Gadziriro wakaiswa zvinhu. Basic chizvidavirire Entries pamusoro dzinokosha rinoreva

Non-kuitika yesangano iri kambani inoita basa rinokosha iri kugadzirwa kutenderera, izvo chokuita logistics urongwa, zvokutengeserana, services uye vakabata mhando basa zhinji. Izvi mhando zvinhu inoita kwesangano kuti uwane mari, asi zvinokosha kuti nokungwarira kuongorora murwiyo, mamiriro, mari nechimwe chinhu. Kuramba zvichiongororwa rinoitwa pahwaro ari ndizvidavirire data, izvo zvinofanira kuva zvechokwadi uye zvakarurama. The chikuru wiring pakati dzinokosha rinoreva anowanzoramba, asi pakuitika zvingaitika mwero ezvinhu.

wakasimba midziyo

yesangano iri sangano dzakasiyana kutenderera turnover, kureva. e. muitiro tama kunokosha mutengo kugadzirwa zvigadzirwa. Non-razvino pazvinhu ndeizvi illiquid Mapato, ivo dzinoratidzwa kubudikidza anotevera zviratidzi:

1. Mukuru kwokutanga mutengo.
2. Kubatanidzwa vakawanda inogadzirwa zvinogara apo kuramba kwokutanga muviri.
3. The phased kutapurirana mitengo mukurima mari uchishandisa amortization kubhadhara.

Accounting kupinda nokuti wakaiswa zvinhu zvinofanira akagadzira nemazvo azvidavirire mhando twa, ayo upenyu, chinangwa kushandiswa. Azvidavirire nokuda aishanda basa nhoroondo 08, 01 uye 02 kuti pusa depreciation mhosva. Fixed ndeizvi akakamurwa inotevera mapoka: zvivakwa, motokari, makombiyuta, midziyo, zvipfuwo, motokari, achiwana (perennial), kuvaka nematurusi. Zveakaunzi wiring chezvinonhuwira kuti yakatarwa yesangano vanofanira iine zvachose ukoshi. Panyaya iyi, iyo kunobatsira ane tsika dzakawanda: yepakutanga, uye residual recoverable. All rokutengesa mashandiro (inofamba) twa pamwe runoenzanirana kupinda muna ndizvidavirire zvenhoroondo, kureva. E. tsamba akaanyora enderana. Huru non-iyezvino ndeizvi kuzivikanwa zvinoshingaira chikamu pachiyero, chikamu №1.

amortization

Munhu wese, kusanganisira vaya vari kuchengetedza munhu akadarika twa ndiyo kupedza oparesheni, iyo kunobva chinangwa, tichitarisa kushandisa kana mapoka zvinhu. In oparesheni, mumwe chikwata pasi kupfeka, izvo zvinogona mutsika (obsolescence) kana panyama (rizere zvekuvaka kukura, cannibalization, kuparadza). Depreciation (Nhoroondo Postings 02) anotanga -bereka kubvira panguva yaro kunyoresa pamwedzi kuenzana (the Linear girafu) Yakabudiswa ose nguva kushanda. Akaverenga somunhu chikamu chokutanga (mutengo + mari rework kana kuzodzosera Kukoshesa Data) kukosha pfuma, kufungisisa nguva kushanda. Pfeka kukurukurwa nokuda pusa, №02, uye expensed zviyero, sezvamakaropafadzwa chikwata inoshandiswa. Vaunganidza depreciation wiring hwakanyorwa anotevera zvinyorwa rokuzvidavirira evoruzhinji: D ^t 20, 44, 25, 26, 29, 23, 97, 91; By ^t 02 depreciation dzaona pamusoro zvinhu kureva upiyona, mamwe kugadzirwa dzinounzwa kuti rendi. Vaunganidza panguva amortization uwandu iri deducted kubva mutengo uye akapa residual mutengo sezvavakatarirwa chinhu chinogona kutengeswa, scrapped, namambo mumwe chete dzakaparara. In wiring iri dzinokosha zvinoreva kuti anofanira kuraswa: ^t R 02; By ^saka №01 / subaccount.

zvitengeswa

Kugadzirwa Non-kuitika uye mukuru mabhizimisi ndeizvi vawana nokuda hombe guta mari, izvo zvinogona yavo, rakumbirwa uye inivhesitimendi. Source mari anogona kuva:

1. Kutenga kubva bhizimisi.
2. The mupiro havaoni.
3. Free (kuzozvidzorerwa) hutachiwana.
4. Erection (kuvaka).
5. Pakuunganidza munhu ita mutengano chibvumirano.

