Ngiyazithanda izinhlelo - zenza izimanga. Kodwa wazi okuningi ngezinhlelo kunami.
Kodwa-ke, izimangaliso azenzeki ezinhlelweni kuphela, kodwa ngisho nasendaweni elukhuni nengenamakhaza njenge-accounting. Yebo, yebo, kuyo ngokwayo - ku-accounting, enginayo imizwa engathandeki: uzwela oluqotho nolujulile (ngemuva kwakho konke, lokhu kuwumsebenzi wami wangempela) kanye nenzondo engaphansi endala nenomdlandla (ngiyazi izinto mayelana ne-accounting ongakaze uphuphe ngazo. ).
Ake sigxile kokuhle kulokhu. Ake nginitshele ngosungulo olulodwa oluhle emkhakheni we-accounting methodology ebizwa ngokuthi “isikhwama sokucwila”.
Ngiyasola ukuthi awukezwa ngesikhwama esicwilayo, noma ngabe uke wezwa into efana naleyo, awazi ukuthi sisetshenziswe ngani. Futhi awuwedwa. Akunakwenzeka ukuthi ama-accountant esimanje anomqondo ngakho - ngaphandle kwalawo ma-dinosaurs okuhlangenwe nakho kwawo komsebenzi kudlule kwamashumi amathathu. Ngenxa yokuthi umqondo wesikhwama esicwilayo washabalala emsebenzini wokubalwa kwezimali emuva ngo-1992, futhi ngisho nangaphambi kwalokho incazelo yawo yezomnotho yayiqondwa kakhulu kuma-accounting aphezulu kanye nokuphatha, okungukuthi, akubona bonke ababhali bama-akhawunti abavamile. Yingakho ukuhoxiswa kwesikhwama sokwehla kwamandla emali kwiChart of Accounts kungazange kudale isililo emphakathini. Ngiyaqonda, sasingekho isikhathi salokho: isakhiwo senhlalo yesifunda esikhulu sasishintsha, lonke uhlaka lomthetho lwalungaphansi kokubuyekezwa...
Kodwa angeke aze adlulele phambi kukababa wakhe endaweni yomlilo. Ake siqale.
Lokhu bekuyizibalo ezifakiwe zokubalwa kwezimali zezimpahla ezingashintshi ngokweShadi lama-Akhawunti ka-1985:
Inkinga icacile, okufakiwe kwe-accounting ngeke kutshele abantu be-IT lutho. Ngakho-ke, ngeke ngihlale phezu kwabo, kodwa ngizochaza ingqikithi yendaba.
Ngaphambilini, ngesikhathi somnotho ohleliwe, amabhizinisi kahulumeni athola impahla engashintshi (okungukuthi, izindlela zokukhiqiza, uma sisebenzisa amagama ezomnotho) ezinkonzweni. Izingqongqoshe bezingakwazi ukwaba imali yokuthengwa kwempahla engashintshi, kodwa lokhu akuzange kuwushintshe umnyombo wodaba.
Ngesikhathi somsebenzi, izimpahla ezingashintshi kancane kancane zaguga futhi zangabe zisakwazi ukusetshenziswa, amabhizinisi abe esezithenga futhi njengoba kudingeka.
Ngakho-ke, isikhwama sokuncipha kwenani senze kwaba nokwenzeka ukulawula ukusetshenziswa kwempahla engaguquki, ngomqondo wokuthi sikhawulele ukuthengwa kwempahla engashintshi ngaphakathi kwevolumu eyatholwa ekuqaleni enkonzweni.
Ngokuvumelana ne-akhawunti engenhla, amabhalansi ama-akhawunti ahilelekile asho lokhu okulandelayo:
Konke okucatshangwayo njengamanje kuye kwacatshangelwa (imigqa ephezulu), kanye nenani izimpahla ezingashintshi ezingathengwa ngalo (umugqa ongezansi). Ngakho-ke “ukwehla kwenani” egameni le-akhawunti: ngokwezibalo, leli inani nje lokwehla kwenani elinqwabelene, elishintsha ngale ndlela:
- ukwanda ngenani lokwehla kwenani elinqwabelene,
- yehliswa ngenani lezimpahla ezingashintshi ezithengiwe.
Awungenanga? Ake ngichaze.
Ibhizinisi likahulumeni libe nelungelo lokuthenga izimpahla ezingashintshi ngenani lesikhwama sokwehla kwenani, kungasekho.
Ake sithi inkampani ithole imishini ebiza ama-ruble ayizigidi ezi-2 evela enkonzweni. Isikhwama sokwehla kwentengo singu-zero, ukuthengwa okwengeziwe kwemishini akunakwenzeka.
Kwadlula isikhathi, futhi ukwehla kwenani lama-ruble ayizinkulungwane ezingama-300 kukhokhiswa imishini. Ngakho-ke, isikhwama sokuncipha kwentengo senyuke ngama-ruble ayizinkulungwane ezingama-300: kwaba nokwenzeka ukuthenga imishini ngale mali.
