Izinhlobo kuhwebelwana zokubala umthelela balance sheet

I ECU iyunithi akhawunti kuyinto eyenziwa kwezamabhizinisi. Kuyinto umcimbi othize ukuthi kubangela ushintsho ukubunjwa amafa kanye nemithombo lasungulwa. Eminye imininingwane mayelana nokuthi yiziphi izinhlobo zebhizinisi e-Accounting amarekhodi akhona futhi kwesokudla zazo ukuba zifeze, funda ku.

izinguquko

Ukuze kahle ukufeza ukuphathwa, kubalulekile ukuba ulwazi wonke amanxusa kwezomnotho, isakhiwo sabo, indawo, imithombo kumiswa futhi izinkomba ukusetshenziswa. Zonke lezi idatha ezilotshwe balance sheet. Sakhela phezu iqembu ezimbili lezinto: wenhlangano impahla (amafa) kanye nemithombo lasungulwa (izikweletu). Zonke lezi zinto ziyabonakala esilinganisweni ngokheshi.

entry double

Zonke izinhlobo kuhwebelwana kwamabhuku benza izinguquko ukubunjwa ngokuqondene nezimpahla kanye nezikweletu. Uma lokhu sekwenziwe entry double ku-balance sheet: debit nama-credit. Lawa-akhawunti amabili ahlukene. Imininingwane eqoshiwe ngokulandelana kwezenzakalo. Ngaphansi ngamunye kuthengiselana igcwaliswe kumele kube ubufakazi obubhalwe phansi.

Evamile, operation ngalinye ihlukaniswe ngezigodi izigaba ezimbili: ukuzimisela akhawunti esihambisanayo (nekhotheshini) reflection e ibhalansi amasheya (wiring). I last ezilotshwe log umsebenzi noma oda yesikhumbuzo. Ukuze iwenze ube lula le nqubo, i-athikili ngayinye izindleko inikezwa inamba, okubonakala e wiring. Lezi amakamelo bamunye futhi zivumelana igama balance sheet izinto. Ukuze reflection efanele ukusebenza kubalulekile ukuqonda ukuthi kuthengiselana ngalinye livela akhawunti amabili noma ngaphezulu, kodwa esilinganayo.

izinhlobo

ukusebenza Economic ungenziwa kuphela kuthinte fa (A), yokwenziwa kuphela (P) noma nje impahla kanye kokuthola imali imithombo. Nomthelela kuthengiselana ethize kungenziwa ibonakale ibhalansi ngendlela:

A + = Capital Expenditure Inzuzo + izibopho.

Kuye izinguquko ngokuqondene nezimpahla kanye nezikweletu ngeke ukwaba zalezi zinhlobo kuhwebelwana kwamabhuku:

• kushintsha kwempahla kuphela;
• ukushintsha nezikweletu kuphela;
• Ishidi ngesivalo ibhalansi ukulondolozwa;
• ehle ngokuqondene nezimpahla kanye nezikweletu kusukela ukulondolozwa ibhalansi.

Ukwahlukaniswa ukuthengiselana kungase evamile enikeziwe ngesimo zibalo:

A "+" futhi "-";
N "+" P "-";
A "+" P "+";
A "-" P "-".

Ake sihlole ngokuningiliziwe.

Uhlobo lokuqala ukusebenza

Ibhalansi ye ibhizinisi kudingeka sibonakalise ekusebenzeni ukuphuma nokungena kwezimali ngokheshi kusuka ku-akhawunti yasebhange ukukhokhela. Nazi izihloko ezimbili abathintekayo kwempahla. Ngesikhathi esilinganayo kwehle isihloko esithi "I-akhawunti yamanje" futhi anda "Cashier". Imininingwane balance sheet ayikashintshi. Kungaphinde kufake:

• ukulethwa kusho kusuka abanamacala;
• ngobala imali imali engasetshenziswanga;
• ukusatshalaliswa izinto ekukhiqizeni;
• imikhiqizo ezithunyelwa, nokunye. d.

Ibhizinisi ukuthengiselana ukushintsha indlela yokwakheka Uhlobo lokuqala impahla hhayi ezithinta ibhalansi aleyo ngqikithi. Bangakwazi yalotshwa njengezingoma zohlobo oluthile lokhu kwesibalo:

A + X - n = X, lapho X - inani kuthengiselana.

Lezi imisebenzi ukuthatha indima yokuhola umsebenti wetemnotfo. Noma yimuphi senqubo yokukhiqiza sikhonjelwe ekutholakaleni kwezimali kanye nomshikashika uqobo. Konke lokhu izakhi basesimweni kwempahla.

Eyesibili uhlobo imisebenzi

Ibhalansi ye ibhizinisi kudingeka sibonakalise ukusebenza akhokhe izikweleti kubaphakeli ngezithukuthuku imali ebolekiswayo ebhange ku inani ruble ayizigidi ezingu-20.

yokwenziwa izihloko ezimbili okukhulunywa ngawo lapha. Imali eyayiyikweleta ebhange inhlangano uyanda futhi uya ngokuya isikweletu kubaphakeli kwehle. Imininingwane balance sheet ayizange ithuthuke. intela Ukugodla akunakubangelwa imisebenzi efanayo, isiqondiso inzuzo esikhwameni reserve, bhala off ingxenye imali esikhathini esizayo futhi izimali ngakho. d.

