Akhawunti Active izimali

Ukusetyenziswa kwaso nasiphi na lweshishini akunakwenzeka ngaphandle kokusebenzisa akhawunti. Iikhosi imisebenzi yayo ezoqoqosho kunye nemali e ibhizinisi okanye umbutho kukho kufuneka ukugcina imeko-akhawunti yangoku yonke impahla (ii-asethi) ye shishini, kwaye yonke imithombo nokubunjwa kwayo, ukurekhoda iintshukumo zabo, ngokunjalo ingqalelo yezinye izivumelwano zoshishino. Eyona ndlela ilungileyo oku kugcinwe iingxelo-mali. Benza izinto zibe lula ngakumbi ingxelo zemihla ngemihla ngaphezu yonke intsalela inkampani okanye ezinye iingxelo zemali. Le akhawunti isakhiwo ngokwanelisayo elula. Akhawunti inezigaba ezintathu eziphambili:

igama 1. akhawunti kunye nenombolo.

2. icala debit (debit).

3. Credit: iqela (ngetyala).

Yintoni na le akhawunti esebenzayo noko iziko zabo zemali? Yocwangciso-mali esetyenzisiweyo akhawunti ezifana: esebenzayo zezenzi, iyasebenza kwisixando sokwenziwa. Phantse zonke ii-akhawunti esebenzayo, kwakunye esikalini nje abe mnye kuphela;

- esebenzayo - debit;

- akafuni - credit.

akhawunti eyodwa zombini debit kunye credit balances. Iingxelo zemali kwi-akhawunti esebenzayo ziquka ulwazi kwipropati yenkampani. Xa ulwazi olufanayo kwisixando ebhalwe kuzo zonke amatyala lweshishini (iindlela ukubunjwa kwempahla).

Kungani na ke ukuba akhawunti esebenzayo? Ngoncedo lwabo, inkampani igcina amarekhodi zonke ii-asethi zemali kunye notshintsho zabo. Noba nezikali (balances) kubo phantse lonke ziboniswe kwiphepha lomncono. Kwi akhawunti eseleyo esebenzayo (ekuqaleni, final) ibhalwe debit yakhe. Yonke imicimbi zoshishino, kukhokelela ekwandeni asethi zenkampani ibhalwe debit nokunciphisa zabo - mboleko. Imali eshiyekileyo evalayo nayiphi na imali-akhawunti lokuvula esebenzayo bubonwa UPawulos zonke debit neziphithiphithi kunye nokunciphisa isiphumo soko imali ingeniso ngetyala. Ngenxa yokuba ezi ngxelo ibonisa ulwazi malunga asethi lweshishini, ukulinganisela yayo yokugqibela iphantse abekhona ngetyala.

akhawunti accounting esisebenzayo:

- "Fixed Impahla".

- "Kugqityiwe impahla '.

- "Materials".

- "Akhawunti Current".

- "Cash".

- "Accounts Receivable."

akhawunti ezinjalo nje:

- "eligunyazisiweyo eyinkunzi".

- "ngemali Budget."

- "Capital lwendalo".

- "zokuhlala kunye nabasebenzi."

- "Bank Loans".

- "Accounts Ihlawulwa".

Xa iirekhodi zemali kwi akhawunti esebenzayo-isixando ibonisa zombini ipropati kunye nemithombo yayo. Ezi akhawunti ijoliswe ukwenza iintlawulo iikhreditha ezahlukeneyo onetyala. Ubume kwezi zokuhlala echaphazela indlela Intsalela iya kuba kwi-akhawunti. Umzekelo, ukuba ishishini kufuneka Abanye (abanamatyala), intsalela akhawunti hlobo debit kwaye ngetyala ziza kuboniswa kule nkampani. Ukuba inkampani iye kwenye (umbolekisi), kwaye intsalela yi ukulingana ngetyala yaye zirekhodwe kwi kwicala amatyala ze kwiphepha lomncono. Maxa wambi iimeko ezinjalo zivela xa qumrhu zombini onetyala kunye otyalwayo ngexesha elinye, ngoko imali yayo ibe zombini debit kunye ikhredithi, kwaye loo ngxelo baze ziboniswe kwicala asethi namatyala le. Olu hlobo iirekhodi zemali kuthiwa zenzeka. Ukunenzela lula, ezinye ingxelo zincwadi zenza kube elisongiweyo (bhala phantsi umahluko phakathi imali eseleyo kwi-debit okanye ngetyala).

Kuba akhawunti esebenzayo-kwisixando ziquka:

- "Iingeniso neelahleko".

- "zokuhlala kunye abanamatyala kunye amatyala."

Ezinye akhawunti ngokwemveli esebenzayo amaxesha iyasebenza kwaye isixando sokwenziwa umongo walo kwezoqoqosho. Ngokomzekelo, xa iziko ulungisa umgca credit (ovadrafti),-akhawunti asset "akhawunti Settlement" kukuba ube esebenzayo-zezenzi, ngokuba le nkampani ukusebenzisa imali kunye ukuboleka. Kulo mzekelo, kusenokuba kukho ungqinelwano ngetyala.