i z o l d a W i l a Z e
i z o l d a W i l a Z e
i z o l d a W i l a Z e
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dividualur wignSi da kreditoruli davalianebebis individualur<br />
anu analizur wignSi. amasTan, sakontrolo angariSebi<br />
Sedis ormxrivi aRricxvis sistemaSi. individualuri anu analizuri<br />
angariSebis wignSi ormxrivi aRricxva ar xdeba. yovelTviuri<br />
naSTi jamdeba da DSeudardeba sakontrolo angariSis naSTs,<br />
romlebic erTmaneTs unda daemTxves.<br />
5. saboloo naSTebis gamoTvla mTavari wignis BbuRaltrul<br />
angariSebSi<br />
mTavari wignis angariSebze saboloo naSTebis gamoTvlis Semdeg,<br />
moxdeba sinTezuri da anlizuri angariSebis monacemebis<br />
Sedareba. kerZod, romelime mTavari anu sakontrolo angariSis<br />
analizuri angariSebis debetebis brunvebis jami unda daemTxves<br />
amave sakontrolo angariSis debetis brunvas; analizuri<br />
angariSebis sakredito brunvebis jami maTi sakontrolo angariSis<br />
kreditis brunvis toli unda iyos da saboloo naSTebis<br />
jamic unda daemTxves sakontro angariSis saboloo naSTs.<br />
6. mTavari wignidan buRaltruli angariSebis saboloo<br />
naSTebis gadatana sacdel balansSi.<br />
rogrc ujve aRvniSneT, sacdeli balansi aris buRlatruli<br />
angariSebis naSTebis deklaracia. mas aqvs sadebeto da sekredito<br />
naSTebis svetebi, romelTa jamebi erTmaneTs unda daemTxves.<br />
Tu aRmoCnda, rom sacdel balansSi aucilebeli toloba<br />
dairRva, aRmoCenili unda iqnas is Secdomebi, ramac es<br />
gadaxra gamoiwvia. saerTaSoriso praqtikaSi gavrcelebuli<br />
praqtikiT,sxvaobis Tanxa sacdeli balansis sadebeto da<br />
sakredito naSTebis svetebis jamebs Soris e.w. damxmare angariSze<br />
gadaitaneba.<br />
damxmare angariSs uwodeben iseT angariSs, romelzec debetisa<br />
da kreditis Tanxebi inaxeba manam, sanam ar gairkveva romel<br />
angariSebze unda iqnas gadatanili es Tanxebi.<br />
sacdel balansSi aRmoCenili Secdoma ise aisaxeba damxmare<br />
angariSis debetSi an kreditSi, rom moxdes sacdeli balansis<br />
dabalanseba. Tu sacdel balansSi debetis naSTebis svetis jami<br />
aRemateba sakredito naSTebis svetis jams, maSin sxvaobis Tanxa<br />
aisaxeba damxmare angariSis kreditSi da sacdeli balansis<br />
kreditis svetSi Caiwereba `damxamre angariSi~. es erTaderTi<br />
SemTxvevaa, rodesac angariSebis wignSi keTdeba ara ori, aramed<br />
erTi Canaweri. damxmare angariSis gaxsnis Semdeg xdeba misi `gawmenda~<br />
ormxrivi (ormagi) aRricxvis meTodiT, sanam damxmare an-<br />
gariSi ar ganuldeba.<br />
7. koreqtirebuli sacdeli balansis Sedgena _ am safexurze<br />
xdeba im naSTebis koreqtireba, romlebic buRaltrul balanssa<br />
da mogebazaralis angariSgebaSi unda iqnas aRiarebuli.<br />
kerZod, moxdeba xarjebisa da Semosavlebis periodizacia Tu<br />
es manamde ar momxdara. agreTve, grZelvadiani aqtivebis Rirebulebidan<br />
gamoiqviTeba dagrovili cveTis Tanxebi da a.S.<br />
8. damasrulebeli gatarebebi. am etapze mogeba-zaralis<br />
angariSiT ixureba Semosavlebisa da xarjebis aRmricxveli<br />
angariSebi, ris Sedegadac gamovlindeba finansuri Sedegi _<br />
mogeba an zarali. xolo mogeba-zaralis angariSi daixureba<br />
gaunawilebeli mogebis an daufaravi zaralis angariSiT.<br />
9. sacdeli balansidan mogeba-zaralis angariSgebis Sedgena.<br />
am safexurze, sacdeli balansi da Semosavlebisa da xarjebis<br />
angariSebis naSTebi gadaitaneba mogebazaralis angariSgebaSi<br />
(garda winaswar miRebuli Semosavlebisa da gaweuli<br />
xarjebisa).<br />
10. sacdeli balansidan buRaltruli balansis Sedgena,<br />
risTvisac, aqtivebis, valdebulebebisa da sakuTari kapitalis<br />
angariSebis naSTebi buRaltrul balansSi gadaitaneba.am mizniT,<br />
praqtikaSi gamoiyeneba samuSao cxrili, romelsac Tormeti sveti<br />
aqvs. kerZod, or-ori sveti sawyisi balansis, sacdeli balansis,<br />
koreqtirebebis, koreqtirebuli sacdeli balnsis, mogebazaralis,<br />
da buRaltruli balansis saboloo naSTebisaTvis.<br />
11. mTavari sabuRaltro wignis angariSebidan fuladi nakadebisa<br />
da sakuTari kapitalis cvlilebebis angariSgebaTamomzadeba.<br />
amrigad, saaRricxvo ciklis safexurebi zogadad SeiZleba<br />
Semdegnairad warmovadginoT:<br />
saaRricxvo ciklis sqema<br />
pirveladi Jurnalebi mTavari sacdeli angariSgeba<br />
dokumentebi→<br />
→ sabuRaltro → balansi→<br />
wigni<br />
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