Sithenge imishini ngama-ruble ayizinkulungwane ezingama-200. Isikhwama sokuncipha kwentengo sehle ngokufanele ngama-ruble ayizinkulungwane ezingama-200, sishiya ama-ruble ayizinkulungwane eziyi-100, okusengenzeka ukuthenga imishini eyengeziwe.
Futhi njalo, njengoba kudingeka.
Ngenxa yalokho, izindleko zemishini ebhizinisini likahulumeni elinjalo alikwazanga ukudlula ama-ruble ayizigidi ezingu-2. – inani lemali eyayabelwe ungqongqoshe ekuqaleni. Kwakukhona ithuba elisemthethweni lokuthenga imishini eyengeziwe (uma kwakukhona izimali ezitholakalayo, yebo), kodwa kwakungenakwenzeka ukubhala ukuthengwa okunjalo ngokufakwa kwe-accounting: ukuxhumana kwama-akhawunti akuzange kunikeze lokhu. Uma bekushoda isikhwama sokwehla kwamandla emali, akekho noyedwa umgcini-mabhuku omkhulu ongasayina idokhumenti yokukhokha, ingasaphathwa eyerisidi. Uma sikhuluma ngemibandela yokubalwa kwezimali, kwathengwa impahla engaguquki ngezindleko zesikhwama sokwehla kwenani, akukho okunye. Ngakho-ke, umqondo wokuthenga impahla engashintshi ngokungemthetho awuzange uvele ngisho emakhanda abaqondisi; wawuyingozi kakhulu. Yebo, baphambana futhi bakhohlise - kodwa ngezindlela ezinobuqili neziyimfihlo.
Qaphela ukuthi umphumela odingekayo wafinyelelwa kahle kangakanani: hhayi ngokuvinjelwa okulawulwayo noma isidingo sokuhambisa umbiko kwabaphathi bentela, okuyinto abangeke behluleke ukuyenza namuhla, kodwa ngokufaka ama-accounting angasho lutho! Isimangaliso sangempela, ngombono wami. Kungenxa yalezi zici ze-methodological ngqo engizikhonzile ukubalwa kwezimali.
Manje ake siphendukele ezikhathini zanamuhla.
Ingabe umqondisi wesimanje unalo ithuba lokuthenga izimpahla ezingashintshi njengoba efuna? Oh yebo, uma kukhona inani ku-akhawunti yasebhange yenkampani. Ingabe umqondisi unalo ithuba lokudlulisela yonke imali etholakala ebhizinisini kuDandelion LLC? Yilokhu okwenzeka ngaso sonke isikhathi. Ingabe ikhona imingcele ekusetshenzisweni kwezimali ezitholwe kubasunguli? Kunemikhawulo ethile yomthetho, kodwa ayikho ye-methodological, futhi lokhu kuyisici esinqumayo. Ngemva kokuthola imali kubasunguli, umqondisi unethuba elingenakuvinjelwa lokuyishayela kude nolwandle abese ebhidliza ibhizinisi. (Ngicela ungangicasuli ngokuthi kukhona i-akhawunti enkulu egunyaziwe yalezi zinhloso: le akhawunti ibonisa kuphela amanani ashiwo kumadokhumenti ahlanganisayo, akukho okunye).
Ngisho nangaphakathi kohlaka lwengqondo yonxiwankulu yamanje, lokhu kuwukuzenzela okungenangqondo okusobala. Abasunguli batshala imali ekuthuthukisweni kwebhizinisi, okusho ukuthi: izimpahla ezingaguquki kufanele zithengwe inani elithile, imali yokusebenza kufanele ithengwe ngenani elithile, ingxenye esele yemali egunyaziwe kufanele ibe isikhwama samaholo kanye nezigodlo uma kwenzeka kuphoqa. majeure. Izilinganiso ezimisiwe kufanele zibhekwe ngesikhathi senqubo yokukhiqiza, okungukuthi, ohlelweni lokushintshwa njalo kwemali emisiwe nesebenzayo. Lezi zilinganiso zingalawulwa ngokubhalelana kwama-akhawunti e-accounting, ngoba isidingo sokulawula - kungakhathaliseki ukuthi ingxenye yezinkonzo noma ingxenye yabatshalizimali abazimele - asikadluli. Maye, ukulawulwa kwezimali kwacekelwa phansi ngamabomu ngenxa yophiko lonxiwankulu.
Ngeke ngikwenze mhlophe ukubalwa kwezimali kwenkathi yamaSoviet - kwakukhona i-eclecticism eyanele ngokomlando kanye nombhedo kuwo - nokho-ke, ukuqonda okumangalisayo nokutholwayo kwenzeka naku-accounting yaseSoviet, njengokwehla okufanayo nezinye izimali ezifanayo. Izimanga, ayikho enye indlela yokusho.
Source: www.habr.com
