Chokwadi wakanzwa kanopfuura kamwe nezveGeneral Accounting Plan. Ichi chinyorwa chakakosha kana uchidzidza basa rine chekuita neakaunzi kana bhizinesi. Asi unonyatsoziva here kuti chii uye kuti chii?
Usanetseke, isu tiri kukubatsira iwe kuti uinzwisise zvakakwana uye uzive zvauri kubata netemu ino. Totanga here?
Chii chinonzi General Accounting Plan
Iyo General Accounting Plan, inonziwo General Accounting Plan, kana PGC, Icho chaicho chimwe chezvinyorwa zvakakosha zvemakambani muSpain. Inosanganisira ese aripo ezve accounting mirau anoshanda kumakambani.
Mune mamwe mazwi, ndiyo mutemo wezvemari accounting yemakambani.
Chinangwa chegwaro iri chiri nyore: kushanda segwara kuitira kuti makambani ave neruzivo rwemari nenzira yakafanana (yakafanana kune vese) uye zvakare pachena. Nenzira iyi, chaitsvakwa ndechekuti, nekutarisa, inogona kunzwisiswa nekuenzaniswa nemamwe makambani.
Uye chii ichocho General Accounting Plan? Iyi ndiyo Royal Decree 1514/2007, yaNovember 16, iyo inobvumidza iyo General Accounting Plan. Chirevo chehumambo ichi ndechezvakajairika. Uye kune zvakare Royal Decree 1515/2007, inova ndiyo chaiyo chirongwa cheSMEs.
Iyi ndiyo yekutanga General Accounting Plan muSpain?
Chokwadi ndechekuti kwete. Dai taifanira kurangarira, Yekutanga General Accounting Plan iyo yakatangwa muSpain yakatangira 1973, zuva rakabvumidzwa Decree 530/1973. Ikoku kwairatidzirwa nokuva nenheyo yokushandisa nokuzvidira. Hurumende chete ndiyo yaigona kuita zvekumanikidzira.
Mushure meizvozvo, muna 1990, chirongwa chitsva cheGeneral Accounting chakabvumidzwa uko kuverengerwa kwemakambani kwakadzorwa. Uye zvakaitika kwaari ndizvo zvatakambotaura, Royal Decree 1514/2007. Imwe yemisiyano pakati pechirongwa cha1990 nehurongwa hwa1973 yaive yekusungirwa kwayo. Uye izvi zvaitove zvinosungirwa kumakambani ese sezvo aifanira kutevedzera mirau yeEuropean Union.
Magadzirirwo eGeneral Accounting Plan
Kana iwe ukatarisa kuRoyal Decree iyo inosanganisira iyo General Accounting Plan, iwe unozoona izvozvo Yakakamurwa kuita zvikamu zvishanu:
Conceptual framework
Iyo conceptual framework ndiyo inonyanya kufuratirwa nevanhu. Uye zvakadaro, ndiyo inonyanya kukosha nekuti ndiko kwaunowana izvo zvekutanga zve accounting. Ndeupi ruzivo rwaungawana mairi? Semuyenzaniso:
- Ndezvipi zvinodiwa nemaakaundi egore.
- Maakaundi epagore ane zvinhu zvipi?
- Kuti mari, mari uye nezvimwe zvinofanirwa kurekodhwa sei.
Kunyoresa uye kukoshesa zviyero
Ichi chikamu zvakare chimwe chezvakakosha. Mariri uchawana 23 kunyoresa uye kukoshesa mitemo izvo zvinokutendera iwe kuita iyo accounting process. Kureva kuti, ndivo vanokupa makiyi ekuziva kuti hupfumi uye mashandiro emari ekambani anoitwa sei.
Uye mitemo iyoyo ndeipi? Iwe uchava ne:
- Kuvandudzwa kwemitemo ye accounting.
- Mabatiro aunofanirwa kubata midziyo, chirimwa nemidziyo.
- Ndeipi mitemo yezvivakwa, chirimwa nemidziyo.
