Iindleko ngekhadi

iindleko ohlawulelwa kwi sheet balance yenzelwe ukushwankathela ulwazi malunga iindleko eziye zenzeke kweli xesha lengxelo, kodwa ezinxulumene ukuya kwixesha elizayo. Loo nkcazelo inikwa kwi Terms of Reference yeengxelo zemali kunye nokusetyenziswa Chart of Accounts imiyalelo.

Accounting iindleko zale Ngoko ke indlela yokwabiwa iindleko kakade. Xa didi ezi ndleko musa ziquka imisebenzi enxulumene nokuchithwa kwee-asethi, inkqubela kunye ezihlawulwa ngokunjalo.

Ukuze ingxelo kufuneka ingqalelo iimeko phantsi apho iindleko ezaziwayo senziwa. Ngokukodwa, iindleko kwenziwa ngokungqinelana neemfuno ezithile izenzo zolawulo okanye zomthetho, isivumelwano, izithethe ingeniso yeshishini. Enye yeemfuno na ukukwazi ukufumanisa mali yeendleko. iindleko ohlawulelwa ungekasetyenziswa owaziwa ngolo hlobo, ukuba kukho intembelo ukuba umphumo zenkqubo ethile kuya kunciphisa iinzuzo zoqoqosho lweshishini.

Ngokutsho imiyalelo ukuya itshati ye akhawunti, iindleko ngokungqinelana umxholo wayo kwezoqoqosho, yahlulwe iindidi ezimbini. Eyokuqala iindleko ohlawulelwa ezikumila wokulungiselela. Bona ezinxulumene yengeniso, zona kucingelwa kwixesha elizayo. Ezi ndleko, ingakumbi, ziquka neendleko zobuchwepheshe obutsha, zemigodi kunye namalungiselelo, balungiselela ukuba umsebenzi ngamaxesha athile onyaka -njalo. Udidi lwesibini luquka iindleko yangoku xesha. Kweli qela, ingakumbi, zibandakanya iindleko zokulungisa emva izixhobo yemveliso eninzi. Ukuze ezi ndleko kubonisiwe phantsi inqaku echaphazelekayo kucingwa ukuba akukho ngaphezu kokuba "smoothing" angalinganiyo ngokusebenzisa random lokuhambisa umyinge obonakalayo yeendleko ixesha eziliqela.

Kufuneka kuqatshelwe ukuba imiyalelo akazange ayikhankanye le iindleko elide okanye yomhla nezolo. Ezi ziquka, umzekelo, iindleko umsebenzi ilayisensi, intlawulo ye-inshorensi, ukuba bathenge amalungelo ukusebenzisa le software, wathumela kwixesha elithile. Ingakhankanywanga kuxwebhu, kwaye inkqubela ye iintlawulo irente.

iindleko ohlawulelwa, ezinxulumene ne ingeniso ozayo, yahlulwe ngamaqela amabini. Eyokuqala i indleko ngqo enxulumene okungakuncedayo kwixesha elizayo. Bona, ingakumbi, kuquka iindleko zokuzilungiselela iimfuno zemveliso. Udidi lwesibini luquka iindleko ezinxulumene kwingeniso awukacaci, ngokungathanga ngqo.

Inkcitho ibonakaliswa phaya kuxwebhu sobalo umonakalo kunye inzuzo, kuthathelwa ingqalelo ubudlelwane phakathi kwengeniso kunye neendleko zemveliso (ngokuhambelana nomgaqo ndleko-ngeniso). Kulo kulandela ukuba kwixesha elizayo ixabiso kufuneka zibandakanya iindleko ukuba ngqo ezibangela kwingeniso. Le inzuzo angenza okanye aza kukwenza kwixesha elizayo.

Ukongeza, iindleko kube ngokufanelekileyo isasazwe phakathi kwimibiko. Oku kunokwenzeka ukuba iindleko kubangela inzuzo ixesha eziliqela okanye ukuba ubudlelwane phakathi inkcitho ingeniso akakwazi ngokucacileyo kuchazwa okanye esekwe ngendlela ngqo.

Kulo kulandela ukuba indlela iindleko ingxelo enxulumene ingeniso esondelayo ngokungangqalanga (ngokungathanga ngqo) kuya kuxhomekeka kwi-zimali uluvo lobuqu zobungcali. Ezi ndleko kungabelwana, kodwa kuphela xa kukho indlela yokulungisa esinyanzelisayo eziwafaka kunye nokufumana inzuzo kwixesha elizayo. Ukuba le yokucinga engekho, iindleko zemveliso kufuneka ithathelwe ingqalelo njenge iindleko kwixesha langoku ngaphandle ukwabiwa.