa zvokunze vanoshandisa, kuongorora kubudirira wekambani (somuenzaniso, ari indasitiri), uyewo kuita Analytical basa mukati sangano. Mukuwedzera, musoro kambani kwakavakirwa mitsara yaro zvemari mune Implementation pakati operative utariri uye paminamato zvoupfumi - ndipo pokutangira umbowo maronga uye pakuzadzisa kugadzirwa. Nhau kunobva mazano nokuvimbika uye timeliness kuti kufungisisa rokuzvidavirira kushandiswa, uyewo comparability yokupedzisira kuita mushumo zvakafanana Data kubva yapfuura nguva.

Current mitemo akatenderwa mureza nhau siyana. Mashoko zvemari dzikarongwa ne mhando, kakawanda uye pamwero zvavo rokuzvidavirira mashoko.

Ndezvipi nemishumo

Maererano Nguva audze kunyoresa zviri wepagore kana zvokungoitawo. Sezvo zita rinoreva, zvokungoitawo mishumo vakagadzirirwa zvakasiyana nguva, somuenzaniso, pamwedzi, Quarterly, hafu-gore. Annual yakafanana mugore.

date aggregation dhigirii kuri zvakasiyana. Pane mishumo chikuru yakashongedzwa vaiva subsidiaries, uye yabatanidza, izvo yabatanidza, t. E. Tikatora Data ose STRUCTURAL mapoka ose kambani.

Forms uye mhando rokuzvidavirira mashoko zvemari

Nhasi pane mhando dzakawanda nezvembiri uye zvakasiyana-siyana nopindirana mafomu. Zvichienderana ya nguva zvarinotumirwa kuumbwa, chero zvacho zvinogona kunzi gore negore uye zvenguva.

Accounting mishumo, mhando zviri kukurukurwa pakudzokorora uku akauya nepakati jira uye mishumo kwaari:

• Profit uye Kurasikirwa Statement;

• Kuchinja noumhizha;

• Cash Rwako.

siyana izvi vanoumba fanira pasuru kubva intra-Quarterly nhau. Annual vaisanganisa kubudikidza dzinotevera:

• mupanda kusvika pachiyero pepa (p-ma nhamba 5):

• explanatory chitsamba rine mashoko akazara pamusoro akavhiyiwa vakatakura kunze;

• ari wevanoongorora akaunzi Mushumo, nokubuda pamusoro migumisiro audze bvunzo Data.

boka chinowedzera kuti specificity yacho mukwanisi akati pasuru zvimwe mishumo. Somuenzaniso, masangano ehurumende kushuma gore negore iri kutungamirirwa kubaya mari, nekurangarira kuti akakodzera chimiro, uye nokuda siyana maindasitiri makambani vanotenderwa uye chikwata pamwe Bazi Finance Departmental Reports.

Current mitemo mvumo chaiyo nhau templates uye kurumbidza kwavo kupera. Mumwe nomumwe izvi mishumo inoratidza mashoko ayo chaiwo. Ngatitaurei pamusoro mumwe nomumwe wavo.

nepakati Sheet

Balance, sezvo kumboenda chimiro, zvinonzi pashure mhando uye Kuronga mashoko mari chero vachida. It is tafura, ari zvikamu okutanga maviri umo ukoshi anoti zvose yesangano iri kambani (yesangano uye guru), ari wechitatu, wechina uye wechishanu - kunobva paumbwe yesangano izvi, kureva, pfuma, guta guru, reserves uye zvikwereti ... Kuvakwa netafura, pachiyero kunobva uwandu zvinhu zvakaenzana mubatanidzwa zvemari mari. Inoratidza chete vakasara zviratidzi pakutanga pamusoro nhau nguva yayo kugumiswa. The simba kukura, kuchinja kana kufamba nechiidzo kuti anoongororwa nguva pachiyero anogona kuonekwa bedzi Mhedziso nemashoko zvakafanana kutara kukura kana kuderera ukoshi. Mashoko akawanda hwakadzama anopiwa ari mubhokisi pachiyero machira.

Mubereko Loss Statement

Pakati nemishumo kuti mukwanisi inokosha chimiro, chimiro ichi hunodzorwa nokuisa mhando nenhoroondo musangano. Rine mashoko mari yakagamuchirwa uye mari chakakonzerwa namaneja, kuratidza simba ari kugadzirwa kwacho. By kukarukureta rinowanikwa zvabuda zvemari dzaona ane accrual hwaro kubva pakutanga kwegore. chimiro Izvi zvinoita kuti chinangwa vaongorore basa boka panguva Billing nguva.

Mashoko ichi, pamwe muchimiro nemwero - inodiwa kwose muridzi, kusanganisira madiki.

kuchinja noumhizha

Ko Vanosungirwa masangano diki, mushumo ichi chikamu chikuru akagadzirwa mari siyana uye nopindirana siyana chizvidavirire mashoko. It muchidimbu mashoko kuratidza shanduko guru mvumo uye mamwe mapoka - negadziriro yeparutivi, nemamwe, uyewo kukosha zvabatwa zvakaoma.

Chimiro ichazadzwa zvikamu zviviri. Okutanga vakapinda ruzivo pamusoro anowanika guta muzvirevo nhau nguva, chechipiri chiri vakazvipira ruzivo nokuti nguva pasi pakudzokorora. Mashoko ari Mushumo uyu decrypted nepakati zviratidzo, kusimbiswa chikamu chechitatu.

Cash Kuyerera Report

Mhando mashoko zvemari inowedzera yakananga chimiro, achiratidza zvinoitwa sangano zvikuru emura zvinhu - mari. Data pamusoro mari chaiyo uye water drainage mari yaipiwa kuchienzaniswa nevaya rapfuura nguva, kunosanganisira ongorora simba pamusoro twa masangano. Mashoko kwomushumo uno inobva pakuenzanisa muchikamu chechipiri data, izvo pfungwa mashoko pamusoro nekambani mari nokushanda guru.

Zvinodiwa Kuti zvemari nhau

Mashoko pamushumo siyana - rinokosha rine mashoko pamusoro mamiriro ezvinhu ari kambani. Saka, mashoko zvemari, marudzi ayo zvinorondedzerwa munyaya ino inopa nhamba zvinodiwa. Izvi zvinosanganisira kururama, kuvimbika, kushanda. Nokutsigira kwavo pakupera kwegore zvemari zvino vakaperekedza ane uwandu ose chizvidavirire zvinyorwa - pfuma, kugadzirwa pfuma uye mumatanda, mari, sungiro uye zvikwereti.

Mukuwedzera, nokuzvininipisa kwedu mashoko zvemari yaifanira mukati munhu chaiyo nguva, vakazadzwa vose anodiwa mashoko uye mashoko dzinoiswa pasi kudhindwa nhau mazita. Accounting mashoko, anoona zvakakodzera kuparadzana kambani, aifarirwa nhengo vakasaina.