Isikhundla sombhalo oholayo siphakamisa izincazelo ezahlukahlukene. Konke ngenxa yokuthi embonini entsha yobuchwepheshe eyenziwe ngumsebenzi kukhulunywa ngamazinga ama-5 no-6. Lokhu, ngokulandelana, "accountant" kanye "ne-account enkulu". Ngakho-ke, kuphakama umbuzo: Ngubani lo - i-accountant eholayo?
Ubani lowo?
Umqashi unelungelo lokuhlinzekela isikhundla sokubalwa kwe-accountant eholayo. Ebhizinisini elikhulu, loluchwepheshe lubhekwa ngenye yezinkomba zoMnyango Wezezimali noma i-Accounting. Ezikhungweni zesabelomali, i-accountant eholayo iholwa ngumnyango wezezimali nokwenyama, uMnyango Wezokuhlala Nabanye . Ukubalwa kwezimali ezinhlanganweni zombuso kususelwa emithethweni esesimweni sezikhungo zesabelomali, ukuhambisana okuqinile nemiyalo. Kusho ukuthi umsebenzi we-accounting unemininingwane yezikhungo zesabelomali. Lezi yizinhlangano zemfundo, ukunakekelwa kwempilo, amasiko.
Esikhungweni sezemfundo sezingane (Dou), i-accountant iqashwa kucatshangelwa izidingo zikaprofesa, ezisungula imfundo, isipiliyoni, imisebenzi eyinhloko yabasebenzi, izibopho zomfakisicelo. I-accountant eholayo kufanele yazi futhi ihambisane nemithetho yokuvikelwa kwabasebenzi, i-TB kanye nokuphepha komlilo ehlelweni elinqunyelwe . Esikhathini seholide, ukukhubazeka kwesikhashana, umsebenzi we-accountant oholayo wenziwa nguchwepheshe oyalwa, acabangele izidingo zikaprofesa nemiyalo yeposi.
Umsebenzi wezezimali ezinhlanganweni zesabelomali ufakwa ngaphansi komthetho futhi walawulwa ngokuqinile.
Imithwalo yemfanelo
Ngamabhizinisi amakhulu anenqwaba yabasebenzi abasebenzi abasebenza, ukuhlukaniswa kwe-accounting yeMinyango kukuvumela ukuthi wandise futhi uhlukanise umsebenzi wezabasebenzi kanye nomthwalo wemfanelo wabasebenzi ngesiza se-accounting ngamunye. Imisebenzi, izibopho ze-accountant eholayo zibhalwe emiyalweni esesikhundleni, esidonswa ngabaphathi.
Uhlu olufushane lwemisebenzi ekhethekile:
- ukuhlela nokukhokha intela kwizabelomali ezahlukahlukene, imali, izinkokhelo emabhange;
- kwenza ukubalwa kwezimpahla ezimisiwe, amanani wezinto ezibonakalayo, izindleko zokukhiqiza kanye nokuthengisa kwemikhiqizo;
- Ukuhlaziywa kwezezimali, umdwebo wesabelomali;
- kukhiqiza imisebenzi ekusetshenzisweni kwemali yebhizinisi;
- Kubalwa ukulethwa kwemishini kanye namakhasimende emikhiqizo;
- Isebenza ekwakhiweni kwezindleko ezintsha zama-akhawunti, ukudalwa kwemibhalo emisha akukho amasampula ajwayelekile;
- Ilungiselela imininingwane yokuholwa ngemisebenzi yoMnyango Wababasebenzi, isebenza ngemibiko yonyaka nekota;
- unesibopho sokugcinwa kwamadokhumenti okubalwa kwemali, uwadlulisela kungobo yomlando;
- Ukusebenza kuhlu lokusungula nokubhala;
- Kuthatha imibiko evela kubantu abaphendulayo ekunikezelweni kwemali ngezidingo zezomnotho.
Nweba inani lemisebenzi lilungile kuphela umphathi oseduze.
Umqashi ekufundiseni umsebenzi uqokomisa ngokuzimela ukwakheka kwemisebenzi ye-accountant eholayo. Ngasikhathi sinye, kuqondiswa ubuciko bokukhiqizwa, usayizi wenhlangano, izidingo ze-Professional Standard.
Yini ehlukile kwi-accountant ejwayelekile neyabadala?
Ukukhethwa kwabafakizicelo kanye nokuqokwa kokuthumela okuhola i-accountant kubandakanyeka ekuphathweni kwebhizinisi, inhlangano. Lo msebenzi wokubalwa kwezimali uthobela umlando omkhulu noma iPhini lakhe . I-accountant kanye ne-accountant ephezulu kuthatha umsebenzi futhi ixosha induna. Le yinto esemqoka kunengcweti ehlukaniswe kakhulu evela kubasebenzi abajwayelekile.
I-accountant eholayo inguchwepheshe oqokwe kumasayithi ama-accounting amaningi ngasikhathi sinye. Uqondisa umsebenzi wabashayi bezimali abasebasha nabaphezulu abanobuhlakani obuncane nokwenza umsebenzi omncane obalulekile. Ululeka abasebenzi bomnyango wayo ngeKhodi Yentela yeRussia Federation Mayelana nomsebenzi webhizinisi, ushintsho emthethweni we-accounting.
Ngamandla awo, izilawuli futhi unesibopho somsebenzi wabasebenzi abangaphansi.