Mumwe oparesheni achabatsirwa magwaro yaidzorwa rakabatana chimiro uye vakagadzirira runoenzanirana chizvidavirire kupinda (wiring). Wakaiswa midziyo kuti zvinoda rumwe chakagadziridzwa, kugadzwa uye kugadzirira kushandiswa pachishandiswa Masvomhu uye bhuku pakutanga ukoshi aumbwa, zvinosanganisira zvose akakodzera mari. Kuchinjwa wakaiswa yesangano, wiring uye magwaro anoenderana rakapa maererano chibvumirano, uye iwe mugamuchire mari nhoroondo nokutengesa kana pamusoro kugadzwa chinhu.

tenga

Mukuita chekuunganidza ayo ano zvinhu branch ukoshi zvinoratidzwa pamusoro bhiri 08 pamberi nokutumwa. Parallel evoruzhinji zvairatidza kunyorerwa bhizimisi uye mutero munataisireva kunobva kutengeserana. Kana iwe kutenga chinokosha pasina pakuzadzisa uye nokushanda rimwe nguva kuchinjwa chizvidavirire zvaunoswedera zvinotevera tsamba:

• D ^t №08 / s; By ^t 76 kana 60; ari uwandu chikwereti chikwereti kuna counterparty nemasangano aidaro kutumirwa, kavha;
• A 19 ^m / subaccount; K ^mamita 60, 76; kukosha kunoratidzwa VAT;
• D ^t №01 / subaccount; K ^M №08 / subaccount; Verengai kwokutanga chamunowana iyo chinhu anoiswa pamusoro nhoroondo uye kunooneka nechiyero pepa;
• D ^mamita 76 60; By ^t 51, 71, 55, 52, 50; akabhadhara chikwereti iri mari, isiri mari, kubva anokosha munhoroondo kana kuburikidza vanozvidavirira (mvumo) munhu.

The chikuru wiring pamusoro dzinokosha rinoreva zvinoitiswa zvakafanana akazadzwa panguva Posting magwaro (uwandu kadhi kugamuchira chiito).

rework

Vakawanda midziyo yakatarwa yesangano (nokuti zvinangwa zvakasiyana) havasi chete anodhura, asi kukura kuti vave zvakaoma kutakura uye urongwa wokugadzirira basa. Muchiitiko chino, zvose okuwedzera mari vanobatanidzwa ndeichi uwandu kwokutanga ukoshi chairema zvinhu. Pfungwa kuwanda kwavo inoitika nhoroondo 08 iri tsamba nenhoroondo Masvomhu. Installation basa, gungano uye kugadzirira kutenderera zvinogona kuitwa pasina mutengi sangano mauto, upiyona zvitoro, muchiitiko ichi, kuti ukama mari achabudiswa mumatauriro pakuburitswa nhoroondo. Izvi zvichaita kunowedzerawo chikwereti pamusoro remuneration pakati vashandi of emakambani vanobatanidzwa mairi, uye uchatamisa runoenzanirana mari (soc. Insurance, mudyandigere). Kutambirwa munhu wakaiswa twa wiring:

• D ^t №08 / chik. K ^mamita 76 60 tenga;
• A 19 ^M; By ^cq. №60 kana 76 kuti kukosha pachena VAT;
• D ^t №08 / s; By ^t 23, 29, 25, 20, zvichidhura chokugadza kupedziswa munhu akatenga chinhu;
• D ^t №08 / chik. For ^T-70 (69, 68), 10 / subaccount, mudonzvo kuongororwa c / Ave, mitero, akapedza zvinhu achigadzirira BPA;
• D ^t №08 / chik. By ^t 68; basa iri chibvumirano webasa (pachake mari) VAT.

kana:

• D ^t №08 / chik. By ^cq. №76, 60 zvekushandisa pamusoro kuisa inopiwa mapato wechitatu kuwedzera mutengo chinhu;
• D ^t №01 / subaccount; By ^saka №08 / debit subaccount chinhu pazvinhu yesangano panguva dzakaitika mutengo. Payment kuti bhizimisi tichiregeredza asiri mari kana mari iri kupera wayo mari zvaisanganisira mu mari kugadzirwa zvigadzirwa pamwe dzakaonekwa chinoratidza.

