71 account. xisaabaadka 71 kharashka

ganacsi kasta oo waqti ka waqti waxaa lagama maarmaan ah in ay soo saaraan lacag caddaan ah in shaqaalaha ujeedooyin kala duwan, sida tusaale ahaan:

• horumarka kharashka safarka,

• ka hor ah oo ku saabsan baahida maamulka iyo dhaqaalaha, iibka ah ee ogaansho, dayactir, si loogu bixiyo kharashka boosta iyo hoteelada, iyo sidoo kale dhammaan noocyada kala duwan ee ujrada.

Sidaas daraaddeed, waxaan u garan doonaa cidda xaq u leeyahay in ay helaan lacag ka yar warbixinta, taas oo sababaha arrintani u baahan, sida loo soo warqadaha iyo hawlaha xisaabaadka for bixinta lacag, laakiin sidoo kale hawlkarnimo si ay u sameeyaan warbixin horay on kharashka.

Xisaabiyaha - cidda ay yihiin?

Waxaa jira xaalado marka xisaabiye u hureen ama si taxadar la'aan saartay lacag u wakiillo ka qeybiyaha ama macmiil, oo u ku meelaynayaa 71 xisaabaadka. Asal ahaan this dembi ganacsiyada yaryar, oo rumaysan in sidan ay waxaa loogu talagalay la deyn ama amarka lacag bixinta. Tani waa xadgudub cad oo ka mid ah falalka sharci statutory ah.

Xisaabiyaha - daruuri waa shaqaalaha shirkadda. Intaa waxaa dheer, soo saarista lacagta by warbixinta horreeyaa soo gunaanaday shaqaale heshiis deyn ah, kaas oo dhigaya qiyaas iyo ku qeexan yihiin xuquuqda iyo waajibaadka labada dhinac.

Sida caadiga ah, kala duwan ee shakhsiyaadka wax-masuul ah oo lala xisaabtami karo oo dhigaya madaxa, samaynta si ku haboon, waxay sannad kasta la cusbooneysiiyaa. dejinta ee xisaabaadka imprest ka tarjumayaa 71 score ah.

Kharashka safarada ganacsi

idiina xisaabtamaan lacag on kharashka safarka waa la siiyaa lacag caddaan ah ama wareejiyay kaarka shaqaalaha ku salaysan codsi qoraal ah maamulaha xalka. Dabcan, kiiskan heshiiska of liability ma ahayd lagama maarmaan, maxaa yeelay, si ay u tagaan oo safar ganacsi shaqaalaha mid ka mid ah shirkadda, iyo sababta ay u safrayaan waa kartaan maamulka iyo xisaabaadka si xawaalad by 71.

The salaysan bixinta lacag on account

Arrinta la mid ah waxaa maamula sharciga lagu dabaqi karo iyo xeerarka aasaasiga ah ee hawlgalka this waa sida soo socota:

• Ma waraaqaha bixinta lacag on account haddii qofka shaqaalaha ah ku guuldareystay in lagu xisaabiyo lacagta hore la helay;

• lacagta la siiyo codsiga, aqbalin madaxa la ganaya ku saabsan baaxadda lacagta iyo muddada kaas oo waxaa la soo saaray;

• Warbixinta kharashyada kor loogu bixiyey oo saxiixay 3 maalmood gudahood ka dib dhamaadka safarka ama dhammaadka muddada ee madaxa.

Diiwaangelintu

Sidaas, ka dib markii qarashka ayaa la galay, ama ku soo biiray safar ganacsi shaqaalaha waxaa waajib ku ah in ay soo sheegaan in muddo 3-maalin ah oo ay soo gudbiyaan foomka warbixinta kharashka xisaabiye ao-1 waraaqaha caddaynaya kharashka meelmar fulin ah.

wararka kharashka waxaa lagu tiriyaa, oo waxaa natiijada la soo bandhigay:

• hadhaaga kaashka aan sida wada baabbi'in si walba;

• inta ka dhiman yahay, tan iyo kharashka waxaa laga dhigay wax ka yar qorshaysan;

• hareerayn lacag siiyo, sida ay ku qaatay ilaa xad ka weyn.

Balance celinta shirkadda lacagta caddaanka ah PKO iyo lacagta hareerayn waxaa loo dhiibay by RKO. All hawlgallada xisaabinta for imprest ka tarjumayaa 71 xisaabaadka.

Haddii la raaci waayo sharciyada la aasaasay by sharciga xaddiga lacagaha imprest laga joojiyey mushaharka ama aqoonsaday yaraanta oo markii danbe laga soo ururiyey by maxkamadda.