Lezi zinhlobo kuhwebelwana kwamabhuku kuthinte imithombo kuphela impahla. Bangakwazi yalotshwa njengezingoma zohlobo oluthile lokhu kwesibalo:

A = P + X - X.

Uhlobo lwesithathu imisebenzi

Ukuze lolu hlobo kuhlanganisa imisebenzi lapho kushintsha ibhalansi kanyekanye yekwentiwa. Uma lokhu ukulingana inakekelwa phakathi kwazo. Ngokwesibonelo, ukugeleza imali ukukhokhela izisebenzi, i-OS irisidi anikelele inhlokodolobha ogunyaziwe, nokunye. D. Amafa kanye nezinkinga zalowo izinguquko balance sheet ngu esilinganayo. imisebenzi enjalo singatlolwa bunjesi i equation:

A + X = C + H.

Eyesine wokusebenza

Ibhalansi ye ibhizinisi kudingeka sibonakalise ukusebenza kwe-enkokhelweni loan in inani ruble 2 million. Ngenxa yalokho kukhona ukwehliswa kusho ukuthini "I-akhawunti yamanje" kanye nokwehla "Term iDemo Loans". Ngokuqondene nezimpahla kanye nezikweletu we-balance sheet uncipha esilinganayo, ngaleyo ndlela futhi inciphise lwemali ibhalansi:

A - X = R - H.

Sibheka ngokuningiliziwe indlela sibonakalise ngesandla zonke izinhlobo zebhizinisi.

Izibonelo imisebenzi asebenzayo

I imali ku-akhawunti mali e inani ayizinkulungwane 150. Hlikihla. Ngenxa yalo msebenzi, ngoba kunciphisa ibhalansi ebhange akhawunti (KT51) futhi kwandisa ibhalansi yemali (DT50). Accounting okufakiwe ku zebhizinisi: DT50 KT51 - ruble ayizigidi 150 ..

Ibhalansi kuthengiselana letivetwe kulelithebula elandelayo.

kwempahla	Ayizinkulungwane. deda.	isibopho sezomthetho	Ayizinkulungwane. deda.
uhlelo lokusebenza	40	Criminal	150
izinto	14	Izibalo nge abakweletwayo	40
yemali	17	isikweletu sentela	10
akhawunti yamanje	150	Yemali esalele emuva inkokhelo	36
ama-akhawunti atholakalayo	19	ukubolekisa yasebhange	4
TOTAL	240	TOTAL	240

Ibhalansi kuthengiselana letivetwe kulelithebula elandelayo.

kwempahla	Ayizinkulungwane. deda.	isibopho sezomthetho	Ayizinkulungwane. deda.
uhlelo lokusebenza	40	Criminal	150
izinto	14	Izibalo nge abakweletwayo	40
yemali	167	isikweletu sentela	10
akhawunti yamanje	0	Yemali esalele emuva inkokhelo	36
ama-akhawunti atholakalayo	19	ukubolekisa yasebhange	4
TOTAL	240	TOTAL	240

Izibonelo imisebenzi yokwenziwa

Siqu kwentela engenayo ebanjwayo kusukela iholo in inani ayizinkulungwane 20. Hlikihla. Lo msebenzi ibhizinisi kuholela ekuncipheni wokumkweleta abasebenzi (KT68). Ngesikhathi esifanayo kunyuke isikweletu nesabelomali (DT70). Wiring: DT70 KT68 - ruble ayizigidi 20 ..

Ibhalansi kuthengiselana letivetwe kulelithebula elandelayo.

kwempahla	Ayizinkulungwane. deda.	isibopho sezomthetho	Ayizinkulungwane. deda.
uhlelo lokusebenza	40	Criminal	150
izinto	14	Izibalo nge abakweletwayo	40
yemali	17	isikweletu sentela	10
akhawunti yamanje	150	Yemali esalele emuva inkokhelo	36
ama-akhawunti atholakalayo	19	ukubolekisa yasebhange	4
TOTAL	240	TOTAL	240

Ibhalansi kuthengiselana letivetwe kulelithebula elandelayo.

kwempahla	Ayizinkulungwane. deda.	isibopho sezomthetho	Ayizinkulungwane. deda.
uhlelo lokusebenza	40	Criminal	150
izinto	14	Izibalo nge abakweletwayo	40
yemali	167	isikweletu sentela	30
akhawunti yamanje	0	Yemali esalele emuva inkokhelo	16
ama-akhawunti atholakalayo	19	ukubolekisa yasebhange	4
TOTAL	240	TOTAL	240

Izibonelo imisebenzi asebenzayo-yokwenziwa

Uhlobo lwesithathu. Ngezinye ishede wathola izinto zokwakha nomthengisi in inani ayizinkulungwane 320. Deda. ngoba izikweletu ezingakhokhiwe. Ukusebenza kunemtselela le ngokuqondene nezimpahla kanye nezikweletu:

• izinto zibe nzima isitokwe: KT10 ruble ayizigidi 320 ..
• zasemizaneni abahlinzeki kanye nezinkontileka: KT60 ruble ayizigidi 320 ..

