51 nhoroondo. Akaunti 51. Debit 51 nhoroondo

Chero basa ripi zvaro rezvehupfumi rehurongwa harigoneki kunze kwekufamba kwemari inopera. Mari inobatanidzwa mune zvose zvinowanzoitika pamabhizimisi emhando ipi neipi yehudzi. Kutenga kwekushanda kwemari, kushandiswa kwezvikwereti muzvikwereti zvakasarudzwa, kugadziriswa nebhajeti yematunhu akasiyana-siyana, vavaki, vashandi vebhizimusi - zvose zvigadzirwa uye maitiro ekutungamirira zvinopiwa nekubatsirwa kwemari uye nechinangwa chekuwana.

Mitemo yekubhadhara

Mukuita, maviri emhando dzemhando dzekugara dzinoshandiswa: mari uye kwete mari. Cash, sekutonga, inoshandiswa pamari shoma yemari inoyerera - iyi inowanikwa nguva imwechete iyo inogona kuitwa kuburikidza nehofisi yeCashier. Kune mabhizimisi maduku, ane ruzivo ruduku uye mari inononoka, kushandiswa kwemari ndiyo nzira yakanakisisa. Makambani makuru akatoita kuti ave nemari isina mari; Sezvinoratidzwa nemigumisiro yekushandiswa kwayo, inonyanya kukosha, inokurumidza uye inodhura kudarika kushanda nemari yakawanda. Saka, kusvika panguva ino, 98% yemisha yose inowanikwa kuburikidza nebhangi yebhangi, nekusina mari.

Kufungisisa kwechisiri cheko chemari yekuverenga

Kuongororwa, kuronga, kuverenga, nekufambisa, sangano rinotanga shanduro, iyo-balance-sheet account 51. Inoshanda, izvo zvinoreva kuratidzira mari inosvika pane kubhadhara, kushandiswa kwemari yemari kune chikwereti. 51 Nhoroondo yakasikirwa nekuda kwekambani yepamusoro-soro kubva kuzvinhu zvebhizimisi - kwete mari zvinoreva. Muchidimbu chemashizha, inoratidzirwa mune fomu yakazara, muyero (kuenzanisa) inotarirwa zuva rega rega nekuda kwekushanda kwehupfumi hwemari. Analytical accounting inogadzirirwa chimwe nechimwe chekugamuchira nekubhadhara zvakasiyana. Sangano rinogona kubudisa pamwe chete nhamba inotarisirwa yezvinyorwa mune imwe kana kupfuura mamwe masimba emari. Pasinei nenhamba yavo, ruzivo rwose pamusoro pekufambisa rwakawedzerwa uye runoitwa pamakambani makumi mashanu. Kuyera (kuenzanisa) kunoumbwa nesarudzo: kuenzanisa pakutanga + kutengeswa pamutengo wekambani - kutengesa kune chikwereti. Chigumisiro ndicho chiyero chekuwanikwa (panguva ino) mari. Inoreva maakaunti makumi mashanu nemakumi mashanu ekutengesa kwebhengi kweimwe nguva inotevera.

Mhando dzisiriko mari

Zvose zvekugadzirisa uye kubhadhara mari inoshandiswa nebhangi, iyo iyo sangano yakaita chibvumirano chekuchengetedza kero. Chikonzero chekugadziriswa kana kutumirwa kwemari ndeyekunyorwa kwakanyorwa kwemuridzi, iyo inotarirwa nevashandi vebhangi kuti vateerere mitemo uye mafomu akabatanidzwa. Sangano-muridzi wemari anosarudza maitiro ekubhadhara mari kusingabhadhari, zvichienderana nezvisungo zvepambani zvemamwe mazana. Kakawanda, kambani yekubhadhara ine rubatsiro rwebhuku rakakodzera inopa bhangi mutemo wokubvisa (kunyora-kurega, kutumira) mari isiri yemari kubva kubhuku zvichienderana nekambani. Kusagadzikana kunyorwa-zvitsva hazviwanzoshandiswa, kusimbiswa kwaro hakudi kunobva kune muridzi wezvinhu. Kubhadhara mari kumari kune zvido zvayo kunoitwa nesangano nekubatsirwa kwekuongorora. Vadzidzisi vebhangi yebhangi vanowana kukosha kwekuchechechechedza pamusana pekushandiswa. Yakazadzikiswa uye yakatendwa nemasaini akakodzera uye zvisimbiso, mabhuku ekuongorora mabhuku anogonawo kushanda kuverenga mabhizimisi emabhengi nekambani inobvumirana, vatengesi, nezvimwewo. Panguva imwe chete, cheki inopiwa kune sangano kana mumwe munhu (anomiririra wayo) uye inokonzerwa kana ichiiswa kubhangi Payer.