Dhonesheni, mupiro kuna Criminal Code

Kana ukapiwa chaiyo chairema BPA kubva kambani havaoni kana mari inodiwa kuti vaongorore chinhu. Kuti uone kukosha nani kuita yakazvimirira nyanzvi, sapamazuva nekumwisa 5 nguva shoma mubayiro chisingapembedzwi kuchinjwa anogona rakadzima. Muzviitiko zvacho zvose, kuti chinokosha zvingada nadzurudzo kana fora, apo zvinowanzoitika akavhiyiwa yakanyorwa zvinotevera kuti:

1. Kupa (pakukurukura) huru nzira wiring:

• D ^t №08 / chik. K 98/2 ^T kwakatarwa ari chinhu Ob;
• D ^t №01 / subaccount; K ^M № 08 / chik. capitalized twa. The mutengo kupfeka nhoroondo chinokosha rinosanganisira zvose mari kugadzirira oparesheni.

2. Kubva havaoni vasiri kuitika zvinhu vakagamuchira somupiro kuna mvumo (mugove) pavane zvavakanga vachida kuita. mutengo kwavo pakutanga se uwandu basa + nokuunza chinhu. Kutambirwa munhu wakaiswa twa wiring:

• D ^t №08 / chik. By ^t 75 akatorwa kubva havaoni;
• D ^t №08 / chik. By ^cq. №76, 60 yokugadza, gungano, nadzurudzo nemapoka wechitatu;
• A 19 ^M; K ^M 60 kana 76; VAT;
• D ^t №01 / subaccount; By ^saka №08 / Sub-nhoroondo Postings Os chinhu. Muitiro kuunza kunobatsira kuti kushanda hurumende inogona kuitwa nokuzvidzora kutsigira mabasa sangano.

mudyandigere

Murwiyo nechivako zvinhu anokosha kugadzirwa zvinhu vanofanira kutevedza pagadzirwe zvinodiwa zvavakanga vachida kuita. Mune Kuongorora kudzoka musi yesangano reshiyo inoratidza zvinhu kuti chamunobata kwenguva refu kana ari mamiriro kuchengetedza. chidimbu kwakadaro zvokushandisa sangano rinogona kutengesa, kukanzura, gujunura kana ita mutengano chibvumirano kuti uchatamisa kunobatsira. Postings vari muzviitiko izvi, vanofanira kuratidza mari migumisiro kuchinjwa zvinhu. Chinodiwa kuti pezvakaitwa zvose zviri kuona residual kukosha UF chikwata. Nokuti kukarukureta ayo anobva uwandu vaunganidza depreciation kuti nguva kushanda, izvo zvinoratidzwa kusvikira ^T nhoroondo №02. Basic wiring kubva pazvinhu yesangano akagadzirirwa pamudyandigere, aireva depreciation nyora-offs uye kuvhara nyaya iri imwe piece zvokushandisa, yokufambisa uye zvichingodaro. D.

Implementation

Muitiro kutengesa huru ano twa kunoperekedzwa nokuzadza kwakakodzera chizvidavirire evoruzhinji. Chokutanga, kuchera chibvumirano, iyo inoratidza mutengo (yakabvuma mutengo) aziva OPF chikwata. Uyezve anogadzira rokuzvidavirira uwandu kadhi, pahwaro iyo kukanzura twa.

Wiring kunofanira kuratidza chokwadi kurasira, kuchinjwa chitupa (kwezvipimo chimiro) ari chinhu chinoitwa tichifunga chibvumirano ukoshi. Sale (Kuraswa) kubva pazvinhu yesangano, Posting:

• D ^mamita 76, 62, 79; K ^mamita 91/1 billed ne Group;
• D ^t №01 / subschetchet kwetsvina; K ^M №01 / subschetubschet kwokutanga mutengo mhosva chinhu;
• A 02 ^m / Analytical nhoroondo; K ^mamita №01 / subschetchet kwetsvina; depreciation kubva pazvinhu yesangano, wiring inoitwa nerimwe boka rokuzvidavirira yoga;
• D ^t 91/2; K ^mamita №01 / subschetchet kwetsvina; mhosva (tsunga) ari residual kukosha kunobatsira chikwata;
• A 83 ^M; Nokuti ^T-84; mamwe Kukoshesa (apiwa Kukoshesa) Os zvakanyorwa kure;
• D ^t 91/2; By ^t 23, 25, 29, 70, 69, 10; mari chokugadzirira chinhu Sale;
• D ^t 91/2; To 68 ^m / subaccount; VAT;
• D ^mamita 51, 55, 50, 52 (ari Masvomhu mu currency); For ^T-62 uye 76; vakapiwa mari kubva mutengi yacho chinhu Os.

