Zokwenziwa akhawunti

Ibhalansi likhona into ezifana zokwenziwa ezimali. Kuyini essence yayo?

Ngu zokwenziwa akhawunti yilezo acabange izinkomba ejwayelekile ngoba zonke ezimali amayunithi. I-akhawunti ohlelweni lwama-akhawunti aziwa ngokuthi "zokwenziwa ezimali." Yonke idatha lapha kuphela inkulumo yemali.

Ngu-akhawunti kohlaziyo yilezo ekuvuleni sokuthuthukiswa akhawunti zokwenziwa ekuqongeleleni idatha ethile. amarekhodi anjalo kulesi simiso lwama-akhawunti aziwa ngokuthi "kohlaziyo". Kulesi simiso, izibalo abazenzi kokubili ngokoMthetho value, kanye emshikashikeni Izikali zemvelo. Ukuqopha yezivumelwano zokuthengiselana kuphela ngesisekelo imibhalo eyinhloko. Imininingwane yalokhu ukubala asisekelo incazelo ye-idatha ayengasekela kubo zokwenziwa ezimali. Ukubuthelela Imininingwane wenziwa amakhadi ezimali (izinto, ezimpahleni ezingasuki phansi, abakweletwayo, abanamacala) ku Gazette (inkokhelo, isiphetho, izinto, ezilinganisweni) e Tikhumbuto. Yonke imininingwane babeqoqana, aqoqana, futhi imiphumela eyatholakala bukaJehova kubonakala oda-kufinyeta namajenali mashinogrammah, ileja jikelele, adingekayo ukuze ukuziphatha akhawunti zokwenziwa.

I ukuboniswa kwemali akhawunti kohlaziyo ukugcina amarekhodi ngo-value futhi ivolumu yokusesha. On akhawunti efanayo, okutshengisa ukunyakaza imithombo nanoma iyiphi imithombo kwezomnotho, ezimali wenziwa kuphela Ngokwamanani emali.

Ahlaziye kanye zokwenziwa ezimali kuhlobene. Ngakho, inani kokuqala nokokugcina ibhalansi, debit nama-credit turnovers ka yimaphi ama-akhawunti kohlaziyo ilingana isamba kokuqala yokugcina esele, debit nama-credit turnovers kwanoma iyiphi i-akhawunti zokwenziwa.

Hhayi ekhiqizwa ezimali kohlaziyo izimali. Eziningana akhawunti eziyinkimbinkimbi zokwenziwa ngaphandle amaqembu Lesisemkhatsini axhunyaniswa ngqo ahlaziye. Lolu hlelo ukwakhiwa ezimali akuyona njalo kungenzeka ukuba uthole ukusebenza okudingekayo ngoba phakathi zokwenziwa akhawunti, kunalabo aqukethe lonke iqembu akhawunti kohlaziyo.

Phakathi ezihlukahlukene idatha adingekayo ezimali, omunye ebaluleke kakhulu ulwazi kwezimali ezimpahleni ezingasuki phansi. Uhlobo oluvame kakhulu kolwazi abezindaba ngazo yilezi yokusungula amakhadi. Zokwenziwa futhi kohlaziyo ezimali ye kwezimali ezimpahleni ezingasuki phansi wenziwa umuntu obhekele imisebenzi yezokuphepha kwabo indawo (impahla kanye abantu abaphethe).

ezimali Analytical amabhizinisi eyenziwa ezahlukene yokusungula izinto. Ubuso ikhadi yokusungula abonisa: inombolo; unyaka enza noma ukwakhiwa kwalesi sikhungo; inombolo nosuku nesenzo eyamukelayo; indawo; izindleko zokuqala; Izinga kanye ukwehla; ulwazi ukufuduka ngaphakathi; isizathu ukuze kuyolahlwa. Ngemuva kubonisa imininingwane izindleko nosuku ekupheleni, retrofit, sesimanje, kabusha, umsebenzi wokulungisa, incazelo emfushane into.

Inventory amakhadi avame ukusetshenziswa iqembu bhalisiwe uhlobo olufanayo lwezinto babe izici ezifanayo, ukubaluleka, injongo yaqala ukusebenza ngesikhathi esifanayo.

akhawunti Zokwenziwa ku-akhawunti 01 wenziwa, okuthiwa "Isakhiwo". It yakhelwe ukubonisa idatha ehlanganiswe. Kuleli ulwazi lwe-akhawunti ekhombisa ngazo zonke izinto okuyizinto operation, eqashisa ngamafulethi, isitokwe, ukuphathwa kwempahla, ukulondolozwa. Ngaphezu kwalokho, zokwenziwa akhawunti amarekhodi ayagcinwa kulezi:

- 02 "Ukwehla kwentengo".

- 08 "Ukutshalwa kwezimali amafa non-zamanje".

Ekulandiseni lasebhange 01 zibonisa ibhalansi kosuku-balance sheet kanye ukuthengwa ezimpahleni ezingasuki phansi. abanazo izindleko kuthiwa ivela.