Nyaya inoyerera panhoroondo ino

51 iyo nhoroondo inochengetwa maererano neshoko rebhangi. Zvinyorwa zvakabatanidzwa pariri, iyo inoshumira semurairo wekufambisa kwemari pane imwe nhoroondo yebhizimisi. Zvose zvinonyorwa, kuwedzerwa, izvo muridzi wezvigadzirwa zvakagadzirwa munguva yekubudiswa, zvinotsigirwa nekopi yekurasikirwa kwekubhadhara kana kuda. Iko cheko rinoshandiswa rinoshanda sechikonzero chekutora mari. Kubhadhara kwemari yakagamuchirwa kubva kubhizimisi-muridzi (kubhadhara chikamu chemari inowanikwa mumari) inogadziriswa nebhandi rebhangi. Mari dzinogamuchirwa kubva kune vatengi uye kune vamwe vane chikwereti, mukati mehutano hwezvisungo zvemvumo, zvinotsigirwa nekopi yehutori huripo hwekubhadhara we sangano rebhadha. Zvose zvinyorwa zvekutsvaga mari isiri mari inogadziriswa zvakakwana maererano nemafomu akabatanidzwa uye zvinodiwa zvebhangi, zvakasimbiswa nemasaini evanhu vane kodzero uye chisimbiso chesangano.

Debit

Debit 51 nhoroondo chiratidzo chekugamuchira mari. Kubvuma kunobva kune zvinotevera:

• Mari yekodhi yebhizimisi (Д 51, К 50) - iyi kuiswa kunoitwa apo kukweretesa mari kubva kubheki rekubhadhara kumabhuku ekugadzirisa.
• Nzvimbo dzekuchengetedzwa nemazana (D 51, K 62/60/76) - mari yacho inonzi yakabhadharwa kubva kune vatengi, vamwe vane chikwereti, kubva kune vatengesi (kudzokera mberi, mari isina kunyorwa, kusarudzwa kwezvakataurwa).
• Mariro, zvikwereti, zvikwereti (D 51, K 66) - mutengesi unoitwa apo kana mari yakakwereta inosvika pabhuku rekugadzirisa.
• Pakugadzirisa nevana vavanini vemari, vadzidzisi (D 51, K 75) - mari yakaitwa nevasunguri (sekutaurirana kana kuwedzerwa mumutemo wakagamuchirwa).
• Kuenzanisa nemabhadharo uye masangano asiri ebhajari (D 51, K 68, 69) - inotora mitsara yakabhadharwa kana zviyero zvekusimudzira hutano kuvanhu (kubatsira, kurwara, nezvimwewo).

Izvo zvinyorwa zvitsva zvinopfupikiswa kwenguva yekuzivisa uye inoratidza zviratidzo zvekugamuchira mari kumabhadharo ekugadzirisa kambani. Kana kuongororwa kwemastikiti, kubhadhara-balance sheet kana kuongorora kwekushandisa kunoshandiswa.

Movement pane chikwereti

Chikwereti chebhuku 51 chinoumbwa kubva pamabasa ekunyora (mari) yekusari-mari nzira dzebhizimisi. Mari inotora chikwereti inoratidza huwandu hwekutsvaga, kukweretesa uye kubvisa mari yakaiswa paAkoni 51. Kuendesa kwechikwereti kune zvinotevera:

• Kubhadhara mari (D 50, K 51) - mari kubva kubhuku rekugadzirisa inodzingwa, inosvika pahofisi yecashier yebhizimusi (kutenga mari kunowanikwa musarudzo shoma, zvichiratidza chinhu chezvinhu). Kazhinji kacho, masangano anoshandisa chikamu chemari paanenge achibhadhara mubhadharo kana kuti zvido zvemari.
• Kushandura kwekusina mari (D 51/55, K 51) - iyi tsamba inoitwa apo inotumira chikamu chemari kune imwe kambani kana kuzarura tsamba dzakakosha dzechikwereti zvinotarisirwa kugadziriswa nevana.
• Kubhadhara kune vatengesi, makambaniki nevamwe vanokwereta (D 60/62/76, K 51) - kuendesa kwehuwandu hwemari kubva kubhuku rekugadzirisa kusvika kune dzimwe nyika (nezvezvinhu uye mabasa, zvigadzirwa zvinodzoka, nezvimwewo).
• Zvigaro zvezvikwereti, zvikwereti uye zvikwereti (D 66, K 51) - nhamba inorongerwa kushandiswa kwemari yakweretwa kana kubhadhara zvikwereti.
• Kuzadzikisa kwezvisungo kumabhadharo ezvikwata zvakasiyana-siyana uye mari yepamusoro (D 68/69, K 51) - zvichienderana nemutero kana mari, zvinyorwa zvinyorwa zvinoratidzwa mumakorani.
• Mubayiro (D 70, K 51) - kutumirwa kuvashandi.
• Kugara nevatangi (D 75, K 51) -kubva pamigumisiro yemabasa, kubhadhara kwakagadzirwa kuvatangi.