Sidee xisaabta

Viewed by ururinayaan macluumaad ku saabsan degsiimooyinka leh shaqaalaha deeqdaas bixiyo warbixinta. Qiimaha lacagtan waxay la xidhiidhaan account debit 71 ah, korrespondiruyas la xisaab lacag caddaan ah, tusaale ahaan, 50 - "Cash". xaddi diiwaan kharashka soo gala ka account credit 71 ee xisaab-kharashka debit, sida 10 - "Qalabka", iyo qaar kale.

Aan ku soo laabtay by qadar shaqaalaha Joornaalkan waxa koontada credit 71 ee account debit ah 94 - "Yaraanta". Ka dibna, xaddi waxyaalahan waxaa loo jaro daynta 94 in debit ah account 70. Haddii heyn ee mushaharka ay sabab u tahay sabab kasta wax aan macquul aheyn, ka dibna soo gala by 73 iyo kicisaa su'aasha ah ee magdhowga khasaarihii uu keenay in shirkada.

Waa in la ogaadaa in xisaabaadka gorfaynta waxaa lagu fuliyaa si gooni gooni ah, waayo shaqaale kasta oo la wadaraha bil kasta waajib taranta. xisaabaadka matoorada isticmaalaya barnaamijka "1C" kuu ogolaanayaa inaad si ay u abuuraan document la doonayo in macnaha guud ee soo saaray ama qoraal ah off, dhigay duwan wakhtiga ama cadee liiska hay'adaha warbixinta, xogta oo dhan waa la isku daro card account 71. Podotchetnik sidoo kale waa in lagu xisaabiyo lacagta kasta oo aad u fiican ahayd warbixin ka hor in waqtiga la qoondeeyey . Falanqaynta biireen log-amarka of bangiga 71, kaas oo la dhigay dhamaadka muddada warbixintan.

xisaabaadka Accounting

Warbixinta kharashka kasta waa buuxsamay xisaabiye la data dhajiyay u account 71. Macaamilada oo muujineysa howlgalka of account faaii'do ah:

• D-t 71 - t K-50 - ka soo xisaabtamo lacagta caydha.

• DT 71 - KT 51 - qadarka tixgalinayo in account hadda on kaarka shaqaalaha.

• DT 41 - KT 71 - iibka badeecadaha ka lacagta yar.

• DT 10 - KT 71 - iibka ah ee alaabta.

• DT 26 - KT 71 - culsu oo kharashka guud, sida ay bixiyaan adeegyada boostada.

• DT 20 - KT 71 - kharashyada eedeeyay safarka.

• DT 50 - KT 71 - inta kale ee sarkaalka imprest sameeyey lacag caddaan ah.

• D-T-70 - B-71 m - qadarka xisaabtamo hadhay ka mushaarka shaqaalaha ee lagaa jaray.

• DT 94 - KT 71 - shaqaale ayaa sheegay in kharashaadka taariikhda la doonayo sameeyey.

• DT 73.2 - K-71 t - haynta shaqaalaha yari.

• DT 91,2 - KT 71 - qadarka qoondaynta of yaraanta kharashka kale, haddii dib u soo kabashada waa wax aan macquul aheyn.

Features biilasha №71

Account waa firfircoon-dadban. Kor aannu eegnay, entries xisaabaadka dhaqameed oo isku xigta 71, marka ay u dhaqmo sida firfircoon ah, E. ie. Waxaa la soo gala on helo lacag iyo waxaa lagu tiriyaa la qoraal off kharashka. Sida xisaab dadban loo isticmaalo si joogta ah u yar, laakiin xaaladaha sida dhici.

Tusaale ahaan, lacag ee xafiiska shirkadda ee halkaas, iyo si ay u tagaan oo safar ganacsi lagama maarmaan ah, iyo qofka shaqaalaha ah u ogolaaday in uu isticmaali maaliyadda shakhsi on shardi ah in uu ku soo laabtay kharashka safarka waxaa la bixin doonaa. Xaaladdan oo kale, taararka la sameeyo D-t 20 - t K-71.

Xaaladdan oo kale, kharashka wax si ay u bixiso, iyo shirkadda gudagala in ay mag. Tusaalahaan, ka dhaliyo 71 - dadban.

Haddii shirkadda - qofka VAT a

Haddii shirkadda waa qofka VAT ah , iyo ururayaa xaddiga canshuurta bixiyaa alaabta ama adeegyada on account 19 - "VAT", ka dibna iibka ah ee alaabta ama adeegyada lacag bixinta lacag yar yar ee loo baahan yahay si ay u muujiyaan xaddiga VAT dhajinta DT 19 - KT 71 - at xaddiga canshuurta bixiyo.