Wiring: DT10 KT60 - ruble ayizigidi 320 ..

Ibhalansi kuthengiselana letivetwe kulelithebula elandelayo.

kwempahla	Ayizinkulungwane. deda.	isibopho sezomthetho	Ayizinkulungwane. deda.
uhlelo lokusebenza	40	Criminal	150
izinto	14	Izibalo nge abakweletwayo	40
yemali	17	isikweletu sentela	10
akhawunti yamanje	150	Yemali esalele emuva inkokhelo	36
ama-akhawunti atholakalayo	19	ukubolekisa yasebhange	4
TOTAL	240	TOTAL	240

Ibhalansi kuthengiselana letivetwe kulelithebula elandelayo.

kwempahla	Ayizinkulungwane. deda.	isibopho sezomthetho	Ayizinkulungwane. deda.
uhlelo lokusebenza	40	Criminal	150
izinto	334	Izibalo nge abakweletwayo	360
yemali	167	isikweletu sentela	30
akhawunti yamanje	0	Yemali esalele emuva inkokhelo	16
Ukuhlala nezikweletu	19	Ukubolekwa kweBhange	4
TOTAL	560	TOTAL	560

Uhlobo lwesine. Inhlangano ibuyisele isikweletu kumthengisi ngenani lama-ruble ayizinkulungwane ezingu-500. Ukusebenza kuthinta ifa kanye nemfanelo:

• Ukubika ngezindawo zokuhlala nabanikezeli kanye nabontonkontileka: ДТ-500-rubles ayizinkulungwane.
• Inani lemali ku-akhawunti yasebhange linciphile: ДТ51 -500 izinkulungwane zamabhulekhi.

Ukuthumela: DT60 KT51 - ama-ruble ayizinkulungwane ezingu-500.

Ibhalansi ngaphambi kokuthengiswa kukhonjisiwe etafuleni elingezansi.

Impahla	Izinkulungwane. AmaRubles.	I-passive	Izinkulungwane. AmaRubles.
OS	40	CC	150
Izinto zokwakha	14th	Ukuhlala nabakweleta	540
I-Cashier	17th	Isikweletu kwisabelomali	10
I-akhawunti yokuhlala	650	Imbuyiselo ekukhokheni	36
Ukuhlala nezikweletu	19	Ukubolekwa kweBhange	4
TOTAL	740	TOTAL	740

Ibhalansi ngemuva kokuthengiselana kufakwe etafuleni elingezansi.

Impahla	Izinkulungwane. AmaRubles.	I-passive	Izinkulungwane. AmaRubles.
OS	40	CC	150
Izinto zokwakha	14th	Ukuhlala nabakweleta	40
I-Cashier	17th	Isikweletu kwisabelomali	10
I-akhawunti yokuhlala	150	Imbuyiselo ekukhokheni	36
Ukuhlala nezikweletu	19	Ukubolekwa kweBhange	4
TOTAL	240	TOTAL	240

Kuzo zonke lezi zimo, izinguquko zilingana. Imali yebhalansi ishintshwe ngesamba esifanayo.

Kubaluleka kokulinganisela

Kubalulekile ukuhambisana nazo zonke izidingo ezibalulwe ebhalansi. Kubonisa ngokucacile isimo sezimali senhlangano, kubonisa ukuthi ngubani otshalile imali, ukuthi abekwe kanjani nokuthi indlela ebolekwa ngayo imali. Ngemuva kokuhlaziya ibhalansi ngezikhathi eziningana, ungacabanga amandla okuthuthukiswa kwenhlangano bese unquma ukuthi imithombo isetshenziselwa ukulinganisa. Ukutholakala kombiko ohlanganiswe kahle kuvumela inhloko ukuba icabange ngazo zonke imiphumela yemisebenzi yenhlangano, ukuphatha ngokucophelela umnotho, ukucinga izindawo zokugcina zangaphakathi.

Njengombhalo wokubika, ibhalansi liqukethe ulwazi olubalulekile. Baziphendulela ezindikimbeni ezibusayo, ukuphathwa kwentela, izibalo, izikhungo zezikweletu. Ngokusekelwe kolwazi kubhalansi kanye namanye amafomu okubika, inzuzo enenani ibalwa, inani lentela, iminikelo yokugunyazwa kanye nokukhokha kusethelwe.

Ukulinganisela kokucwaninga kwesayensi kuyisifinyeto semininingwane enembile, ehlelwe ngesimo sempahla, umsebenzi wezomnotho, i-statics kanye ne-dynamics yamapulazi ngamunye. Ngaphandle kokutadisha okunzulu nokucwaninga ngokucophelela imibiko enjalo, cishe akunakwenzeka ukwenza izindlela eziphumelelayo zokuthuthukisa nokuthuthukisa umnotho wezwe lonke kanye nenhlangano ethile ngokukhethekile.