Imikhiqizo ephelile. Ukubalwa kwama-Accounting nokuphatha

Ngezinhlangano zezohwebo kanye namabhizinisi ezimboni, kunezinqubo ezikhethekile zokubalwa kwemali ezikhombisa ngokugcwele ukuhluka okuyinhloko kwezici zemisebenzi yabo yezezomnotho. Isibonelo, i-akhawunti yesi-43, enkantolo yabikezela ngemikhiqizo eqediwe, isetshenziselwa kuphela amabhizinisi akhiqiza ukukhiqizwa kwezimpahla ezidayisiwe. Kule akhawunti, izindleko ezitholakala kwi-akhawunti engu-40 enkonzweni yokukhiqiza izimpahla ziyadluliselwa ngemuva kokuthi zinikezwe esitolo kakade zilungele. Lokhu kwenziwa ngosizo lokuthunyelwa okulandelayo: i-akhawunti ye-40 idalwe, futhi i-akhawunti yesi-43, ngokulandelana, ihlawuliswa.

Izinkampani zokuphatha zingasebenzisa ulwazi "i-akhawunti ephelele" ye-akhawunti inikeza ngezindlela ezihlukahlukene. Okokuqala, lesi sibalo sibavumela ukuba babone ukuthi izinga lokugcinwa kwebhizinisi lilayishwa kangakanani. Kakade usuka lapha singaphetha ngokuthi kuwufanele yini ukwandisa ukukhiqizwa kwezimpahla noma, ngokuphambene nalokho, kubalulekile ukugqugquzela ukuthengiswa, ngoba ku-garaji kukhona umkhiqizo oqedile ngaphezu kwesijwayelekile.

Ngaphezu kwalokho, akufanele sikhohlwe mayelana nokugcinwa kwemikhiqizo eqedile, okumele ibe nebhizinisi njalo. Ukufuna ukuguquguquka okungenakulinganiswa emnothweni wezimakethe, ngakho-ke ibhizinisi kufanele lilungele njalo ukuthi kungalandelwa umyalelo omkhulu ongagculiswa ngosizo lwendawo yokugcina indawo. Kodwa-ke, indawo enkulu kakhulu igcwele izindleko ezidinga ukugcinwa kwemikhiqizo, ngaphezu kwalokho, kukhona amathuba okwanda kwezinto ezigcinwe esitolo, okungaholela ekulahlekelweni kwebhizinisi.

Ngemuva kokuba umkhiqizo oqediwe ufinyelele esitolo futhi wabhalwa yi-accountant, kulindeleke ukuthi kuphele isikhathi esizayo. I-oda elitholiwe esuka kumakhasimende linelisekile kuphela ngosizo lwaso, okuyiqiniso ukuthi kufanele liboniswe ngendlela efanele. Ngokuvamile ukudayiswa kwemikhiqizo kubonakala ngokushesha ekuthumeleni, noma kunalokho ukudluliselwa kwezimpahla kubunikazi bomnikazi omusha, ngokuhambisana nemigomo yezimpahla. Kodwa-ke, kwezinye izimo, imali engenayo ayikwazi ukubonakala ngokushesha, bese udinga ukusebenzisa i-akhawunti eyengeziwe ye-45.

Kodwa okokuqala, ake sikhulume ngendlela yendabuko yokuphendula. Uma imikhiqizo eqediwe ithunyelwa, i-wiring ihilela, ngaphezu kwe-akhawunti ka-43 esiyicabangayo, futhi i-akhawunti engu-90, ebizwa ngokuthi "ukuthengisa." Iqiniso lokuthunyelwa liboniswa yi-debit yalo futhi, ngokufanele, ngesikweletu se-akhawunti "yokuqedela imikhiqizo". Esikhathini esizayo, i-akhawunti ye-90 ibuye ibhale imali etholakalayo ngenxa yokuthengiswa. Umehluko phakathi kwenani lentengo, eliye lafudukela ku-akhawunti ye-90, ngokweqile ukusebenza kwe-43 yethu, kanye nemali evela ekudayisweni, izonikeza umbono wokuqala walokho inzuzo ibhizinisi elingayithola ngemisebenzi yalo yokuhweba.

Uma imali engenayo ingacatshangelwa ngokushesha, futhi lokhu kuvame ukukwenzeka, uma ibhizinisi likhethekile ekusebenziseni ukuthunyelwa kwamanye amazwe, bese sifaka eketini lokudala i-akhawunti ethi "izimpahla ezithunyelwe" ngaphansi kwenombolo 45. Kule ndaba, kudingeka sidedwe le akhawunti ngokudalisa i-akhawunti ye-43. Lapho, ngokusho komthetho, ibhizinisi ekugcineni lizuza ilungelo lokubona imali, i-akhawuntiant ingadlulisela izindleko zokukhiqiza kusukela ku-akhawunti ye-45 kuya kwe-90.

Lokhu kuqedela umsebenzi nge-akhawunti "yokuqedela imikhiqizo". Njengoba ubona, le akhawunti ibaluleke kakhulu, ibonisa ukuhamba kwezimpahla ezivela ezitolo zokukhiqiza, ngokusebenzisa izindawo zokugcina zomkhiqizi nakwezimpahla zomthengi, kodwa ngesikhathi esifanayo, iqukethe ulwazi olubaluleke kakhulu lokuhlaziya oludingekayo ekwenzeni izinqumo ekukhiqizeni nasekukhangiseni, ngakho Inani akufanele lihlelwe phansi.