Uyini-balance sheet?

Umqondo "ukulinganisela" isetshenziswa ezomnotho, accountants. Nge labonisa izinkomba isikhawu esibonisa imithombo walabo noma eminye imithombo, kanye isiqondiso lapho isetshenziswa basuke. Ake sihlole kabanzi lokho esele.

amagama

Ukuze uthole ukuqonda kangcono ukuthi ibhalansi okumele zenziwe ngokuvumelana nencazelo eqondile yaleli zwi. It has izimpande Latin. Igama elithi "ukulinganisela" livela amazwi bis, okusho "kabili" futhi lanx - ke izikali. Ngakho, igama elithi ngokwezwi nezwi lisho "dvuchashie". Leli gama lisetshenziswe njengesifanekiselo kokulingana nokulinganisela.

izici Jikelele

Echaza lokho esele kufanele alalelwa indlela esetshenziselwa ukwakhiwa yayo. Isakhiwo idatha etholakalayo singenelwe itafula ezimbili. Le ndlela ibizwa kabanzi kwezomnotho ukuhlaziywa, ezimali nokuhlela. Kulesi simiso, okuhleliwe ezilinganisweni zabasebenzi, imali nezinto ezibonakalayo. Ngosizo lwabo kumiswa oluqagelwe ukusatshalaliswa okwalandela kohlobo oluthile izinto zokusetshenziswa, imikhiqizo, ezezimali, futhi alondoloza ukusebenza.

Uyini-balance sheet?

Leli gama ku-akhawunti yezimali inezincazelo ezimbili. Ngokuhambisana ukulinganisela lokuqala kufanele kuvisiswe ukulingana imiphumela. Kulokhu, imiphumela ye-credit cards and debit akhawunti, ama-akhawunti kohlaziyo and zokwenziwa bayalingana. Ngokusho value yesibili, ibhalansi imele njengenye yezindlela ezibaluleke kakhulu izinhlobo yokubika. Iveza isimo izimali yenkampani, obonakaliswe Ngokwamanani emali, ngosuku oluthile. Ngakho, liyini-balance sheet? Kuyinto uhlelo izinkomba okwamanje, abakhulu kangaka value ukuthi ngokuvamile isehlane ngendlela ehlukile yokubika iyunithi. Njengoba ibhekwa kuya-balance sheet kukhona izinhlobo ezahlukene boo. izitatimende. umsebenzi wabo ukuze ususe okufakwe kwindawo ulwazi. Ngaphandle kweqiniso lokuthi balance sheet enjalo, kufanele kusho ukuthi lena kwindlela wonke amafa yenkampani elotshiwe.

isakhiwo idokhumenti

Esikhathini balance sheet kukhona kwempahla kanye ehluphayo. Lezi izingxenye ezimbili alinganayo. Omunye wabo ebonisa indlela yokwakheka izimali, okwesibili - imithombo kumiswa yabo. Kuyini ibhalansi yefa? Lo mqondo futhi livela egameni lesi Latin. Ehunyushiwe kusho "isenzo", "abakhuthele". Ngakho, kuba ehluphayo ibhalansi? Lona ngasebenzi, "le yokwenziwa" ingxenye. Njengoba izici ezibaluleke kakhulu ibhalansi esivuna nokulingana umphumela izikweletu kanye amafa, njengoba lezi zinto zibonisa into efanayo, nje ngezindlela ezahlukene. Esikhathini yokugcina show up, futhi owokuqala - imithombo kwezimali. Ngalinye timphawu ekhona elilodwa noma enye ingxenye, ukubizwa ngokuthi Article ibhalansi. Nazo ngokufanayo, zihlelwe zaba izigaba. Ukuze emugqeni ngamunye-balance sheet wanikeza inombolo ye-serial. Lokhu kwenza kube lula ukuze useshe.

ukugcwaliswa Izici

Ochwepheshe batusa ukuba izinhlobo eziningana ukulinganisela ngenhloko izigaba ezahlukene abathintekayo. Mthetho ezilungisiwe isakhiwo yokubika. Nokho, kukhona nezindinganiso ezithile kanye nemithetho. Basuke kunqunyiwe uhlu futhi okuqukethwe kwezomnotho lwezihloko ethize. Ngqo degree of imininingwane kunqunywa kokusele accountant yakho siqu. Namuhla e-Russia kukhona ukuthambekela lula isakhiwo idokhumenti. Ngakho-ke, iminyaka engu-30 isibalo izihloko ziye sesehlile balance.

