Okufakiwe okubhaliwe okuyisisekelo

Njengoba wazi, wonke ama-accounting ancike kokuthunyelwe. Naphezu kokuthi lapho uqala ukubheka i-wiring kubonakala sengathi iyinto ehlukumezayo, empeleni ukufakwa kwe-accounting kungukuthi konke ukucubungula ukubalwa kwezimali. Ingabe uthenge izinto zokusetshenziswa, ubuyisele imali mboleko, noma unikeze ikhasimende ngenkonzo? Konke lokhu kufanele kuboniswe kumnyango wezimali. Ngisho nokusebenza okungabalulekile kakhulu kufanele kulungiswe ukuze idokhumenti yokugcina, ukuchaza isimo sezindaba ebhizinisini, ishidi lesibhalansi, kungahlanganiswa. Ngesikhathi esifanayo, ukuhlukahluka kwemisebenzi yezomnotho ehilela inkampani ingahlukaniswa ngamaqembu amane alula futhi, ngokufanisa, ukubalwa kwezimali. Kwanele ukuba uqonde ukucabanga kwala maqembu amane ukuze uveze isembozo semfihlakalo mayelana nokuthengiswa kwezimali.

Iqembu lokuqala libhekwa njengokuhlelwa kabusha kwefa. Impahla - yilokho inkampani enakho, isibonelo, ukheshi noma imishini yokukhiqiza. Ngesikhathi lapho usebenzisa imali yakho ekuthengeni imishini, uvele ulungisa kabusha. Konke ukuthunyelwa okujwayelekile kwalesi sigungu kwenziwa njenge-debit ye- akhawunti esebenzayo, oyakwandisa (emafayeleni e-balance sheet njalo kubhekwa ku-debit) kanye nekhredithi ye-akhawunti oyinciphisa. Esikhathini sethu, i-akhawunti izokwakhiwa, lapho imali ikhokhwa khona.

Okufakwayo kwe-Accounting yeqembu lesibili kufana nokuvumelana nalabo abacatshangwa ngaphambilini. Kuphela kulesi simo asibheki ngempahla, kodwa ngezimali. Izikweletu zifaka izikweletu zenkampani, kanye nenhloko-dolobha yayo, engachazwa njengengxenye yabanikazi bamasheya ngendlela yokutshala izimali kanye nezinzuzo. Ukulungiswa kwezikweletu kungenzeka uma ukwandisa ukuvuthwa kwemali mboleko, okusho ukuthi idluliselwa esikhwameni sesikhashana esifushane kuze kube sesikhathini eside. Kulesi simo, kubalulekile ukukweleta isikweletu esikhathi eside (izikweletu ebhalansi zithathwa ngokubambisana ngemali mboleko), futhi, ngokufanele, i-debit isikhathi esifushane.

Iqembu lesithathu, ngokungafani nezibonelo ezikhulunywe ngenhla, lihlanganisa okufakwayo kwama-accounting okuxhumanisa impahla nezimali. Kulesi simo, kukhona ukwanda kokubili. Isibonelo esilula lapha lapha inkampani ithatha isikweletu. Kulesi simo, kuvela imali eyengeziwe ku-akhawunti yakhe, njll. I-akhawunti esebenzayo iphikisiwe, kodwa ngesikhathi esifanayo isikweletu somabhizinisi kubakweleta sikhula, okusho ukuthi i-akhawunti ehambisanayo idalwe. Ngokomthetho ofanayo, inzuzo ibhalwe, imali eyinhloko kuphela idalwe kulokhu.

Ekugcineni, iqembu lesine lifaka okufakiwe okubhaliwe okuholela ekunciphiseni kokubili izimpahla nezikweletu. Njengoba kungenzeka ukuthi ucabange, lolu hlobo lokuthunyelwa luhlanganisa ukukhokhwa kwezikweletu kanye nokubalwa kwezindleko. Esikhathini sokuqala, sikweletu i-akhawunti equkethe ulwazi mayelana nemali, ngenkathi iphikisana ne-akhawunti ethinta isikweletu sethu. Endabeni yezindleko, kudingeka sidingise i-akhawunti ekhethekile ebonisa izindleko zokukhiqiza. Kuzosetshenziswa ngaleso sikhathi ukubala inzuzo.

Njengoba ufunde konke okufakiwe kwezimali zokucatshangelwa okucatshangwe ngenhla, ungakwazi ukuqonda kalula noma yikuphi ukuhlinzwa okwenziwe ngu-akhawunti yakho. Into eyinhloko - ungakhohlwa isimiso jikelele: uma kukhona okuphikisanayo, khona-ke okuthile kufanele kubalwe ngesamba esifanayo. Khumbula futhi ukuthi ukukhula kwezimpahla kubonakala njalo ekudaleni, futhi ukukhula kwezikweletu - ngokulandelana, ngesikweletu. Ukuqondiswa kuphela ngolwazi olunjalo, ungahamba kalula kumadokhumenti e- accounting ayisisekelo , ngakho-ke, uzohlala unolwazi mayelana nakho konke okwenzeka ebhizinisini, okubaluleke kakhulu ekwenzeni izinqumo zokuphatha.