51 lissafi. 51. Accounting ta zare kudi asusun 51

Duk wani tattalin arziki da aiki shi ne ba zai yiwu ba ba tare da kungiyar na kudi gudana. Cash shiga a duk matakai faruwa a Enterprises daga duk wani nau'i na ikon mallakar. Buying aiki babban birnin kasar, zuba jari a cikin gyarawa dukiya, biya zuwa kasafin kudi na matakai daban-daban, wadanda suka kafa, ma'aikata na kamfanin - duk samar da administrative ayyuka ake yi ta hanyar kudi, da kuma domin da su samu.

Siffofin biya

A aikace, akwai biyu main iri biya - tsabar kudi da kuma cashless. Cash mafi yawa ana amfani da adadi kaɗan na tsabar kudi kwarara - a dunƙule-Naira Miliyan Xari biya za a iya sanya ta cikin kashiya na kamfanin. Domin kananan kamfanoni tare da kananan yawa, kuma suna fadin albashi, da yin amfani da tsabar kudi ne mafi wani zaɓi. Manyan kamfanonin ƙara an al'amurra cashless tsarin. kamar yadda aka nuna da sakamakon da amfani, shi ne yafi dacewa, da sauri da kuma rahusa fiye da aiki tare da manyan yawa na tsabar kudi. Saboda haka, to date, 98% dukkan biya sanya ta cikin banki tsarin, ta banki akai.

Tafakkuri da wani cashless tsarin a lissafin

Domin da bincike, shiryawa, lissafin kudi, da tanadin share kamfanin yana buɗewa roba balance sheet lissafin kudi ta 51. Shi ne aiki, wanda ke nufin da tunani na shigowa kudi a kan zare kudi gefe, da ya kwarara kudi albarkatun - a matsayin aro. 51 lissafi kafa domin lissafi na mobile daga kamfanin ta dukiya - ajiya a banki. A balance aka nuna a cikin kowa yana da tsari na saura (ciyarwarsu) aka ƙaddara kullum domin gudanar da kudi management. Hikimar tantance records an kiyaye domin kowane abu na samun kudin shiga da kuma kashe kudi dabam. Organization iya lokaci guda bude bukata yawan asusun a daya ko fiye bashi cibiyoyin. Ko da ta ga adadinsu, da dukan bayanai a kan motsi na ba-tsabar kudi biyan bashin da aka kara da kuma gudanar da 51 account. Kuma awo (saura) da aka kafa bisa ga dabara: + saura a farkon yawa a cikin zare kudi account - nuna na aro. A sakamakon haka ne Naira Miliyan Xari da samuwa (a halin yanzu) take nufi. Yana nufin 51 a matsayin na farko da asusun zare kudi balance ga na gaba lokaci.

Iri ba tsabar kudi biya

All biyan bashin da kuma shiri ayyukan suna da za'ayi ta banki, tare da abin da Organization ya kammala yarjejeniya da asusun tabbatarwa. Dalili na hukumar na janyewar ko miƙa kudi ayyukan ne a takardar da mai, wadda za a iya tabbatar da banki ma'aikata a kan yarda da dokokin da daidaita siffofin. A nau'i na cashless biyan bashin kungiyar, yana nufin mai nã zãɓen nasu, dangane da alkawura na musamman counterparties. Mafi sau da yawa, da biyan kamfanin ta wajen wani kayan aiki ba banki da wani tsari don karbo (sokewa, canja wuri) cashless kudi daga asusun a cikin ni'imar da ya ce kamfanin. Kadan amfani mika wuyansu da sakewa, tabbaci ba a bukatar daga mai shi daga cikin dukiya. Cash janye for your own bukatun da taimakon kungiyar sanya cak. The masu banki ana buƙatar iyaka cak a kan tushen da aikace-aikace. Cika da kuma bokan da ya dace sa hannu da like da zanen gado checkbook iya bauta ma ga lissafi na mallakan kamfanin asusun da kungiyoyin-kwangila, kaya, da sauransu. D. A wannan yanayin rajistan aka bayar a kan kungiyar ko ta jiki mahaluži (ta wakilin) da kuma cashed kan gabatar da banki payer.