- Kuti real estate investments inonyorwa sei.
- Chii chinonzi midziyo isingabatike?
- Zviyero zvipi zvine midziyo isingabatike?
- Ndezvipi zvisiri-zvino zvemidziyo uye mapoka ekurasa anochengeterwa kutengeswa.
- Mabatirwo anoitwa marendi uye mamwe mabasa akafanana.
- Ndezvipi zviridzwa zvemari.
- Mashandiro anoita masheya.
- Maitiro ekuita nemari yekunze.
- Zvese zvaunoda kuti uzive nezveVAT, IGIC uye mimwe mitero isina kunanga.
- Chii uye kuti inorekodhwa sei.
- Maitiro ekushanda nemari kubva mukutengesa uye kupa masevhisi.
- Ndezvipi zvigadziro uye zvinongoerekana zvaitika zviripo uye maitiro ekushanda nazvo.
- Inguva yakareba sei zvikwereti zvemubhadharo wevashandi zvinonyorwa.
- Zvekuita nematransaction nemabhadharo anoenderana ne equity instruments.
- Manyorerwo ezvipo, mipiro uye nhaka yakagamuchirwa.
- Maitiro ekushanda nemajoint ventures.
- Kushanda pakati pemakambani eboka.
- Maitiro ekuita shanduko muaccounting maitiro uye fungidziro, zvikanganiso uye accounting fungidziro.
- Zvekuita mushure mekupera kwegore rezvemari.
Maakaundi epagore
Muchikamu chino une zvigadziko zvese zvekukwanisa kuita maakaundi epagore uye nekudaro ratidza mushumo kana gwaro muCommerce Registry. Muchokwadi, izvi zvinosungirwa kuti makambani aite kamwe pagore uye Vanoumbwa nevanonzi "states". Izvi ndizvo:
- General or situation balance.
- Mari kana purofiti uye kurasikirwa account.
- Shanduko muNet Assets.
- Mari inoyerera. Iyi ndiyo chete inongo sungirwa kumakambani makuru. Kune vamwe vose ndezvekuzvidira.
- Mushumo wegore wechiitwa.
Ehe, kuti makambani ese atevedze template imwe chete, zvinodikanwa kuti inyorwe ichitevera mitemo yakadzikwa muCommercial Code, Public Limited Companies Law, iyo Limited Liability Companies Law uye General Accounting Plan.
account table
Kusiyana nezvose zviri pamusoro, tafura ye accounting ndeyekuzvidira. Asi mukuita anenge munhu wese anoishandisa.
Ndicho seti yemaakaundi eakaunzi akaiswa muanonzi mapoka nemapoka madiki uye izvo zvinorekodhwa zvichitevera kurongeka uye kugoverwa. Nenzira iyi, chimiro chichava:
- Cluster. Iyo inoumbwa nezvipfumbamwe zvakasiyana: mari yekutanga, yakagadziriswa kana isiri-yazvino midziyo, zvinyorwa, vakweretesi uye vane zvikwereti zvekutengesa, maakaundi emari, kutenga nekubhadhara maakaundi, ekutengesa uye maakaundi emari, mari inoverengerwa kune net kukosha, mari inoverengerwa equity net.
- Subgroup. Izvo zvichange zvine chekuita nemapoka apfuura. Ine manhamba maviri.
- Account. Iyo ine manhamba matatu uye yaizoenda ipapo mushure meboka diki.
- Subaccount. Iine manhamba mana uye ingave yakatonyanya kujeka kuaccount.
Tsanangudzo uye accounting hukama
Kupedzisa, iwe unenge uine chikamu pane tsananguro uye accounting hukama, inova Rudzi rwegwara rekuti iwe uzive izvo zvinoenda muchikwereti, chii muchikwereti, chii chakarongerwa sechinhu, mutoro, mambure kukosha, nezvimwe.
Zvino zvawave kuziva zvishoma nezve General Accounting Plan, ungashinga here kutarisa zvinyorwa uye kudzidza maitiro ekuzviita muhupfumi hwako?