imithombo yokwaziswa

Njengoba lawa ma-akhawunti. Njengomthetho, igama labo kuvumelana igama into ezimali. Kunoma yikuphi ukuhlaziywa, zikhona izingxenye ezimbili: debit nama-credit. Lokhu ngokwahlukana kungenxa ukunyakaza kwezimali - ukwehla noma ukwanda. akhawunti ngayinye ine ukulingana ukuvulwa ibhalansi - ukulinganisela ngenhloko into ethize, bese-ke ukunciphisa noma ukunyusa. Ngakho, noma nini, ungasetha ibhalansi yokugcina. Ukuze lokhu lezi zinsalela ziyavezwa ukuthi kwengezwe kwinani kokuqala ukwanda, futhi sisuswe lemali etholwe lokwehliswa.

Ukwahlukaniswa akhawunti

Elements okuyinto acabangele izinsiza zezomnotho zihlukaniswe ngamaqembu 3. Esokuqala akhawunti asebenzayo. Zibonisa izinhlobo emakhaya. izimali. Echaza lokho amafa balance sheet, kufanele kuphawulwe ukuthi ibhalansi akhawunti ingaba debit kuphela. Lokhu kungenxa yokuthi ukuncipha izimali kukhawulwe yisayizi. Iqembu lesibili - akhawunti yekwentiwa. Baqhubeka amarekhodi imithombo emakhaya. izimali. ibhalansi wabo kungaba credit. Iqembu lesithathu - akhawunti asebenzayo-yekwentiwa. Baqhubeka amarekhodi kokubili zinhlobo futhi imithombo kwezimali. Leli qembu kuhlanganisa ama-akhawunti zasemizaneni izinhlangano ezingokomthetho. Lesi sakamuva singabangela ukwenza njenge abanamacala noma abakweletwayo ngalesi simo. Esimweni sokuqala, i-akhawunti kuyoba isakhiwo asebenzayo.

nama-akhawunti amancane

It ushintsho phakathi kwama-akhawunti ahlaziye kanye zokwenziwa. Ukusebenzisa nama-akhawunti amancane wayebaphathele behlukanisa izinkomba. Ikakhulukazi, idatha yama-akhawunti kohlaziyo Ukuze uthole olunye ulwazi mayelana lezinto ukuthi zibhaliswe.

Ukwahlukaniswa ezilinganisweni

Ukwahlukana Kwenziwa ngokusebenzisa le ndlela yokunquma elandelayo:

• Mayelana nesikhathi sokulotshwa kwencwadi.
• Imithombo.
• Umthamo kolwazi.
• Umhlobo imisebenzi.
• Ifomu kobunikazi.
• kuveza into.
• Process ukuhlanzwa.

Ngokuhambisana esikhathini ezilandelwayo ezilinganisweni ukukhulula:

• Yamanje.
• Yokungena.
• Ukumiswa.
• Wobunye esaba.
• Ukwahlukana.

Ngokusho kwemithombo share ezilinganisweni:

• Jikelele.
• Inventory.
• Incwadi.

Kuye ngevolumu ibhalansi idatha kungahlanganiswa noma eyodwa. Ngu uhlobo imisebenzi ukukhululwa imibhalo ezindaweni eziyinhloko nokwesibili. Ngokuhambisana amashidi ubunikazi ibhalansi abambisana, omphakathi, azimele, wokubambisana, umphakathi nezinhlangano okuxubile. umehluko yabo itholakala kumiswa umthombo izimali. Kuye ibonisa izinto ukuhlukanisa behlukile lekuhanjiswa. Ngu uhlanzekile indlela secrete amarekhodi sina net. Njengoba enye imali esele ku-akhawunti isetshenziselwa. Leli fomu isetshenziswa ukuthola ubufakazi mayelana ukuphelela futhi ukubonakaliswa ngokoqobo imikhiqizo, izinsizakalo elihunyushwe noma imisebenzi ababulawa. Okungukuthi, lokho kuyinto ibhalansi okunye? Lena yindlela lapho ziboniswa akhawunti materials kudliwe ukukhiqizwa amayunithi izimpahla kanye okukhiphayo langempela imikhiqizo.