The eed qoraal off kharashka

Qaadashada warbixinta ka hor, xisaabiyaha hubinayaa waraaqaha rumayn kharashka. Waxay noqon kartaa biilka, biilka iyo lasku iibka hantida, lacag caddaan ah iyo rasiidhada rumayn bixinta adeegyada kala duwan, tusaale ahaan. E. waraaqaha Hoose, kuwaas oo ku saleysan aasaas u ah dirka kharashka by 71.

shuruudaha ugu weyn ee macaamil ganacsi ee koontada waa xaqiijinta qoraal ah oo macaamil ah. In si kale loo dhigo, kharashka ku xusan warbixinta ka hor, waa in la xaq iyo xaqiijiyay waraaqaha xisaabaadka aasaasiga ah, si fiican u qurxiyey, faahfaahinta, saxiixyada loo baahan yahay, shaabadood iyo stamps ka buuxsamay. Kharashyada aan xaqiijiyay waraaqaha ama waraaqaha bilaw xaqiijiyay, aan la aqbali karin oo ka muuqata xisaabta, laakiin waa ben cawaaqib xun. shaqaale ah oo ka soo baxay jeebka u gaar ah in uu bixiyo kharashka sida.

Sidaa darteed, qofka lala xisaabtami karo waa in si dhab ah ka fiirsan qorshee warbixinta kharashka ah hab wakhti ku andacoodaan waraaqaha si fiican u dhameystiray kharashka ku gashay.

tallaabo xisaabiye

Xisaabiyaha, hesho warbixin ka hor baarayaa xisaabinta xisaabta, jiritaanka iyo design ee taageeraya waraaqaha, ee qaybta gaar ah ka dhigaysa lagu qoro kharashyada laga fekerayo Heshii 71 by rumayn dhajinta farshaxankiisa. Markaas ayuu qoray rasiidka ama account waaran lacagta kaashka ah ee lacagta kala duwanaanshaha u dhexeeya xaddi aad u fiican iyo qoondeeyay, waxaa dhiibteen shaqaalaha dukaanka oo xirtey warbixinta ka hor.

Waxa aad u baahan tahay in la xusuusto oo la xisaabin canshuurta

Period taas oo qofka lacag siiyo xisaabtamo hoznuzhdy, sharciga dhigay ma. Waxaa la go'aamin karaa by madaxa ururka. Si kastaba ha ahaatee, sharciga looma fasiraa sida taliyaha heeganka ah. Marka la dhiso mudada, qofka shaqaalaha ah waxaa waajib ku ah in ay soo sheegaan on kharashka 3 maalmood gudahooda ka dib markii ay dhicin. Oo haddii waqtiga xadidan ayaa la dhigay, ka dibna, muddo dheer, xitaa iyada oo aan ku tirinaya lacag caddaan yar, aadan u jebin kartaa. Sidaa darteed, haddii shirkadda ayaa go'aamisay in muddo ah la mid ah, sheegashada cashuurta u sarreeyey goobta muddada dheer ee lacag caddaan yar yar ee gacanta loo baahan yahay in la sameeyo, inkastoo aysan la oran karo waa macquul.

By aqoonsashada Xaaladaha noocaas ah, xafiiska canshuuraha iyaga kala saaro sida helitaanka amaah dulsaar la'aan ah, waxay dalbadeen in la ogaado xaddiga lacagta wax ka timi shaqaalaha, si ay u ka mid ah in Halabuurka ee ay dakhliga iyo sii cashuurta dakhliga shakhsiga ah.

looga baahan yahay ee cashuurta, taasina waa sharci-darro ah, tan iyo fikradda ah lacagta wax, Art aasaasay. 212 ee xeerka cashuuraha kuma jiraan xaaladda kor lagu sharaxay. Iyadoo la tixraacayo xeerka cashuuraha ka faa'iidaa waa wax waa dakhliga la helay:

• ka keydka xiisaha ay u isticmaalaan lacagaha ee hay'adaha credit;

• helitaanka hantida ama adeegyada qandaraas sharciga madaniga ah;

• barashada afku ee saamiyada ama securities kale.

The dood maamulka canshuurta haddii ay taasi waa sharci darro ah, sida deymaha ay ka hay'adaha credit rasmi ah heshiiska iyo bixinta lacag caddaan yar yar waa la fuliyay arjiga. Laakiin in danaha maamulka shirkadda - xaq u leeyihiin inay fuliyaan waraaqaha deeqda lacagaha in la tiriyaa si looga fogaado sheegashada hay'adaha kormeerka.