Aikace-aikace a kan halin yanzu lissafi

51 lissafi dogara ne a kan banki sanarwa. Don ta compulsorily a haɗe takardun, wanda bauta wa domin da motsi kudi a wani asusun musamman na sha'anin. All write-offs, canja wurin zuwa mai shi daga cikin dukiyar da samar da sanarwa lokaci, da goyan bayan wani kwafin na fita biya domin ko request. A kashin baya hidima a matsayin rajistan shiga withdrawals gaskata. Rejista da yawa samu daga sha'anin owner (sallama na ɓangare na Saide a tsabar kudi), gyarawa banki domin. Kudi samu daga abokan ciniki da kuma sauran mabartan, a cikin tsarin na contractual wajibai, tabbatar da kwafin da shigowa biya domin biyan kungiyar. Dukan takardun a kan motsi na ba-tsabar kudi biya aka sanya a cikin m daidai da daidaita siffofin da kuma bukatun da Bank, za a sanya hannu da izini mutane ya niƙe.

zare kudi

51 zare kudi asusun nuna tsabar kudi inflows. Rejista faruwa daga wadannan kafofin:

• Kashiya Company (D 51, K 50) - Wannan aika rubuce rubuce da aka yi don kudin shiga ga asusun na tsabar kudi daga tsabar kudi Register.
• Biya wa kwangilar (D 51, K 62/60/76) - yaba da lissafi na adadin abokan ciniki, wasu receivables daga kaya (maida, overpaid kudi, mazauna na abokin ciniki kuka).
• Credits, rance (R 51, R 66), - da aiki ne da za'ayi a cikin hali na zuwa ga asusun samu leveraged.
• A cikin lissafin da hannun jeri, masu (R 51, R 75) - wajen sanya promoters (as ta kara circulating ko izini babban birnin kasar).
• Lissafi da kasafin kudin da kashe-kasafin kudin kungiyoyi (L 51, 68, 69) - ne overpaid haraji ko da adadin zamantakewa support (amfanin, rashin lafiya iznin, da dai sauransu ...).

zare kudi yawa taƙaice a lokacin da rahoto lokaci lokaci ne na ra'ayin kowa nuna alama na tsabar kudi ga asusun na sha'anin. Domin da bincike a matsayin kudin shiga amfani da yawa balance sheet da kuma lissafi analysis.

rance Movement

Credit lissafi 51 ne generated daga zare kudi (kwarara) na ba-tsabar kudi dukiya da sha'anin. Yawa a kan aro na nuna jimlar adadin canja wurin, rubuta-hambarar da kuma withdrawals, aza a kan ta 51. ma'amala a kan aro kamar haka:

• Cash janye (D 50, K 51) - daga yanzu asusun janye kudi zuwa a cikin sha'anin kudi (cashing ya auku a wata iyaka iri, tare da wani nuni ne na kashe kudi). Mafi sau da yawa kungiyoyin amfani da wani ɓangare na kudi a biyan hakkina, ko tattalin arziki da bukatun.
• Motsi cashless (D 51/55, A 51) - wannan rubutu ne da za'ayi a karkashin canja wuri na kudi zuwa wani asusun ko musamman haruffa na bude yi nufi ga lissafin da takwarorinsu.
• Biya wa kaya, yan kwangila da sauran bashi (D 60/62/76, K 51) - canja wuri da kadarori da wani halin yanzu account tare da adireshin kwangila (ga dukiya da kuma ayyuka, samfurin dawo, da dai sauransu ...).
• Aron lissafin, rance da kuma credits (D 66, K 51) - ne percentages ga yin amfani da aro kudi ko sãka basusuka a kan basussuka.
• Cikar wajibai zuwa kasafin kudi na daban-daban matakan da karin-kasafin kudi (R 68/69, R 51) -, dangane da haraji ko asusu, a rubutu na nuna dacewa sub-lissafi.
• Hakkin (R 70, R 51) - List s / pl ma'aikata.
• Lissafi da kafa (D 75, K 51) - a sakamakon ayyukan da suka kafa sanya biyan.