Accounting ukuze imveliso ogqityiweyo

Ukuba iqumrhu loshishino ivelisa izibonelelo ukuthengiswa phambili, ngoko ukuze alungiselele akhawunti kweemveliso ezigqityiweyo kuba lweshishini yimfuneko. Control kufuneka zaziswe kunye neemveliso kuza indawo yokugcina, kwakunye nezo ukuba akhululwe kulo abathengi.

Kuba kweemveliso ezigqityiweyo ziquka iimveliso semi-igqityiwe kunye neemveliso ukuba baye baphathwa ngokupheleleyo ngokuhambelana neemeko ezikhoyo zobugcisa kunye nemigangatho ezikhoyo. Zonke izinto kufuneka ithathelwe ingqalelo inkonzo yokugcina iimpahla okanye abathengi.

Ukuze ugcine ethembekileyo ingxelo imveliso igqityiwe, kufuneka ube eziliqela iinkcukacha.

Ezi ziquka:

- data kwi imithamo kwempahla eveliswe agcinwe yokugcina;

- isixa impahla athunyelwe kubathengi;

- kwixabiso lokuthengisa kweemveliso ezigqityiweyo;

- kwesimo seendawo zokuhlala phakathi nkampani kunye nabathengi.

Accounting ukuze imveliso igqityiwe, ngokubhekiselele ubuninzi, egcinwe kwindawo zokugcina yayo, kwakunye iintlobo ezahlukeneyo kwenziwa ngokusebenzisa enye iindlela ezimbini ezisisiseko, kwaye ngaphandle kokusebenzisa amakhadi. Indlela lokuqala lubandakanya ukulungiswa ngokwamaqela iingxelo. Aba imveliso ye vangama ngu yendawo yokugcina neendidi. Indlela yesibini of accounting iquka ukubhalwa yonke imihla iingxelo yangoku. Ngoncedo lwabo, sigcina iirekhodi imveliso igqityiwe, intshukumo yawo kunye nitrogen kweendawo zokugcina. Zombini lokuqala kunye indlela yesibini kuquka ukuthatha inxaxheba uxanduva kwempahla kunye inqaku umthwalo kwi wokuhanjiswa yolwamkelo, ngokunjalo nezenzo iintlobo emisiweyo iinkcukacha, njl

Accounting ukuze imveliso igqityiwe kwaye yokuthengisa kwakhe kuxhomekeke kubukho amaxwebhu zaseprayimari, eyile:

- zokuqhuba ishishini;

- irisithi kuba lothutho ngololiwe;

- amukeleke phezulu;

- izenzo lokuvunywa kunye nokunikezelwa imisebenzi okanye iinkonzo.

Ukuba nokuziswa iimpahla kumthengisi kumthengi lwenziwa phantsi ngokwemiqathango yesivumelwano phakathi kwabo, omnye izibophelelo ekuvunyelwene i Franco-ndawo. Ukuza kuthi ga ngoku zonke iindleko zothutho ngenxa lokuthumela imveliso ogqityiweyo kuthwalwa ngumthengisi. Ngenxa yesi sizathu, kuthathelwa ingqalelo imveliso ogqityiweyo eziveliswa amaxabiso ezimise textured:

- ex-yokugcina umthengisi, xa ixabiso umsebenzi kulayishwa kunye nokothula, kwakunye Intlawulo yokuthumela iza kuhlawuliswa kumthengi;

- imvelaphi Franco-station, apho ngeendleko umthengi lowo wenza umsebenzi yokulayisha iimpahla nangeenqwelo, ngokunjalo ukuthunyelwa;

- station Franco-imoto, apho yonke imisebenzi kulayishwa kunye yokukhwela kaloliwe ukuya kwisitishi unikezelo zihlawulwa ngumthengisi, yaye emva - umthengi;

- Ex-umthengi phantsi apho zonke iindleko zohambo ukunikezelwa ukuya kwindawo lokugqibela phezu nomthengisi.

Ukwenzela ukuba bakuthathele ingqalelo ubukho kunye nentshukumo kweemveliso ngenqanawa,-akhawunti esebenzayo zokwenziwa 45 isetyenziswa yobalo-mali, nto leyo kuthiwa "Iimpahla ihanjiswe". It Iqinisekile iimveliso, apho idluliselwe kumntu imibutho yeposi okanye uthutho, zabe kusetyenziswa iimali zawo. Ibonisa oku kwakhona iimpahla zidluliselwa besithathu ukuphunyezwa izivumelwano zeKhomishoni, iindleko izinto zokubopha kunye nobungakanani izohlwayo okanye amabango ezaziwayo yi abathengi bayala ukuhlawulela iimveliso ezifunyenwe. Ngokutsho amaxwebhu afumaneka kwi mpahla wenza entries accounting.

Yonke imali ekhoyo kweempahla ngenqanawa kuwa kwi-akhawunti samatyala amane - "Isiphumo" okanye amashumi amane ananye - "Iimpahla". Xa umthengi uyihlawule yentengo, -akhawunti eyenziweyo ivaliwe. Iimali yempahla ethunyelwa sidlule kwi-debit ze akhawunti asithoba - "Sales".

Ukuba inkampani ingqalelo inzuzo njengoko nokukhutshwa xwebhu yentlawulo nokunikezela kwi kumthengi, ngoko xa kungeniswa uyifumane ukusetyenziswa kwayo elinye icebo. Xa debit le akhawunti kunye ezimashumi mathandathu anambini, nto leyo ibonakalisa zokuhlala kunye abathengi kunye nabasebenzisi ufumana imali eqokelelwe kwi-mboleko kunye eyilwayo asithoba.