Ibhalansi Asset - uhlobo inkomba accounting

Accounting kuyinto ebalulekile futhi kuphoqelekile yonke inhlangano. Omunye wemisebenzi yayo eyinhloko ahlanganise ukulinganisela. Lokhu kuvumela hhayi kuphela ukucacisa ukuthi kungenzeka ukusatshalaliswa ubunikazi ibhizinisi, kodwa futhi inikeza nomfanekiso inani layo, futhi likuvumela ukuthola ukubaluleka izikweletu ekhona, imali oyitholile ngenxa imikhiqizo ukukhiqizwa futhi yokuthengisa inzuzo. Kufanele kuqashelwe ukuthi izibalo efanayo zingenziwa esikhatsi ngasinye kokubuyekezwa, kusukela yonke idatha leyo eqoshiwe ezincwadini akhethekile zichazwe ngokuningiliziwe kumadokhumenti umbiko.

izingxenye ezimbili

Balance ngokuvamile ethulwa ngesimo lwezigaba ezimbili eziyisisekelo. Kubalulekile abonisa yokuthi isibalo zombili lezi izingxenye kufanele alingane nomunye. Uma kungenjalo, kuyancomeka ukuba sicabangele ezimbili: kuphakathi kokuthi ngokuhamba izibalo kanye computations accountant wenza iphutha, noma kukhona kabi okucashile okuthiwa umnyango akhawunti abamnyama. Kulesi isixazululo yokuqala isimo kungenziwa lutho, kodwa kunalokho elula prosaic ngokucophelela ukuhlolwa izibalo. Kuleso simo, uma kukhona isimo yesibili, khona-ke ukuthi yini okufanele uyenze futhi kanjani ezineshwa ezimali, ukutshela abasebenzi zonke izinkampani zikahulumeni ezaziwayo.

ibhalansi Asset - uhlobo kube inkomba yokuthi kuphi futhi kanjani ukuthumela imali etshaliwe. Futhi, isigaba sesibili (ngenye ngokuthi bottoming) sibonisa izinqubo lapho akhiwa futhi basakaza imithombo yokuxhasa ngemali enhlanganweni. Ngakho, ngokuvamile, accounting kuhlanganisa la maphuzu ayinhloko: ibhalansi yefa - a izimpahla zamanje futhi okungezona zamanje; isibopho sezomthetho uvezwa uhlobo dolobha futhi alondoloza kanye nezikweletu bazo zonke izinhlobo. Ukuze sikuqonde ngokunembe kakhudlwana futhi ephelele lolu daba kumele ayejwayele kwazo ngazinye lezinto kwemisebenzi zezimali kabanzi.

izimali noncirculating

Njengoba kushiwo ngaphambili, ukuhlola kokuphumelela ibhalansi lwefa kusekelwe izingxenye zalo ezimbili. Iqembu okukhulunywa kuhlanganisa amafa engaguquki, izimpahla angaphatheki, imiphumela yokwakha sidle futhi ahlukahlukene izinhlobo izikweletu uhlobo eside. Lokho yizo ezibaluleke kakhulu ukubikezela futhi uhlela izinqubo, ngoba uhlobo ukwesekwa inhlangano ngayinye.

izimpahla zamanje

Kubalulekile ukukhumbula ukuthi ibhalansi yefa - nayo kokusebenza. Bona ngokwesiko aqukethe ama-akhawunti atholakalayo, ukutshalwa kwezimali kanye ezikhona. Kufanele kuqashelwe ukuthi njengoba ukubaluleka elikhona Accounting Izindleko, ngokuthi "amafa net kwi-balance sheet." Kuyaqondakala njengendlela yokulinganisa wangempela yonke impahla okuyinto is owned by inkampani.

nezinye izihloko

Ngokusho kwezazi yesimanje, ibhalansi kwempahla - akuyona kuphela izigaba ezimbili ngaphezulu. Iphinde kufanele labizwa ngokuthi izinto kunzima ngempela ukuba impahla kubhekwe. Ngokwesibonelo, i-VAT kanye nezindleko ayilibalanga.