Ibhalansi yohlukwano phakathi kwamkeli kunye neendleko

Cishe wonke umntu uvile ngegama elifana nokulinganisela. Eyona nto, eyaziwayo, iyaziwa kubo bonke abagcini-mali kunye nezoqoqosho. Kodwa kwiindawo ezininzi zeedolophu, eli gama lidibaniswa kuphela nombono "wohluko". Ixesha elowo wonke umntu eliva linye yeyona nto ibaluleke kakhulu kwi- theory yokubhala. Ngomlinganiselo oqhelekileyo, uthetha uqobo umahluko phakathi kokufumana imali kunye nazo zonke iindleko zithuba elithile lexesha. Kodwa le ngcamango inkulu kakhulu.

Ibhalansi ligama lesiTaliyane, langena kwisiRashiya njengethuba lokuphendula kwixesha leminyaka elishumi elinesithoba. Ngokwenene lihunyushwa ngokuthi "ukubala", "ukulinganisela", "intlawulo". Ngomlinganiselo wezoqoqosho, igama lithetha ukuhluka phakathi kwesixa semali (i-akhawunti engenayo) kunye nekhredithi (i-akhawunti yeendleko). Ngenkulungwane ye-20, intsingiselo yegama eliye landa kakhulu, lihamba ngaphaya kwee-accounting kuphela. Kwaye ekupheleni kwekhulu kwakuqala ukusetyenziswa ngendlela engumfuziselo.

Ibhalansi yemali yimeko apho udoti uwedlula umbolekiso, oko kukuthi, kubonisa ixabiso lemali kulolu hlobo lwezinto zezoqoqosho ngexesha elithile ngexesha.

I-mboleko yimeko apho imali-mboleko ingaphezulu kwe-debit, ebonisa isimo semali esetyenziselwa ukwenza imisebenzi yezoshishino kwaye ibonakaliswe kumgca- mali.

Xa umehluko phakathi kwe-debit kunye ne-krektri yinto ephezulu, i-akhawunti yoshishino lomsebenzi uvalwe.

Ngokwenza oko, njengomgaqo, akusiyo yonke imbali ye-accounting ihlaziywa ukususela ngexesha lokuvela kweshishini okanye iqine, kodwa kuphela ixesha elithile, elibizwa ngokuba yi-accounting (inyanga, kwikota, njl.). Ngokumalunga nalokhu, ezi ngcaciso zilandelayo ziyahluka.

Ibhalansi yokuqala (engenayo) ibhalansi yeakhawunti ethile ekuqaleni kwexesha. Kubalwa ukusuka kwedatha yemisebenzi yangaphambili.

Ibhalansi yokugqibela (ephumayo) ibhalansi ye-akhawunti njengomhla wokugqibela wexesha. Ukubalwa njengesixa semali yokuvula kunye nayo yonke imali yexesha.

Ibhalansi yeso sihlandlo sokugqibela sayo yonke imisebenzi eyenziwa ngexesha elithile.

I-Credit (okanye i-debit) yenzuzo yexesha - i-akhawunti iyabalwa kuphela ngexesha elifunekayo.

Ukuqonda kwangoku, njengoko kwangaphambili, njengenkulungwane yeshumi elinesithoba, ibhalansi yohlukwano kwiirekhodi ezipheleleyo ze-akhawunti yeebhanki kunye ne-credit. Kodwa ukongeza kwi-accounting namhlanje eli gama lisetyenziselwa ubudlelwane bezoqoqosho lwangaphandle.

Ulwalamano lwangaphandle lwangaphandle lubonwa njengesixa sempahla esithunyelwa ngaphandle nokungeniswa kwithuba elithile. Kule nkalo, iindidi zeentlobo zayo ziyahlukahlukana.

Ibhalansi yezorhwebo yiphumo lokubala ulwahlulo kwixabiso lokuthumela ngaphandle kunye nokungeniswa kwamanye amazwe. Kukholelwa ukuba umqondiso ongekho mbi, kuba uthetha ukuba imeko yenzeke kwilizwe apho imarike ikhutshwe ngemveliso engeniswe ngaphandle, ngokungaqinisekiyo ibangela ukuphulwa kweminqweno yabavelisi basekhaya. Nangona kunjalo, ngokwenza oku akusoloko kunjalo. Ngokomzekelo, iUnited States enezikhombisi ezinjalo ziqhuba ngempumelelo uqoqosho, kuba yihlabathi lonke umgangatho wokuchuma kwezoqoqosho kunye nokuzinza. Bafunde ukusebenzisa ezinye izixhobo ukulungisa le meko.

Ibhalansi yeentlawulo zibangelwa ukubala umahluko kwiirisithi ezivela ngaphandle kunye neentlawulo zangaphandle. Isalathisi esilungileyo sithetha imali engaphezulu kwemali efumanekayo ngaphandle kweentlawulo ezantsi. Isalathisi esingenabonakaliso sibonisa iindleko ezingaphezulu kwelo lizwe ngenxa yokuhamba kwemali kweli lizwe. Oku kuthetha ukuhla ngokuthe ngcembe kwimihlaba yokutshintshiselana kwamanye amazwe. Iimeko ezinjalo zingagwenywa kuphela xa ezo zibalo zenziwa kuphela kwilizwe likazwelonke.