Izidingo Zeqiniso
Isendini entsha yobungcweti ye-accountant, yathuthukiswa futhi yamukelwa ngoMnyango Wezabasebenzi kanye nokuvikelwa komphakathi kweRussia Federation ngonyaka we-2019, ayidingi ukuthi zonke izinhlangano zisemsebenzini ziqondiswa yilo mbhalo. Inhlangano yezentengiselwano ingaqoka izidingo ezifanelekile ngaphandle kokuhambisana noprofesa. Uhlu olukhonjisiwe lwezinhlangano okufanele lubheke izidingo zomthetho wokuhweba. Lokhu kufaka phakathi izikhungo zesabelomali. Ukuphathwa kwezinhlangano zesabelomali kungajeziswa uma izidingo zoprofesa emsebenzini wokubalwa kwezimali azilandelwanga.
Lo mbhalo ulawulwa ngokucacile:
- imisebenzi yezabasebenzi;
- Izici zale misebenzi;
- Izidingo zemfanelo ze-accountant ezenza lo msebenzi;
- Izici zemfundo yobuciko kanye nokulungiswa okwengeziwe kwama-accountants main, ama-accountants wesigaba sesi-2 ne-1;
- Amakhono adingekayo, ulwazi ngomsebenzi ngamunye ekulandiseni.
Futhi yize izimpendulo ze-accountant eholayo e-Propsandard azichazwa - lokhu kunguchwepheshe wesigaba esiphakeme kakhulu. Ulwazi lakhe lobuchwepheshe namakhono akhe kufanele ahambisane nezidingo zesiqu ze-accountant ephambili.
Ngokusho komthetho "ekubikeni kwe-Russian Federation", cabanga ngalokhu:
- IDiploma emfundweni ekhethekile yomenzi wesicelo;
- okuhlangenwe nakho okungokoqobo kokukhethekile;
- Awekho amarekhodi obugebengu eminyakeni yokusebenza ngomsebenzi.
I-New Standard ikhuphuke kakhulu izincomo zokwakheka kanye nesipiliyoni somsebenzi. Iziqu ze-accountant eziholayo kufanele zihambisane nezinga le-6 ngokuya ngezidingo zochwepheshe.
- Le yimfundo ekhethekile ephakeme, umsebenzi "wokubalwa kwezimali kanye nokuhlolwa kwezimali", iminyaka emi-3 yesipiliyoni somsebenzi njengomholi kusukela eminyakeni engu-5 edlule yokusebenza kulokhu okukhethekile.
- Uma imfundo ekhethekile esezingeni leBachelor, umsebenzi wenduna yenduna kufanele okungenani ibe neminyaka emi-5.
- Ngemfundo ephakeme engafanele, ukubuyiselwa okwengeziwe kudingeka umsebenzi we-accountant.
- Ukuze abasebenzi abanemfundo ekhethekile yesibili kuphela, udinga okuhlangenwe nakho kokubala. Kumele kube neminyaka eyi-7 noma ngaphezulu.
- I-Professidard idinga ukuqeqeshwa okuthuthukile okuqhubekayo. Isibalo esithile - amahora angama-120 wokuqeqeshwa okuthuthukile kwinani eminyakeni emithathu edlule yokusebenza.
Ngokusobala okucaciswe ngokucacile kwiZinga Lobuchwepheshe Ngolwazi lwezinhlelo zekhompyutha, amandla okuthuthukisa ukubikwa kwentela, ukuthola ingozi yenkohliso futhi uvikele le ngozi.
Amalungelo nomsebenzi wencazelo yomsebenzi
Incazelo yomsebenzi ingumbhalo oyisisekelo ochaza imisebenzi, amalungelo kanye nesibopho somsebenzi.
Uchwepheshe oholayo unelungelo:
- Jwayelana ne-Management Solutions ngesimo sengqondo emisebenzini yakhe yobungcweti;
- Ngcono izindlela zomsebenzi , zithumele kubaphathi;
- yazisa ngezinkinga ezivuthayo futhi ahlongoze izindlela zokuziqeda;
- Thola imininingwane nemibhalo kudingekile emsebenzini.
Isibopho sesisebenzi ngasinye sixoxiswana ngemiyalo esemthethweni kanye nenkontileka yokuqashwa. Inani lomthwalo wemfanelo lichazwa ukusebenza kabi kwemisebenzi, ngokwephula umthetho ngenxa yemisebenzi yobungcweti, ukulimala kwezezimali okubangelwa ibhizinisi, inhlangano. Ukuzibophezela kuza ku-TC, ikhodi yobugebengu yeRussia Federation. Mhlawumbe isijeziso sokuphatha.
I-accountant eyenza iphutha emsebenzini lithwala umthwalo wemfanelo ngokwezinto ezibonakalayo uma kuqedwa isivumelwano sesikweletu esibonakalayo. Ibuyisa umonakalo ebhizinisini elisemikhawulweni echazwe yinkontileka yokuqashwa . Ilungelo elinjalo lihlinzekelwe ku-TK RF. Ngasikhathi sinye, isisebenzi asikwazi ukujeziswa ngezinzuzo eziphuthelwe noma ngenzalo enganele kwimalimboleko. Kwezinye izimo, inhlawulo ibekelwe ukubikwa sekwephuzile.
Umonakalo odalwe yimisebenzi yobugebengu ubuyiselwa yisinqumo senkantolo. Isibopho singase sifike ngemuva kokuxoshwa . Nge-TK RF, ungabeka phambili isimangalo somonakalo kungakapheli unyaka owodwa. Ngasikhathi sinye, ukuphathwa kwenhlangano kufanele kufakazelwe ukuthi ukuvela komonakalo kwenzeka ngenxa yemisebenzi yabasebenzi.
Ukuvimbela imiphumela ebucayi, udinga ukucwaningwa kwamabhuku ngezikhathi ezithile ze-accountant. Lapho uthatha umsebenzi, kubalulekile ukuthi ungabi nephutha ngokukhethwa kochwepheshe.
