Ukuhwebelana kwebhizinisi: izinhlobo, ama-akhawunti, ama-akhawunti

Njengoba izinto ekubalwa kwezimali ziyizohwebo. Ziyizakhi zezinqubo ezenzeka ebhizinisini, noma amaqiniso empilweni yezomnotho yenkampani. Imisebenzi yezomnotho, yokubalwa kwemali kuthinta isikhundla sezimali se-firm.

Incazelo

Ukuthengiswa kwebhizinisi kuyisenzo esihlukile, ngenxa yalokho ivolumu, ukwakhiwa, ukusetshenziswa nokubekwa kwezimali kanye nemithombo yabo kuhlukahluka. Kusukela ekubukeni kwezomnotho, kunamakheli angu-2. Izinguquko entweni eyodwa zivusa ukulungiswa komunye ngesamba esifanayo. Ukuthengiswa kwebhizinisi ngumcimbi noma isenzo esiholela esitatimendeni sezimali nemithombo etholakalayo ebhizinisini.

Okucacile

Ukuthengiswa kwezomnotho ebhalansi kuthinta impahla, okungukuthi, impahla yebhizinisi. Bangakwazi ukuqondana nemithombo yokubunjwa kwayo (okungahambi kahle). Kunezenzakalo ezinjalo ezithinta kokubili izingxenye zokubika. Amaqiniso okuphila kwezomnotho ahlale ethinta imali yebhalansi. Lokhu, kuholela ekuguqulweni kokubaluleka kwezihloko namafa, nezikweletu.

Ukuhlukaniswa

Kukhona izinhlobo ezilandelayo zokusebenza kwebhizinisi:

• + AA. Lesi sigaba semicimbi sishintsha ukwakheka kwendawo, okungukuthi, kuphela impahla. Kulesi simo, imali yesabhalansi ayilungiswa.
• + PP. Lezi zenzo zithinta imithombo yokwakheka kwamagugu enkampani yenkampani. Zithinta kuphela ukuhamba. Kulesi simo , imali yesabelomali nayo ihlala ingashintshi.

• + A + P. Lesi sigaba semicimbi sithinta kokubili ubukhulu bendawo kanye nemithombo yokwakheka kwayo. Ukulungiswa kwenziwa ngenhloso yokwanda. Imali yebhalansi yesabelomali ekuhambeni kwezimali kanye nempahla isanda ngesamba esifanayo.
• -A-P. Lezi zenzo zithinta futhi impahla nemithombo yokubukeka kwayo. Kodwa izinguquko ziqondisa ukwehla.

Ukubika ngezimali zebhizinisi

Yonke into yokuphila kwezomnotho kufanele inqunywe ngokuhamba kwesikhathi, ihlolwe. Ngokuvumelana nalokhu, ama-akhawunti okuthengiswa kwebhizinisi agcwalisiwe. Ukuzimisela kweqiniso ngokuhamba kwesikhathi kunqunywa isidingo sokusungula isikhathi sokubhalisa. Izinsuku zibonisa:

• Kudluliselwa ubunikazi bemikhiqizo, imisebenzi, amasevisi anikeziwe.
• Ukwamukela izikweletu nemali mboleko.
• Inqubo yokuqaphela izindleko kanye nezindleko ezivela emisebenzini evamile nezinye izinto, zibonise ngezikhathi ezifanele emadokhumenti.
• Ukwenza izindawo zokuhlala ngemali yangaphandle, njll.

Ukuhlola

Ukuthengiswa kwebhizinisi ngalunye kufanele kube nezindleko zalo ngesikhathi sokuthengiselana. Lebhizinisi liphoqelela ukuthi lihlole indawo ukuze liyikhombise emadokhumenti ngemali. Ngokuhambisana nemigomo yemali yamanje, zonke izikweletu, izimpahla, ukulingana, izindleko, imali engenayo kumele kuboniswe ngenani elilinganayo.

Amanani wezinto ezithengwa ngemali kulinganiselwa ngokuqhathanisa izindleko zokuthenga zangempela. Impahla etholakalayo yamukelwa ithathwa emanani emakethe eyayisebenza ngosuku lokuthumela. Amanani wendaba adalwe ebhizinisini athathwa ngezindleko zokwenza.