chinja

Kana chombo mupiro chikamu kana achitenderana wiring makambani vakagadzirira zvakafanana. Kusara ndechokuti ari inivhoyisi uye kuchinjwa mari kubva mutengi, sezvo iri mhosva hakuna pati yakadaro kuti chibvumirano. Zvinofanira kuziva kukosha panoperera nguva kushanda uye nyora-kubva depreciation ndiye chiyereso kushanda vose Kuraswa dzisiri kuitika zvinhu. Inventory chinhu kadhi yapera, liquidated munyaya chaienzanirana Analytical nhoroondo.

nyora-kure

Non-ano twa inochera panguva kushanda, kureva. E. Kubvisirwa vamwe vavo michina maitiro kana usingachashandi. Muchiitiko chino, nhindi michina kana chokufambisa zvakaoma dzika, saka mabhizimisi kunowanzoitwa kunyorwa akabviswa pakuenzanisa ake kana akadana dismantling. Kana disassembling zvikamu chinhu, yokutsiva nhengo zvinofanira dzinoongororwa uye capitalized sezvo chinokosha (nhoroondo 10 / subaccount). Accounting chiito icho rakapa pahwaro Kudzimwa of kunobatsira. The Postings yakanyorwa kutevedzana:

• D ^t №01 / subschetchet kwetsvina; K ^M №01 / subaccount; akatakura (kwokutanga) ukoshi debited;
• A 02 ^m / Analytical nhoroondo; K ^mamita №01 / subschetchet kwetsvina; Depreciation akanyorwa kure;
• D ^t 91/2; K ^mamita №01 / subschetchet kwetsvina; munhu residual ukoshi;
• A 83 ^M; Nokuti ^T-84; revaluation;
• D ^t 91/2; For ^T-26, 29, 70, 69, 10; zvichidhura dismantling;
• D 12 ^m, 10 / subaccount; K ^mamita 91/1; vari vapinda haringakupembedzi nhengo, consumables uye consumable zvikamu vakawana panguva dismantling IFT chikwata.

chikwata Kugadzirwa midziyo nyora-kure chinoitwa kana kurasikirwa. Izvi zvinogona kuitika kuburikidza mhosva yacho munhu aitarisira, somugumisiro njodzi. Kana mutadzi chikazozikamwa, muripo kukuvara zvinofungidzirwa nomazvo vanhu akaita achizvibhadharira zvaanoda kamwe kana mumatanho, mukati imwe chaiyo nguva nguva. At zvizere kana rushoma kuparadzwa Os chinhu somugumisiro sezvisingakundiki (simba majeure) ezvinhu, muridzi wekambani angataure kubatsirwa inishuwarenzi, kana paine chibvumirano pamusoro muripo. Nekurangarira kushandisa mureza kwema vari pamudyandigere zvinhu. Wiring, izvo rakanyorwa ramangwana kuvimba muripo kunobva. Kana inishuwarenzi muripo:

• A 76 ^m / subaccount; K ^M №01 / subaccount; Chinosanganisira kukosha insured pfuma;
• D ^mamita 55, 51, 52, 50; To 76 ^m / subaccount; kubhadhara inishuwarenzi akapiwa;
• A 99 ^M; K ^mamita 76/1; uncompensated mari akanyorwa kure. In allocating Nokurasikirwa kuti mutadzi zvinoitwa chizvidavirire vakanyoresa kuti unoenderana evoruzhinji:
• A 94 ^M; K ^M №01 / subaccount; Kwairatidza rokushaya, kukuvara PF chinhu;
• A 73 ^m / subaccount; By ^t 94; mari mhosva kuti mutadzi;
• D ^mamita 50, 70, 51; To 73 ^m / subaccount; muripo kubhadhara mari iri mari, nokuda kana sokubhadhara chikwereti tichiregeredza mubayiro.

kushandisa michina

The Postings pamusoro nhoroondo kufamba vasiri kuitika zvinhu anowanzoramba. In mashoko kushandisa michina pakubhadhara zvose rokuzvidavirira nokuda chokugadza setup usashandisa chizvidavirire basa iri nyore zvikuru. Akaderedza gwaro kuongorora uye kwakawedzera kunyatsoshanda. Data kupinda zvinoitwa nokuzadza kwehurongwa kuMudzidzisi gwaro, izvo zvinoita kuti vapiwa kuzadza zvose pasina chizvidavirire zvenhoroondo chimwe chinhu. Nguva kunyoresa mabasa uwandu makadhi, Analytical manotsi ari yekudyidzana ipfupi. Zvoga muitiro korrespondirovaniya pakati nenhoroondo (chizvidavirire Postings). Wakaiswa yesangano, kushanda guru, guru, zvikwereti chakaita kuti maererano pazvinoitwa purogiramu, yakavakirwa mazano Data uye aripo mitemo.