Bahlukaniswe kwakhiwa isikhathi

Ngesikhathi inkampani kwenziwa imibhalo ezethula. Kuyini ibhalansi zamanje, kuyacaca isihloko. Lezi zingxoxo isifinyezo ihlanganiswe yonke inkathi wokusebenza. Ngakwelinye ihlangothi, imali esele yamanje ihlukaniswe saqala, Lesisemkhatsini futhi esingujuqu. Amadokhumende ukuvalwa okulungiselelwe ngesikhathi ekunqanyulweni imisebenzi. Uma uhlukanise enkampanini enkulu noma ukudluliselwa amayunithi esisodwa noma ngaphezulu enye inkampani ezakhiwe ukuhlukana-balance sheet. Ngokuhlanganisa imibhalo ezifanele senziwa.

esibalulekile

Ngaphambi utawubhalwa akhawunti yonyaka, ukulingana kumele kwenziwe kwezinto. Kuyini lokhu? Lena inqubo lapho ukusatshalaliswa inzuzo ngoba ngonyaka noma ukwesulwa ukulahlekelwa. Isikhathi wezimali omusha kuzokwethulwa sengathi kusuka ekuqaleni. Ngakho, ngo-December 31 kulo nyaka nokubika labetibambile ibhalansi beziNguquko. Kuyini Wabasaqalayo? Lokhu esele zero-akhawunti e -accounting yi zezimali. Kulokhu, kufanele ukuvala MF. "Sales" (90) "Okunye engenayo kanye nezindleko" (91), kanye "inzuzo futhi ukulahlekelwa" (99).

imithombo sokuhlanganiswa

Ukudweba phezulu yokusungula ezilinganisweni Kwenziwa kuphela ngesisekelo yokusungula kwempahla. Lokhu kwelashwa ezimali kuyadingeka uma inkampani entsha ngesisekelo nokuphathelene, pre-ekhona noma esimweni izinguquko efomini kwezomnotho lenkampani. kwakhiwa Incwadi silinganisele ngokuhambisana izincwadi zama-akhawunti. Lapho lolu lwazi aphethwe isheke owandulelayo yokusungula. Ukuze ibhalansi jikelele usebenzisa nedatha ebekiwe kanye nama-akhawunti.

Imininingwane ivolumu

Ku-balance sheet olulodwa ibonisa umsebenzi wenkampani ethile. inani ungeze ukukhipha incwadi ehlanganisiwe, efakwe ohlwini izihloko eziningana kumathebula olulodwa. Njengoba sihambisana nale jikelele eyenziwa Imiphumela ukubala ka ngokuqondene nezimpahla kanye nezikweletu. Kulesi imibhalo, e amakholomu ahlukene ibonisa isimo izimali labo noma nezinye izinhlangano. Esikhathini "Ubude" uyisihluthulelo Imininingwane lonke inkampani.

Okunye izigaba

Njengoba umsebenzi eyinhloko isiqondiso okuhambelana Yiqiniso futhi charter yenkampani. Ezinye izindaba zika-operation ubhekwa non-abalulekile. Iminyango ukuthi bekwi-ke, zigcinwe ehlukile balance sheet. Kuye indlela yokukhansela, ukwaba ezilinganisweni sina net. Eyokuqala ihlanganisa olawula sihloko. They are labo lapho kumiswa izindleko langempela kwezimali emholweni ukubaluleka omunye sihloko. Ibhalansi ye-net ezindaweni zokulawula zikhishiwe. Le nqubo ibizwa ngokuthi "wokuhlanza".

elinemininingwane izinkomba

Ukuze uthole ukwaziswa ethize, ukusetshenziswa akhawunti zokwenziwa kohlaziyo. Eyokuqala ibonisa amagugu generalized, izimpawu izindlela kwezomnotho. On the akhawunti kohlaziyo usebenzisa izici eningiliziwe ezimali izinto. On kubo ulwazi oluningiliziwe eyatholakala kusukela zokwenziwa izihloko. On the akhawunti kohlaziyo sibonakalisa impahla engokoqobo, iqukethe hhayi kuphela izinkomba yemali, kodwa futhi yemvelo. Womabili la maqembu ukukhombisa amaqiniso afanayo yomsebenzi wezomnotho lenkampani. Kule ndaba, imiphumela amarekhodi kanye nokuhlaziywa, futhi akhawunti zokwenziwa kufanele uhambisane.

Ekuphetheni

Ngakho, ngokucabangela ukwaziswa okungenhla, kuyacaca ukuthi ukulinganisela okunjalo. Beginners kufanele sinake inqubo ekuwulungiseleleni. An entry amatafula isifinyezo - msebenzi onzima kakhulu. Amaphutha emgqeni phansi kungase kakhulu ezithinta balance.