Izici zokuzindla

Ukusebenza kwezomnotho okwenziwe ngokusemthethweni kwenziwa ephepheni noma nge-electronic carrier. Ngale mibhalo, ukubhaliswa okuyinhloko kwemicimbi kwenzeka. Idizayini yenziwe ngendlela lapho kwenziwa khona imisebenzi. Le oda ivumela:

• Ukuqhuba ukuqhutshwa okuqhubekayo, okuqhubekayo kwezinto.
• Qinisekisa amarekhodi, okwenziwe ngokuhambisana nemibhalo enegunya lokufaka ubufakazi.
• Sebenzisa ukubika ngokuphathwa kokusebenza nokuqapha okuqhubekayo kwebhizinisi.

Ngaphezu kwalokho, isiyalo sezimali siqinisekiswa ebhizinisini, ngoba imibhalo eyinhloko yenza njengomthombo oyinhloko wolwazi wokuqondisa okuqhubekayo kokufaneleka, ukunemba, ukufaneleka kwemisebenzi ngayinye.

Ukungena kabili

Ukwakheka koxhumano lwama- akhawunti okusebenza okuvela enkambweni yokubhalisa amaqiniso omsebenzi wezomnotho wenkampani kulesi sigama esibizwa ngokuthi i-correspondence. Kumele kuthiwa kubonisa ubuhlobo bomthetho phakathi kwezihloko. Ukuxhumana kungenziwa okuhlelekile noma okulandelanayo. Amaqiniso omsebenzi wezomnotho abonakala kuma-akhawunti yi-isimiso (ukubusa) kokungena kabili. Isisekelo salo sisezingeni lokuthi noma yimuphi umcimbi ubhalisiwe kabili. Lolu lwazi luboniswa ngedokethi kanye nekhredithi ye-akhawunti. Irekhodi elinjalo linenani lokulawula.

Ukuqoqwa kwemali ye-debit kuma-akhawuntini wokwenziwa kwenyanga kufanele kulinganise inani lesikweletu. Uma amanani awahambisani, khona-ke kube nephutha ekuboniseni izenzakalo. Ngokuhambisana nesimiso sokungena kabili, ukuxhumanisa ulwazi olukhona phakathi kwezinto zokubala kungaboniswa ngezindlela ezahlukene. Isibonelo, isithombe sefomula sibonisa igama lama-akhawunti ahambisanayo. Inani lenani lerekhodi likhonjisiwe. Ukuboniswa kwama- akhawunti ahambisanayo kumadokhumenti oyinhloko kubizwa ngokuthi isabelo se-akhawunti.

Imisebenzi esemqoka yomchwepheshe

Njengengxenye yomkhuba wabo, i-akhawuntiant idinga ukuxazulula izinkinga ezintathu. Zihlanganisa nencazelo:

• Isikhathi lapho ukusebenza komnotho kwenziwe khona.
• Ukubiza kwezindleko zomcimbi.
• Indlela yokwahlukanisa umsebenzi ngokusho kwesigameko sekhadi lama-akhawunti.

Lokhu kulandelwa yimisebenzi emithathu eyisihluthulelo, isixazululo sayo esizokwenza ukubunjwa okuhle kokubika kwe-documentary:

• Ukukhomba iqiniso lomsebenzi wezomnotho ngesikhathi.
• Ukuhlolwa komcimbi.
• Ukuhlukaniswa kokusebenza nge-nomenclature.

Isiphetho

Ukubheka i-Accounting, njenganoma yikuphi okunye okufundiswayo, kunesihloko sayo siqu, izinto zokubona, izindlela eziqondene nayo, nezindlela zokubhalisa, ukuqoqa, ukukhiqiza, ukuqoqa idatha nokudlulisela kubasebenzisi. Kusukela ekusetshenziseni okusemandleni amathuluzi akhona kuzoxhomeka ekupheleleni nasekuthembekeni kokubika. Lokhu kuzokwenza ukuthi amaqembu anentshisekelo athole umbono ofika ngesikhathi ngesimo sezimali se-firm.

Ukubika kuyadingeka kokubili abasebenzisi bangaphandle nabangaphakathi. Abokuqala bahlanganisa abatshalizimali, ababolekisi, ama-counterparties. Abasebenzisi bangaphakathi abahlanganyeli, abasebenzi bezinsiza zokuphatha. Ukubika kukuvumela ukuba ubone ukuthi usebenzise kanjani imali, ukufaneleka kwezindleko, izindawo zokulahleka kwebhizinisi. Ngokusekelwe emiphumela yokuhlaziywa kolwazi, izinqumo ezibalulekile zokuphatha zenziwa.